Laporan Keuangan Tahuhan 2015
PT CITA MINERAL INVESTINDO Tbk.
DAN ENTITAS ANAK
PT CITA MINERAL INVESTINDO Tbk.
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian
Tanggal 31 Desember 2015 dan
untuk Tahun Yang Berakhir Pada Tanggal Tersebut
Beserta Laporan Auditor Independen
(Mata Uang Rupiah Indonesia)
Consolidated Financial Statements
As of December 31, 2015 and
For the Year Then Ended
With Independent Auditors’ Report
(Indonesian Rupiah Currency)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015 DAN
UNTUK TAHUN YANG BERAKHIR TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
DAFTAR ISI
TABLE OF CONTENTS
Halaman/Page
Independent Auditors‟ Report
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian
5-6
Consolidated Statement of Profit or Loss and
Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
7
Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian
8
Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian
9 - 97
***************************
Notes to the Consolidated Financial Statements
The original report included herein is in the Indonesian language
LAPORAN AUDITOR INDEPENDEN
No.
INDEPENDENT AUDITORS’ REPORT
No.
Pemegang Saham, Dewan Komisaris dan
Direksi
PT Cita Mineral Investindo Tbk.
The Shareholders, the Boards of Commissioners
and Directors
PT Cita Mineral Investindo Tbk.
Kami
telah
mengaudit
laporan
keuangan
konsolidasian PT Cita Mineral Investindo Tbk dan
entitas anaknya terlampir, yang terdiri dari laporan
posisi keuangan konsolidasian tanggal 31 Desember
2015, serta laporan laba rugi dan penghasilan
komprehensif lain, laporan perubahan ekuitas dan
laporan arus kas konsolidasian untuk tahun yang
berakhir pada tanggal tersebut, dan suatu ikhtisar
kebijakan akuntansi signifikan dan informasi
penjelasan lainnya.
We have audited the accompanying consolidated
financial statements of PT Cita Mineral Investindo
Tbk and its subsidiaries, which comprise the
consolidated statement of financial position as of
December 31, 2015, and the consolidated
statements of profit or loss and other comprehensive
income, changes in equity and cash flows for the
year then ended and a summary of significant
accounting
policies
and other explanatory
information.
Tanggung
keuangan
laporan
Management’s responsibility for the financial
statements
Manajemen bertanggung jawab atas penyusunan dan
penyajian wajar laporan keuangan konsolidasian
tersebut sesuai dengan Standar Akuntansi Keuangan
di Indonesia, dan atas pengendalian internal yang
dianggap
perlu
oleh
manajemen
untuk
memungkinkan penyusunan laporan keuangan
konsolidasian yang bebas dari kesalahan penyajian
material, baik yang disebabkan oleh kecurangan
maupun kesalahan.
Management is responsible for the preparation and
fair presentation of such consolidated financial
statements in accordance with Indonesian Financial
Accounting Standards, and for such internal control
as management determines is necessary to enable
the preparation of consolidated financial statements
that are free from material misstatement, whether
due to fraud or error.
Tanggung jawab auditor
Auditors’ responsibility
Tanggung jawab kami adalah untuk menyatakan
suatu opini atas laporan keuangan konsolidasian
tersebut berdasarkan audit kami. Kami melaksanakan
audit kami berdasarkan Standar Audit yang
ditetapkan oleh Institut Akuntan Publik Indonesia.
Standar tersebut mengharuskan kami untuk
mematuhi ketentuan etika serta merencanakan dan
melaksanakan audit untuk memperoleh keyakinan
memadai tentang apakah laporan keuangan
konsolidasian tersebut bebas dari kesalahan
penyajian material.
Our responsibility is to express an opinion on such
consolidated financial statements based on our
audit. We conducted our audit in accordance with
Standards on Auditing established by the Indonesian
Institute of Certified Public Accountants. Those
standards require that we comply with ethical
requirements and plan and perform the audit to
obtain reasonable assurance about whether such
consolidated financial statements are free from
material misstatement.
jawab
manajemen
atas
Suatu audit melibatkan pelaksanaan prosedur untuk
memperoleh bukti audit tentang angka-angka dan
pengungkapan dalam laporan keuangan. Prosedur
yang dipilih bergantung pada pertimbangan auditor,
termasuk penilaian atas risiko kesalahan penyajian
material dalam laporan keuangan, baik yang
disebabkan oleh kecurangan maupun kesalahan.
Dalam melakukan penilaian risiko tersebut, auditor
mempertimbangkan pengendalian internal yang
relevan dengan penyusunan dan penyajian wajar
laporan keuangan entitas untuk merancang prosedur
audit yang tepat sesuai dengan kondisinya, tetapi
bukan untuk tujuan menyatakan opini atas
keefektivitasan pengendalian internal entitas. Suatu
audit juga mencakup pengevaluasian atas ketepatan
kebijakan akuntansi yang digunakan dan kewajaran
estimasi akuntansi yang dibuat oleh manajemen,
serta pengevaluasian atas penyajian laporan
keuangan secara keseluruhan.
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on the auditors‟ judgement, including the
assessment of the risks of material misstatement of
the financial statements, whether due to fraud or
error. In making those risk assessments, the
auditors consider internal control relevant to the
entity‟s preparation and fair presentation of the
financial statements in order to design audit
procedures
that
are
appropriate
in
the
circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the entity‟s
internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the
reasonableness of accounting estimates made by
management, as well as evaluating the overall
presentation of the financial statements.
Kami yakin bahwa bukti audit yang telah kami peroleh
adalah cukup dan tepat untuk menyediakan suatu
basis bagi opini audit kami.
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opini
Opinion
Menurut opini kami, laporan keuangan konsolidasian
terlampir menyajikan secara wajar, dalam semua hal
yang material, posisi keuangan konsolidasian
PT Cita Mineral Investindo Tbk dan entitas anaknya
tanggal 31 Desember 2015, serta kinerja keuangan
dan arus kas konsolidasiannya untuk tahun yang
berakhir pada tanggal tersebut, sesuai dengan
Standar Akuntansi Keuangan di Indonesia.
In our opinion, the accompanying consolidated
financial statements present fairly, in all material
respects, the consolidated financial position of
PT Cita Mineral Investindo Tbk and its subsidiaries
as of December 31, 2015, and their consolidated
financial performance and cash flows for the year
then ended, in accordance with Indonesian Financial
Accounting Standards.
Penekanan suatu hal
Emphasis of matter
Seperti yang dijelaskan dalam Catatan 32e dan 33
atas laporan keuangan konsolidasian, kinerja usaha
dan operasional Perusahaan dan entitas anaknya
yang bergerak di bidang pertambangan bauksit,
antara lain, sangat dipengaruhi oleh regulasi dibidang
pertambangan yang diterbitkan oleh Pemerintah
Republik Indonesia (Regulasi). Salah satunya adalah
dengan diberlakukannya Undang-Undang No. 4
Tahun 2009 tentang Pertambangan Mineral dan
Batubara (UU Minerba), sebagaimana dituangkan
lebih lanjut dalam Peraturan Pemerintah (PP) No. 1
Tahun 2014 tentang Perubahan Kedua atas PP
No. 23 Tahun 2010 tentang Pelaksanaan Kegiatan
Usaha Pertambangan Mineral dan Batubara yang
berlaku efektif tanggal 11 Januari 2014, yang antara
lain melarang perusahaan pertambangan untuk
menjual bijih mineral, termasuk bauksit, ke luar negeri
dan
mewajibkan
perusahaan
pertambangan
sebagaimana dimaksud dalam PP tersebut untuk
melakukan pengolahan dan pemurnian hasil tambang
di dalam negeri sesuai dengan syarat dan ketentuan
yang diatur dalam UU Minerba, PP serta peraturanperaturan terkait lainnya. Catatan 33 menjelaskan
bahwa pemberlakuan Regulasi tersebut telah
berdampak dan mempengaruhi kegiatan usaha
Perusahaan dan entitas anaknya, dimana kegiatan
operasional dan penjualan Perusahaan dan entitas
anaknya telah terhenti sejak efektif berlakunya
Regulasi tersebut di bulan Januari 2014. Manajemen
Perusahaan dan entitas anak telah menerapkan
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 11). Pada
bulan Desember 2015, entitas anak telah melakukan
kegiatan penjualannya kepada perusahaan asosiasi
tersebut (Catatan 23). Catatan 32e 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.
As disclosed in Notes 32e and 33 to the
consolidated financial statements, the business and
operational performance of the Company and its
subsidiaries, which are engaged in bauxite mining
industry, are significantly affected by the regulations
in mining sectors issued by the Government of
Republic of Indonesia (Regulations). Among others
is the aplication of Law No. 4 Year 2009 on Mineral
and Coal Mining (UU Minerba), which was regulated
further in Government Regulation (PP) No. 1 Year
2014 concerning the Second Amendment on PP
No. 23 Year 2010 regarding the Implementation of
Mineral and Coal Mining Business, which became
effective on January 11, 2014, which regulates the
prohibition for mining companies to export the
mineral ores, including bauxite, and the requirement
for mining companies as defined under PP to do the
domestic processing and refinery of such mining
products in accordance with the terms and
conditions stipulated in the UU Minerba, PP and
other related regulations. Note 33 disclosed that the
implementation of the Regulation has affected
the business operations of the Company
and its subsidiaries, whereas the businnes
operations and the sales of the Company and its
subsidiaries were stopped since the effective date of
the Regulation in January 2014. The Company and
its subsidiaries‟ management have implemented
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 11). In
December 2015, the subsidiary has started its sales
to the associated company (Note 23). Notes 32e
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.
Drs. Budiman Soedarno, Ak
Izin Akuntan Publik/Licence of Public Accountant No. AP 0371
Jakarta, 15 Maret 2016
Jakarta, March 15, 2016
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2015/
December 31, 2015
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Pihak berelasi
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Pajak dibayar di muka
Persediaan
Biaya dibayar di muka
Uang muka
ASSETS
2e,2f,2v,5
2e,2g,2v,
6,15
28
31.324.153.161
507.657.966.989
997.764.792.325
13.903.396.540
-
417.278.140.878
-
2e,2f,2v,5
2e,2g,2v,
6,15
28
2e,7
2e,2h,7,28
2r,18
2i,8
2j,2s
9
7.664.475.879
6.694.302.695
595.958.753.463
10.691.668.363
43.711.908.620
9.256.198.000
784.375.744
566.948.567.556
12.292.355.769
33.456.479.580
8.348.316.963
687.500.000
44.725.178
605.686.442.891
10.045.409.105
126.935.385.687
2e,7
2e,2h,7,28
2r,18
2i,8
2j,2s
9
709.948.658.721
1.130.395.943.638
2.166.790.713.027
2r,18
4.626.838.800
5.754.669.563
9.539.497.075
2r,18
2d,11
413.004.843.462
-
235.000.000.000
2d,11
2d,11
631.811.538.116
492.394.070.283
21.964.564.042
2d,11
2k,2l,10
788.394.621.534
924.153.182.639
1.074.041.144.676
2k,2l,10
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
Uang muka penyertaan saham
Investasi pada Entitas Asosiasi
- bersih
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp 1.032.514.875.971 pada
tanggal 31 Desember 2015,
Rp 931.064.370.133 pada
tanggal 31 Desember 2014
dan Rp 752.921.679.525
pada tanggal 1 Januari 2014/
31 Desember 2013
Properti pertambangan setelah dikurangi akumulasi
amortisasi sebesar
Rp 225.695.492.023 pada
tanggal 31 Desember 2015,
Rp 173.453.673.384 pada
tanggal 31 Desember 2014
dan Rp 125.605.210.957
pada tanggal 1 Januari 2014/
31 Desember 2013 dan
akumulasi rugi penurunan
nilai sebesar
Rp 78.526.403.356 pada
tanggal 31 Desember 2015,
Rp 71.833.743.540 pada
tanggal 31 Desember 2014
dan Rp 67.059.568.749
pada tanggal 1 Januari 2014/
31 Desember 2013
Aset eksplorasi dan
evaluasi setelah dikurangi akumulasi
rugi penurunan nilai sebesar
Rp 5.566.167.266 pada
tanggal 31 Desember 2015,
Rp 5.253 941.235 pada
tanggal 31 Desember 2014
dan Rp 1.102.488.468
pada tanggal 1 Januari 2014/
31 Desember 2013
2n,12
173.177.566.121
193.973.195.146
217.592.820.174
2m,12
5.504.793.480
3.605.383.832
8.081.541.546
*) Disajikan kembali (Catatan 4)
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Related party
Other receivables
Third parties
Related parties
Prepaid tax
Inventories
Prepaid expenses
Advance payments
Total Current Assets
NON-CURRENT ASSETS
Deferred tax assets
Advance for investment in
share of stock
Investment in Associate
- net
Fixed assets - net of
accumulated
depreciation of
Rp 1,032,514,875,971
as of December 31, 2015,
Rp 931,064,370,133
as of December 31, 2014
and Rp 752,921,679,525
as of January 1, 2014/
December 31, 2013
Mining properties net of accumulated
Rp 225,695,492,023
as of December 31, 2015,
Rp 173,453,673,384
as of December 31, 2014 and
and Rp 125,605,210,957
as of January 1, 2014/
December 31, 2013 and
accumulated impairment loss
of Rp 78,526,403,356
as of December 31, 2015,
of Rp 71,833,743,540
as of December 31, 2014
and Rp 67,059,568,749
as of January 1, 2014/
2n,12
December 31, 2013
Exploration and
evaluation assets net of accumulated
impairment loss of
of Rp 5,566,167,266
as of December 31, 2015,
Rp 5,253,941,235
as of December 31, 2014
and Rp 1,102,488,468
as of January 1, 2014/
2m,12
December 31, 2013
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
ASET TIDAK LANCAR
(lanjutan)
Beban pengelolaan dan
reklamasi lingkungan hidup
ditangguhkan - setelah
dikurangi akumulasi
amortisasi sebesar
Rp 84.661.527.655 pada
tanggal 31 Desember 2015,
Rp 76.058.734.888 pada
tanggal 31 Desember 2014
dan Rp 70.096.555.319 pada
pada tanggal 1 Januari 2014/
31 Desember 2013
Taksiran klaim pajak
penghasilan
Aset lain-lain
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
NON-CURRENT ASSETS
(continued)
Deferred environmental
and reclamation
expenditures net of accumulated
amortization of
of Rp 84,661,527,655
as of December 31, 2015,
Rp 76,058,734,888
as of December 31, 2014
and Rp 70,096,555,319
as of January 1, 2014/
December 31, 2013
Estimated claims for
income tax refund
Other assets
2o,13
-
1.450.542.072
5.848.828.674
2o,13
2r,18
2e,2p,14
42.443.908.383
27.049.571.104
42.429.545.061
25.255.403.984
35.431.564.131
2r,18
2e,2p,14
Jumlah Aset Tidak Lancar
2.086.013.681.000
1.689.015.992.580
1.607.499.960.318
Total Non - Current Assets
JUMLAH ASET
2.795.962.339.721
2.819.411.936.218
3.774.290.673.345
TOTAL ASSETS
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014 *)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
2e,2v,15
Utang usaha
Pihak ketiga
2e,2v,17
Pihak berelasi
2e,2h,2v,
17,28
Utang pajak
2r,18
Beban masih harus dibayar
2e,19
Utang lain-lain
2e
Utang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Utang bank
2e,2v,15
Utang pembelian
aset tetap
2e,16
Utang sewa
2e,2s,
pembiayaan
2v,10
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang jangka panjang
- setelah dikurangi bagian
yang jatuh tempo dalam
waktu satu tahun
Utang bank
2e,2v,15
Utang pembelian
aset tetap
2e,16
Utang sewa
2e,2s,
pembiayaan
2u,10
Penyisihan beban
pengelolaan dan
reklamasi lingkungan
hidup
2o,13
Estimasi liabilitas imbalan
kerja karyawan
2q,20
Jumlah Liabilitas Jangka Panjang
JUMLAH LIABILITAS
LIABILITIES
496.620.000.000
447.840.000.000
438.804.000.000
2e,2v,15
11.885.535.078
13.652.056.083
334.164.132.371
1.025.905.314
580.309.827
4.358.151.627
22.054.423
254.033.634
1.215.946.250
11.080.940.011
20.073.861
10.084.962.396
153.703.044.719
55.133.383.046
38.270.219
2e,2v,17
2e,2h,2v,
17,28
2r,18
2e,19
2e
426.731.624.356
268.364.118.598
140.291.068.214
2e,2v,15
-
345.813.996
693.347.785
2e,16
2e,2s,
2v,10
-
200.697.790
1.638.428.684
941.223.580.625
742.973.680.223
1.134.550.637.434
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Taxes payable
Accrued expenses
Other payables
Current maturities of
long-term debts
Bank loans
Liabilities for purchases
of fixed assets
Obligation under
finance leases
Total Current Liabilities
NON-CURRENT LIABILITIES
521.861.838.140
357.818.824.433
480.830.202.377
2e,2v,15
-
-
345.813.996
-
-
196.649.314
2e,16
2e,2s,
2u,10
Long-term liabilities net of current maturities
Bank loans
Liabilities for purchases
of fixed assets
Obligation under
finance leases
Provision for
environmental and
reclamation costs
Estimated liabilities for
employees‟ benefit
18.256.266.013
23.873.149.042
32.311.221.804
2o,13
22.583.056.825
23.138.678.088
29.854.235.191
2q,20
562.701.160.978
404.830.651.563
543.538.122.682
Total Non - Current Liabilities
1.503.924.741.603
1.147.804.331.786
1.678.088.760.116
TOTAL LIABILITIES
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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.
3
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
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 atas
penjabaran laporan
keuangan
Selisih transaksi perubahan
ekuitas Entitas Anak
Saldo laba
Telah ditentukan
penggunaannya untuk
dana cadangan umum
Belum ditentukan
penggunaannya
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
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
21
337.073.490.000
337.073.490.000
337.073.490.000
21
2t,21
57.681.167
57.681.167
57.681.167
2t,21
2v
190.934.278.265
232.776.873.732
301.582.468.113
2v
2b
192.942.665.642
192.942.665.642
192.942.665.642
2b
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
22
SUB - JUMLAH
KEPENTINGAN NON
PENGENDALI
31 Desember 2015/
December 31, 2015
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2b,21
25.312.261.569
25.312.261.569
24.312.261.569
546.020.698.263
883.568.292.787
1.240.104.465.153
1.292.341.074.906
1.671.731.264.897
2.096.073.031.644
(303.476.788)
(123.660.465)
128.881.585
Unappropriated
SUB - TOTAL
2b,21
NON-CONTROLLING
INTERESTS
JUMLAH EKUITAS
1.292.037.598.118
1.671.607.604.432
2.096.201.913.229
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
2.795.962.339.721
2.819.411.936.218
3.774.290.673.345
TOTAL LIABILITIES AND
EQUITY
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PENJUALAN BERSIH
BEBAN POKOK PENJUALAN
2u,23,33
2u,24
LABA BRUTO
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2015
2014 *)
13.903.396.540
167.877.150.565
(11.034.528.360)
(106.671.205.897 )
2.868.868.180
61.205.944.668
Notes
2u,23,33
NET SALES
2u,24
COST OF GOODS SOLD
GROSS PROFIT
Beban penjualan
2u,25
(13.021.249.220)
(53.089.246.985 )
2u,25
Beban umum dan administrasi
Beban eksplorasi
Beban keuangan
2u,25
2u,25
2u,26
(66.198.912.332)
(37.319.923.625)
(59.366.684.593 )
(4.100.255.003 )
(42.853.532.613 )
2u,25
2u,25
2u,26
Selisih kurs - bersih
Pendapatan sewa
Pendapatan bunga
Bagian atas rugi bersih
Entitas Asosiasi
Penghentian produksi sementara
Rugi penjualan aset tetap
Lain-lain - bersih
2v
2h,2u
2u
58.387.632.912
457.522.728
3.133.237.797
2.847.519.153
11.224.440.687
15.569.676.852
2v
2h,2u
2u
2d,11
2u,27
10
2u
(48.982.532.167)
(222.192.128.781)
(19.171.160.155)
801.055.019
(17.870.493.759 )
(265.062.282.170 )
(108.035.014 )
560.145.089
2d,11
2u,27
10
2u
(341.237.589.644)
(351.042.803.688 )
RUGI SEBELUM BEBAN
PAJAK PENGHASILAN
MANFAAT (BEBAN)
PAJAK PENGHASILAN
Pajak tangguhan
RUGI TAHUN BERJALAN
Selisih kurs atas penjabaran
laporan keuangan
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN
31.671.626
(4.025.898.316 )
31.671.626
(4.025.898.316 )
Income Tax Benefit (Expense)
(355.068.702.004 )
LOSS FOR THE YEAR
4.638.009.560
(964.283.216 )
(1.159.502.389)
241.070.804
OTHER COMPREHENSIVE
LOSS
Item that Will Not be
Reclassified Subsequently to
Profit or Loss
Actuarial gain (loss) of
defined benefit plan
Income tax of actuarial
gain (loss) of
defined benefit plan
Exchange difference
due to translation
of financial statements
2r,18
(341.205.918.018)
RUGI KOMPREHENSIF LAIN
Pos yang Tidak Akan
Direklasifikasi
ke Laba Rugi
Keuntungan (kerugian) aktuarial atas
program imbalan pasti
Pajak penghasilan atas keuntungan
(kerugian) aktuarial atas
program imbalan pasti
2v
LOSS BEFORE
INCOME TAX EXPENSE
INCOME TAX BENEFIT
(EXPENSE)
Deferred tax
2r,18
Manfaat (Beban)
Pajak Penghasilan
Selling expenses
General and administrative
expenses
Exploration expenses
Financing expenses
Foreign exchange
differentials - net
Rental income
Interest income
Equity in net loss of
Associate
Temporary production halt
Loss on sale of fixed assets
Miscellaneous - net
(41.842.595.467)
(68.805.594.381 )
(379.570.006.314)
(424.597.508.797 )
*) Disajikan kembali (Catatan 4)
2v
TOTAL COMPREHENSIVE
LOSS FOR THE YEAR
*) As restated (Note 4)
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.
5
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME (continued)
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2015
2014 *)
Notes
RUGI BERSIH YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan non-pengendali
Jumlah
NET LOSS ATTRIBUTABLE TO:
Equity holders of the
Parent company
Non-controlling interests
(341.026.075.717)
(179.842.301)
(354.812.964.889 )
(255.737.115 )
(341.205.918.018)
(355.068.702.004 )
Total
(379.390.189.991)
(179.816.323)
(424.341.766.747 )
(255.742.050 )
TOTAL COMPREHENSIVE
LOSS ATTRIBUTABLE TO:
Equity holders of the
Parent company
Non-controlling interests
(379.570.006.314)
(424.597.508.797 )
Total
(105 )
LOSS PER SHARE BASIC ATTRIBUTABLE
TO EQUITY HOLDERS OF
PARENT COMPANY
JUMLAH RUGI KOMPREHENSIF
YANG DAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan non-pengendali
Jumlah
RUGI BERSIH PER SAHAM DASAR YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
2y,29
(101)
*) Disajikan kembali (Catatan 4)
2y,29
*) As restated (Note 4)
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
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
Saldo Laba/Retained Earnings
Modal Saham/
Capital Stock
Catatan
Saldo 1 Januari 2014/
31 Desember 2013*)
Penyesuaian sehubungan dengan
penerapan PSAK No. 24 (revisi 2013)
Saldo 31 Desember 2013 *)
Dana cadangan umum
Akuisisi entitas anak baru
Tambahan
Modal
Disetor - Bersih/
Additional
Paid-in
Capital - Net
21
337.073.490.000
57.681.167
-
-
337.073.490.000
57.681.167
Selisih Kurs
atas
Penjabaran
Laporan
Keuangan/
Exchange
Difference due
to Translation
of Financial
Statements
Selisih
Transaksi
Perubahan
Ekuitas
Entitas Anak/
Differences
Arising From
Changes in
Equity of
Subsidiaries
301.587.054.929
(4.586.816 )
301.582.468.113
Telah
Ditentukan
Penggunaannya
untuk Dana
Cadangan
Umum/
Appropriated
for General
Reserve
Belum
Ditentukan
Penggunaannya/
Unappropriate
192.942.665.642
24.312.261.569
-
-
192.942.665.642
24.312.261.569
-
-
-
-
1.000.000.000
-
-
-
-
-
Jumlah/
Total
1.242.173.175.134
1.266.485.436.703
(2.068.709.981 )
1.240.104.465.153
(2.068.709.981 )
1.264.416.726.722
(1.000.000.000 )
-
Kepentingan
Non-Pengendali/
Non-Controlling
Interest
2.098.146.328.441
(2.073.296.797 )
2.096.073.031.644
Jumlah Ekuitas/
Total Equity
128.892.810
(11.225 )
128.881.585
Notes
Balance as at January 1, 2014/
December 31, 2013 *)
2.098.275.221.251
Adjusment due to implementation of
PSAK No. 24 (Revised 2013)
(2.073.308.022 )
2.096.201.913.229
-
-
-
-
-
-
3.200.000
3.200.000
Balance as of December 31, 2013 *)
21
General reserve
Additional investment in subsidiaries
Rugi komprehensif lain
-
-
-
-
(723.207.477 )
(723.207.477 )
(69.528.801.858 )
(4.935 )
(69.528.806.793 )
Other comprehensive loss
Rugi tahun berjalan
-
-
-
-
-
(354.812.964.889 )
(354.812.964.889 )
(354.812.964.889 )
(255.737.115 )
(355.068.702.004 )
Loss for the year
337.073.490.000
57.681.167
232.776.873.732
192.942.665.642
25.312.261.569
883.568.292.787
908.880.554.356
Saldo 31 Desember 2014 *)
(68.805.594.381 )
Ekuitas
yang dapat
Diatribusikan
kepada Pemilik
Entitas Induk/
Atributable
to the Equity
Holders of
the Parent
Company
Rugi komprehensif lain
-
-
-
-
Rugi tahun berjalan
-
-
-
-
-
337.073.490.000
57.681.167
190.934.278.265
192.942.665.642
25.312.261.569
Saldo 31 Desember 2015
(41.842.595.467 )
3.478.481.193
3.478.481.193
(341.026.075.717 )
(341.026.075.717 )
546.020.698.263
571.332.959.832
1.671.731.264.897
(38.364.114.274 )
(341.026.075.717 )
1.292.341.074.906
(123.660.465 ) 1.671.607.604.432
25.978
(179.842.301 )
(303.476.788)
(38.364.088.296 )
(341.205.918.018 )
1.292.037.598.118
Balance as of Desember 31, 2014 *)
Other comprehensive loss
Loss for the year
Balance as of Desember 31, 2015
*) As restated (Note 4)
*) Disajikan kembali (Catatan 4)
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.
7
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 2015
(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
Arus kas bersih digunakan untuk
aktivitas operasi
Hasil penjualan aset tetap
Penambahan (pengurangan) aset
eksplorasi dan evaluasi
Penambahan entitas anak
Arus kas bersih digunakan
untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan utang bank
Pembayaran atas sewa
pembiayaan
Pembayaran utang pembelian
aset tetap
Penurunan piutang lain-lain
pihak berelasi
Arus kas bersih diperoleh dari
aktivitas pendanaan
PENURUNAN BERSIH
KAS DAN SETARA KAS
2015
2014*)
-
Kas yang dihasilkan dari operasi
Pembayaran pajak - bersih
Pembayaran bunga
Peneriman (pembayaran)
lainnya - bersih
ARUS KAS DARI AKTIVITAS
INVESTASI
Investasi pada Entitas Asosiasi
Perolehan aset tetap
Penambahan uang muka
setoran saham
Penambahan properti
pertambangan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Payment to suppliers
and third parties
Payment of operating expenses
Payment to employees
585.155.291.443
(51.294.792.632)
(37.587.618.973)
(46.836.615.655)
(275.583.717.626 )
(115.021.197.891 )
(59.572.201.226 )
(135.719.027.260)
(649.999.745)
(37.319.923.625)
134.978.174.700
(194.871.918.352 )
(42.853.532.613 )
(65.423.775.719)
(88.641.638.868 )
Cash provided by operations
Payment of tax - net
Payment of interest
Other receipt
(payment) - net
(239.112.726.349)
(191.388.915.133 )
Net cash used in
operating activities
(10.519.140.614)
(10.394.794.512 )
26.758.706.566
3.674.899.329
(1.899.409.648)
-
(2.275.912.393 )
3.200.000
CASH FLOW FROM
INVESTING ACTIVITIES
Investment in Associate
Acquisition of fixed assets
Addition in advance for
investment in share of stock
Addition in
mining properties
Proceed from sale of
fixed assets
Addition (loss) in exploration
and evaluation assets
Addition in subsidaries
(597.418.163.056)
(274.131.433.970 )
Net cash used in investing
activities
11
10
(188.400.000.000)
(10.353.475.898)
11
(413.004.843.462)
10
Notes
371.190.519.465
(253.300.000.000 )
(11.838.826.394 )
-
14.097.672.440
(200.697.790)
(1.634.380.208 )
(345.813.996)
(693.347.785 )
(5.909.926.951)
(96.875.744 )
364.734.080.728
11.673.068.703
(471.796.808.677)
(453.847.280.400 )
11
10
11
10
CASH FLOW FROM
FINANCING ACTIVITIES
Increase in bank loans
Payments of
finance lease
Payments of liability
for purchases of fixed asset
Decrease in other receivables
related parties
Net cash provided by
financing activities
NET DECREASE IN CASH AND
CASH EQUIVALENTS
KAS DAN SETARA KAS PADA
AWAL TAHUN
507.657.966.989
997.764.792.325
EFFECT OF FOREIGN EXCHANGE
RATE FLUCTUATION ON CASH
AND CASH EQUIVALENTS
CASH AND AND CASH
EQUIVALENTS
AT BEGINNING OF YEARS
KAS DAN SETARA KAS PADA
AKHIR TAHUN
31.324.153.161
507.657.966.989
CASH AND CASH EQUIVALENT
AT END OF YEARS
PENGARUH SELISIH KURS
KAS DAN SETARA KAS
(4.537.005.151)
*) Disajikan kembali (Catatan 4)
(36.259.544.936 )
*) As restated (Note 4)
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.
8
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(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 and was approved by Ministry of Justice of the
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. 10 tanggal 2 Juli 2015 dari Leolin
Jayayanti, S.H., sehubungan dengan perubahan
anggaran dasar perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan. Perubahan terakhir
tersebut telah disetujui oleh Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia berdasarkan Surat
Keputusan No.AHU-AH.01.03-0951271 tanggal 14 Juli
2015.
Its Articles of Association has been amended from time to
time, the latest of which was covered by Notarial Deed
No. 10 of Leolin Jayayanti, S.H., dated July 2, 2015
concerning the changes of the Company's Articles of
Association to conform with the related Financial Services
Authority Regulations. This amendment was approved by
the
Minister
of
Law
and
Human
Rights
the of Republic of Indonesia in its Decision Letter
No. AHU-AH.01.03-0951271, dated July 14, 2015.
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 in 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 15 Maret 2016.
The consolidated financial statements were completed and
authorized for issuance by the Company‟s Board of
Directors on March 15, 2016.
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) (sekarang Otoritas Jasa Keuangan/OJK)
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)
(currently Financial Services Authority/OJK) 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 Series I Warrant, which is from
September 2002 until March 19, 2005, there has been a
conversion of Series I Warrants into shares of the Company
amounting to 97,000 shares.
9
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(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
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
GENERAL (continued)
b. Penawaran Umum Efek Perusahaan dan Tindakan
Perusahaan Lainnya (lanjutan)
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).
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan
c. Boards of Commissioners
Committee and Employees
Direksi
Presiden Direktur
Direktur
Direktur
:
:
:
:
:
:
Audit
2015
2014
Lim Gunawan Hariyanto
Harry Tanoto
Harja Ratana Sumampouw
Djohan Surjaputra
Lim Lisa Rita Indriawati
Harja Ratana Sumampouw
:
:
:
Commissioners
President Commissioner
Commissioner
Independent Commissioner
Liem Hok Seng
Robby Irfan Rafianto
Yusak Lumba Pardede
Citro Utomo
Liem Hok Seng
-
:
:
:
Directors
President Director
Director
Director
The composition of the Company‟s Audit Committee as of
December 31, 2015 and 2014:
Susunan Komite Audit Perusahaan pada tanggal
31 Desember 2015 dan 2014 adalah sebagai berikut:
Direksi
Ketua
Anggota
Anggota
Directors,
The composition of the Company‟s Boards of Directors and
Commissioners as of December 31, 2015 and 2014 are as
follows:
Susunan Komisaris dan Direksi Perusahaan pada
tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut:
Komisaris
Presiden Komisaris
:
Komisaris
:
Komisaris Independen :
and
Harja Ratana Sumampouw
Toni Setioko
Tsun Tien Wen Lie
:
:
:
Directors
Chairman
Member
Member
Jumlah
remunerasi
yang
dibayarkan
kepada
Komisaris
dan
Direksi
Perusahaan
adalah
Rp 1.369.183.055 dan Rp 1.147.824.350, masingmasing pada tahun 2015 dan 2014.
Total remuneration incurred and paid to the Company‟s
Commissioners and Directors totalled Rp 1,369,183,055
and Rp 1,147,824,350, in 2015 and 2014, respectively.
Pada tanggal 31 Desember 2015 dan 2014, Perusahaan
dan Entitas Anak memiliki karyawan tetap berjumlah
171 orang dan 200 orang (tidak diaudit).
As of December 31, 2015 and 2014, the Company and
Subsidaries have a total of 171 and 200 permanent
employees, respectively (unaudited).
10
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(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
Associate
The Company has direct and indirect share ownerships in
the following Subsidiaries:
Persentase Kepemilikan
Efektif/Effective
Percentage of Ownership
31 Desember/
December 31,
2015
Jenis Usaha/
Nature of Business
Jumlah Aset Sebelum
Eliminasi (miliar Rupiah)/
Total Assets before
Elimination (in Billions Rupiah)**)
31 Desember/
December 31,
2014
31 Desember/
December 31,
2015
31 Desember/
December 31
2014
Entitas Anak Langsung/
Direct Subsidiaries
PT Harita Prima Abadi
Mineral (HPAM)
Jakarta
Agustus 2005
Pertambangan Bauksit/
Bauxite mining
99,99%
99,99%
1.438,4
1.712,7
PT Karya Utama Tambangjaya
(KUTJ)
Jakarta
September 2008
Pertambangan Bauksit/
Bauxite mining
99,99%
99,99%
390,6
442,9
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
mining Bauxite
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
99,60%
99,60%
26,8
24,6
99,60%
99,60%
98,7
96,9
99,60%
99,60%
414,2
337,6
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
PT Gunajaya Kalimantan Mineral (GKM)*)
Jakarta
-
PT Megah Putra Jaya Tambang (MPJT)*)
Jakarta
-
99,60%
99,60%
0,1
0,1
99,60%
99,60%
4,3
2,6
99,60%
99,60%
79,9
67,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
Entitas Anak Tidak
Langsung- melalui KUTJ
/Indirect Subsidiaries-through KUTJ
PT Sandai Kemakmuran Utama (SKMU)*)
Jakarta
-
PT Sandai Persada Tambang (SPTG)*)
Jakarta
-
PT Sandai Putra Kalimantan Mineral (SPKM)*) Jakarta
-
PT Duta Kemakmuran Jayaraya (DKJ)*)
Jakarta
-
PT Kemakmuran Surya Inti Perkasa (KSIP)*)
Jakarta
-
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,1
0,1
99,60%
99,60%
0,3
0,2
*) Sampai dengan tanggal 31 Desember 2015, SKU, KKU, KKT, LPST, GKM, MPJT,
SKMU, SPTG, SPKM, DKJ dan KSIP 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 the
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 lat
DAN ENTITAS ANAK
PT CITA MINERAL INVESTINDO Tbk.
AND SUBSIDIARIES
Laporan Keuangan Konsolidasian
Tanggal 31 Desember 2015 dan
untuk Tahun Yang Berakhir Pada Tanggal Tersebut
Beserta Laporan Auditor Independen
(Mata Uang Rupiah Indonesia)
Consolidated Financial Statements
As of December 31, 2015 and
For the Year Then Ended
With Independent Auditors’ Report
(Indonesian Rupiah Currency)
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015 DAN
UNTUK TAHUN YANG BERAKHIR TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR THEN ENDED
WITH INDEPENDENT AUDITORS’ REPORT
DAFTAR ISI
TABLE OF CONTENTS
Halaman/Page
Independent Auditors‟ Report
Laporan Auditor Independen
Laporan Posisi Keuangan Konsolidasian
1-4
Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian
5-6
Consolidated Statement of Profit or Loss and
Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
7
Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian
8
Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan Konsolidasian
9 - 97
***************************
Notes to the Consolidated Financial Statements
The original report included herein is in the Indonesian language
LAPORAN AUDITOR INDEPENDEN
No.
INDEPENDENT AUDITORS’ REPORT
No.
Pemegang Saham, Dewan Komisaris dan
Direksi
PT Cita Mineral Investindo Tbk.
The Shareholders, the Boards of Commissioners
and Directors
PT Cita Mineral Investindo Tbk.
Kami
telah
mengaudit
laporan
keuangan
konsolidasian PT Cita Mineral Investindo Tbk dan
entitas anaknya terlampir, yang terdiri dari laporan
posisi keuangan konsolidasian tanggal 31 Desember
2015, serta laporan laba rugi dan penghasilan
komprehensif lain, laporan perubahan ekuitas dan
laporan arus kas konsolidasian untuk tahun yang
berakhir pada tanggal tersebut, dan suatu ikhtisar
kebijakan akuntansi signifikan dan informasi
penjelasan lainnya.
We have audited the accompanying consolidated
financial statements of PT Cita Mineral Investindo
Tbk and its subsidiaries, which comprise the
consolidated statement of financial position as of
December 31, 2015, and the consolidated
statements of profit or loss and other comprehensive
income, changes in equity and cash flows for the
year then ended and a summary of significant
accounting
policies
and other explanatory
information.
Tanggung
keuangan
laporan
Management’s responsibility for the financial
statements
Manajemen bertanggung jawab atas penyusunan dan
penyajian wajar laporan keuangan konsolidasian
tersebut sesuai dengan Standar Akuntansi Keuangan
di Indonesia, dan atas pengendalian internal yang
dianggap
perlu
oleh
manajemen
untuk
memungkinkan penyusunan laporan keuangan
konsolidasian yang bebas dari kesalahan penyajian
material, baik yang disebabkan oleh kecurangan
maupun kesalahan.
Management is responsible for the preparation and
fair presentation of such consolidated financial
statements in accordance with Indonesian Financial
Accounting Standards, and for such internal control
as management determines is necessary to enable
the preparation of consolidated financial statements
that are free from material misstatement, whether
due to fraud or error.
Tanggung jawab auditor
Auditors’ responsibility
Tanggung jawab kami adalah untuk menyatakan
suatu opini atas laporan keuangan konsolidasian
tersebut berdasarkan audit kami. Kami melaksanakan
audit kami berdasarkan Standar Audit yang
ditetapkan oleh Institut Akuntan Publik Indonesia.
Standar tersebut mengharuskan kami untuk
mematuhi ketentuan etika serta merencanakan dan
melaksanakan audit untuk memperoleh keyakinan
memadai tentang apakah laporan keuangan
konsolidasian tersebut bebas dari kesalahan
penyajian material.
Our responsibility is to express an opinion on such
consolidated financial statements based on our
audit. We conducted our audit in accordance with
Standards on Auditing established by the Indonesian
Institute of Certified Public Accountants. Those
standards require that we comply with ethical
requirements and plan and perform the audit to
obtain reasonable assurance about whether such
consolidated financial statements are free from
material misstatement.
jawab
manajemen
atas
Suatu audit melibatkan pelaksanaan prosedur untuk
memperoleh bukti audit tentang angka-angka dan
pengungkapan dalam laporan keuangan. Prosedur
yang dipilih bergantung pada pertimbangan auditor,
termasuk penilaian atas risiko kesalahan penyajian
material dalam laporan keuangan, baik yang
disebabkan oleh kecurangan maupun kesalahan.
Dalam melakukan penilaian risiko tersebut, auditor
mempertimbangkan pengendalian internal yang
relevan dengan penyusunan dan penyajian wajar
laporan keuangan entitas untuk merancang prosedur
audit yang tepat sesuai dengan kondisinya, tetapi
bukan untuk tujuan menyatakan opini atas
keefektivitasan pengendalian internal entitas. Suatu
audit juga mencakup pengevaluasian atas ketepatan
kebijakan akuntansi yang digunakan dan kewajaran
estimasi akuntansi yang dibuat oleh manajemen,
serta pengevaluasian atas penyajian laporan
keuangan secara keseluruhan.
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on the auditors‟ judgement, including the
assessment of the risks of material misstatement of
the financial statements, whether due to fraud or
error. In making those risk assessments, the
auditors consider internal control relevant to the
entity‟s preparation and fair presentation of the
financial statements in order to design audit
procedures
that
are
appropriate
in
the
circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the entity‟s
internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the
reasonableness of accounting estimates made by
management, as well as evaluating the overall
presentation of the financial statements.
Kami yakin bahwa bukti audit yang telah kami peroleh
adalah cukup dan tepat untuk menyediakan suatu
basis bagi opini audit kami.
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opini
Opinion
Menurut opini kami, laporan keuangan konsolidasian
terlampir menyajikan secara wajar, dalam semua hal
yang material, posisi keuangan konsolidasian
PT Cita Mineral Investindo Tbk dan entitas anaknya
tanggal 31 Desember 2015, serta kinerja keuangan
dan arus kas konsolidasiannya untuk tahun yang
berakhir pada tanggal tersebut, sesuai dengan
Standar Akuntansi Keuangan di Indonesia.
In our opinion, the accompanying consolidated
financial statements present fairly, in all material
respects, the consolidated financial position of
PT Cita Mineral Investindo Tbk and its subsidiaries
as of December 31, 2015, and their consolidated
financial performance and cash flows for the year
then ended, in accordance with Indonesian Financial
Accounting Standards.
Penekanan suatu hal
Emphasis of matter
Seperti yang dijelaskan dalam Catatan 32e dan 33
atas laporan keuangan konsolidasian, kinerja usaha
dan operasional Perusahaan dan entitas anaknya
yang bergerak di bidang pertambangan bauksit,
antara lain, sangat dipengaruhi oleh regulasi dibidang
pertambangan yang diterbitkan oleh Pemerintah
Republik Indonesia (Regulasi). Salah satunya adalah
dengan diberlakukannya Undang-Undang No. 4
Tahun 2009 tentang Pertambangan Mineral dan
Batubara (UU Minerba), sebagaimana dituangkan
lebih lanjut dalam Peraturan Pemerintah (PP) No. 1
Tahun 2014 tentang Perubahan Kedua atas PP
No. 23 Tahun 2010 tentang Pelaksanaan Kegiatan
Usaha Pertambangan Mineral dan Batubara yang
berlaku efektif tanggal 11 Januari 2014, yang antara
lain melarang perusahaan pertambangan untuk
menjual bijih mineral, termasuk bauksit, ke luar negeri
dan
mewajibkan
perusahaan
pertambangan
sebagaimana dimaksud dalam PP tersebut untuk
melakukan pengolahan dan pemurnian hasil tambang
di dalam negeri sesuai dengan syarat dan ketentuan
yang diatur dalam UU Minerba, PP serta peraturanperaturan terkait lainnya. Catatan 33 menjelaskan
bahwa pemberlakuan Regulasi tersebut telah
berdampak dan mempengaruhi kegiatan usaha
Perusahaan dan entitas anaknya, dimana kegiatan
operasional dan penjualan Perusahaan dan entitas
anaknya telah terhenti sejak efektif berlakunya
Regulasi tersebut di bulan Januari 2014. Manajemen
Perusahaan dan entitas anak telah menerapkan
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 11). Pada
bulan Desember 2015, entitas anak telah melakukan
kegiatan penjualannya kepada perusahaan asosiasi
tersebut (Catatan 23). Catatan 32e 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.
As disclosed in Notes 32e and 33 to the
consolidated financial statements, the business and
operational performance of the Company and its
subsidiaries, which are engaged in bauxite mining
industry, are significantly affected by the regulations
in mining sectors issued by the Government of
Republic of Indonesia (Regulations). Among others
is the aplication of Law No. 4 Year 2009 on Mineral
and Coal Mining (UU Minerba), which was regulated
further in Government Regulation (PP) No. 1 Year
2014 concerning the Second Amendment on PP
No. 23 Year 2010 regarding the Implementation of
Mineral and Coal Mining Business, which became
effective on January 11, 2014, which regulates the
prohibition for mining companies to export the
mineral ores, including bauxite, and the requirement
for mining companies as defined under PP to do the
domestic processing and refinery of such mining
products in accordance with the terms and
conditions stipulated in the UU Minerba, PP and
other related regulations. Note 33 disclosed that the
implementation of the Regulation has affected
the business operations of the Company
and its subsidiaries, whereas the businnes
operations and the sales of the Company and its
subsidiaries were stopped since the effective date of
the Regulation in January 2014. The Company and
its subsidiaries‟ management have implemented
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 11). In
December 2015, the subsidiary has started its sales
to the associated company (Note 23). Notes 32e
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.
Drs. Budiman Soedarno, Ak
Izin Akuntan Publik/Licence of Public Accountant No. AP 0371
Jakarta, 15 Maret 2016
Jakarta, March 15, 2016
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
31 Desember 2015/
December 31, 2015
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga
Pihak berelasi
Piutang lain-lain
Pihak ketiga
Pihak berelasi
Pajak dibayar di muka
Persediaan
Biaya dibayar di muka
Uang muka
ASSETS
2e,2f,2v,5
2e,2g,2v,
6,15
28
31.324.153.161
507.657.966.989
997.764.792.325
13.903.396.540
-
417.278.140.878
-
2e,2f,2v,5
2e,2g,2v,
6,15
28
2e,7
2e,2h,7,28
2r,18
2i,8
2j,2s
9
7.664.475.879
6.694.302.695
595.958.753.463
10.691.668.363
43.711.908.620
9.256.198.000
784.375.744
566.948.567.556
12.292.355.769
33.456.479.580
8.348.316.963
687.500.000
44.725.178
605.686.442.891
10.045.409.105
126.935.385.687
2e,7
2e,2h,7,28
2r,18
2i,8
2j,2s
9
709.948.658.721
1.130.395.943.638
2.166.790.713.027
2r,18
4.626.838.800
5.754.669.563
9.539.497.075
2r,18
2d,11
413.004.843.462
-
235.000.000.000
2d,11
2d,11
631.811.538.116
492.394.070.283
21.964.564.042
2d,11
2k,2l,10
788.394.621.534
924.153.182.639
1.074.041.144.676
2k,2l,10
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset pajak tangguhan
Uang muka penyertaan saham
Investasi pada Entitas Asosiasi
- bersih
Aset tetap - setelah
dikurangi akumulasi
penyusutan sebesar
Rp 1.032.514.875.971 pada
tanggal 31 Desember 2015,
Rp 931.064.370.133 pada
tanggal 31 Desember 2014
dan Rp 752.921.679.525
pada tanggal 1 Januari 2014/
31 Desember 2013
Properti pertambangan setelah dikurangi akumulasi
amortisasi sebesar
Rp 225.695.492.023 pada
tanggal 31 Desember 2015,
Rp 173.453.673.384 pada
tanggal 31 Desember 2014
dan Rp 125.605.210.957
pada tanggal 1 Januari 2014/
31 Desember 2013 dan
akumulasi rugi penurunan
nilai sebesar
Rp 78.526.403.356 pada
tanggal 31 Desember 2015,
Rp 71.833.743.540 pada
tanggal 31 Desember 2014
dan Rp 67.059.568.749
pada tanggal 1 Januari 2014/
31 Desember 2013
Aset eksplorasi dan
evaluasi setelah dikurangi akumulasi
rugi penurunan nilai sebesar
Rp 5.566.167.266 pada
tanggal 31 Desember 2015,
Rp 5.253 941.235 pada
tanggal 31 Desember 2014
dan Rp 1.102.488.468
pada tanggal 1 Januari 2014/
31 Desember 2013
2n,12
173.177.566.121
193.973.195.146
217.592.820.174
2m,12
5.504.793.480
3.605.383.832
8.081.541.546
*) Disajikan kembali (Catatan 4)
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties
Related party
Other receivables
Third parties
Related parties
Prepaid tax
Inventories
Prepaid expenses
Advance payments
Total Current Assets
NON-CURRENT ASSETS
Deferred tax assets
Advance for investment in
share of stock
Investment in Associate
- net
Fixed assets - net of
accumulated
depreciation of
Rp 1,032,514,875,971
as of December 31, 2015,
Rp 931,064,370,133
as of December 31, 2014
and Rp 752,921,679,525
as of January 1, 2014/
December 31, 2013
Mining properties net of accumulated
Rp 225,695,492,023
as of December 31, 2015,
Rp 173,453,673,384
as of December 31, 2014 and
and Rp 125,605,210,957
as of January 1, 2014/
December 31, 2013 and
accumulated impairment loss
of Rp 78,526,403,356
as of December 31, 2015,
of Rp 71,833,743,540
as of December 31, 2014
and Rp 67,059,568,749
as of January 1, 2014/
2n,12
December 31, 2013
Exploration and
evaluation assets net of accumulated
impairment loss of
of Rp 5,566,167,266
as of December 31, 2015,
Rp 5,253,941,235
as of December 31, 2014
and Rp 1,102,488,468
as of January 1, 2014/
2m,12
December 31, 2013
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
ASET TIDAK LANCAR
(lanjutan)
Beban pengelolaan dan
reklamasi lingkungan hidup
ditangguhkan - setelah
dikurangi akumulasi
amortisasi sebesar
Rp 84.661.527.655 pada
tanggal 31 Desember 2015,
Rp 76.058.734.888 pada
tanggal 31 Desember 2014
dan Rp 70.096.555.319 pada
pada tanggal 1 Januari 2014/
31 Desember 2013
Taksiran klaim pajak
penghasilan
Aset lain-lain
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
NON-CURRENT ASSETS
(continued)
Deferred environmental
and reclamation
expenditures net of accumulated
amortization of
of Rp 84,661,527,655
as of December 31, 2015,
Rp 76,058,734,888
as of December 31, 2014
and Rp 70,096,555,319
as of January 1, 2014/
December 31, 2013
Estimated claims for
income tax refund
Other assets
2o,13
-
1.450.542.072
5.848.828.674
2o,13
2r,18
2e,2p,14
42.443.908.383
27.049.571.104
42.429.545.061
25.255.403.984
35.431.564.131
2r,18
2e,2p,14
Jumlah Aset Tidak Lancar
2.086.013.681.000
1.689.015.992.580
1.607.499.960.318
Total Non - Current Assets
JUMLAH ASET
2.795.962.339.721
2.819.411.936.218
3.774.290.673.345
TOTAL ASSETS
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
31 Desember 2015/
December 31, 2015
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014 *)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang bank jangka pendek
2e,2v,15
Utang usaha
Pihak ketiga
2e,2v,17
Pihak berelasi
2e,2h,2v,
17,28
Utang pajak
2r,18
Beban masih harus dibayar
2e,19
Utang lain-lain
2e
Utang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Utang bank
2e,2v,15
Utang pembelian
aset tetap
2e,16
Utang sewa
2e,2s,
pembiayaan
2v,10
Jumlah Liabilitas Jangka Pendek
LIABILITAS JANGKA PANJANG
Utang jangka panjang
- setelah dikurangi bagian
yang jatuh tempo dalam
waktu satu tahun
Utang bank
2e,2v,15
Utang pembelian
aset tetap
2e,16
Utang sewa
2e,2s,
pembiayaan
2u,10
Penyisihan beban
pengelolaan dan
reklamasi lingkungan
hidup
2o,13
Estimasi liabilitas imbalan
kerja karyawan
2q,20
Jumlah Liabilitas Jangka Panjang
JUMLAH LIABILITAS
LIABILITIES
496.620.000.000
447.840.000.000
438.804.000.000
2e,2v,15
11.885.535.078
13.652.056.083
334.164.132.371
1.025.905.314
580.309.827
4.358.151.627
22.054.423
254.033.634
1.215.946.250
11.080.940.011
20.073.861
10.084.962.396
153.703.044.719
55.133.383.046
38.270.219
2e,2v,17
2e,2h,2v,
17,28
2r,18
2e,19
2e
426.731.624.356
268.364.118.598
140.291.068.214
2e,2v,15
-
345.813.996
693.347.785
2e,16
2e,2s,
2v,10
-
200.697.790
1.638.428.684
941.223.580.625
742.973.680.223
1.134.550.637.434
CURRENT LIABILITIES
Short-term bank loans
Trade payables
Third parties
Related parties
Taxes payable
Accrued expenses
Other payables
Current maturities of
long-term debts
Bank loans
Liabilities for purchases
of fixed assets
Obligation under
finance leases
Total Current Liabilities
NON-CURRENT LIABILITIES
521.861.838.140
357.818.824.433
480.830.202.377
2e,2v,15
-
-
345.813.996
-
-
196.649.314
2e,16
2e,2s,
2u,10
Long-term liabilities net of current maturities
Bank loans
Liabilities for purchases
of fixed assets
Obligation under
finance leases
Provision for
environmental and
reclamation costs
Estimated liabilities for
employees‟ benefit
18.256.266.013
23.873.149.042
32.311.221.804
2o,13
22.583.056.825
23.138.678.088
29.854.235.191
2q,20
562.701.160.978
404.830.651.563
543.538.122.682
Total Non - Current Liabilities
1.503.924.741.603
1.147.804.331.786
1.678.088.760.116
TOTAL LIABILITIES
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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.
3
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
TANGGAL 31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
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 atas
penjabaran laporan
keuangan
Selisih transaksi perubahan
ekuitas Entitas Anak
Saldo laba
Telah ditentukan
penggunaannya untuk
dana cadangan umum
Belum ditentukan
penggunaannya
1 Januari 2014/
31 Desember 2013*)
31 Desember 2014*)/ January 1, 2014/
December 31, 2014*) December 31, 2013*)
Notes
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
21
337.073.490.000
337.073.490.000
337.073.490.000
21
2t,21
57.681.167
57.681.167
57.681.167
2t,21
2v
190.934.278.265
232.776.873.732
301.582.468.113
2v
2b
192.942.665.642
192.942.665.642
192.942.665.642
2b
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
22
SUB - JUMLAH
KEPENTINGAN NON
PENGENDALI
31 Desember 2015/
December 31, 2015
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
AS OF DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2b,21
25.312.261.569
25.312.261.569
24.312.261.569
546.020.698.263
883.568.292.787
1.240.104.465.153
1.292.341.074.906
1.671.731.264.897
2.096.073.031.644
(303.476.788)
(123.660.465)
128.881.585
Unappropriated
SUB - TOTAL
2b,21
NON-CONTROLLING
INTERESTS
JUMLAH EKUITAS
1.292.037.598.118
1.671.607.604.432
2.096.201.913.229
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
2.795.962.339.721
2.819.411.936.218
3.774.290.673.345
TOTAL LIABILITIES AND
EQUITY
*) Disajikan kembali (Catatan 4)
*) As restated (Note 4)
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
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PENJUALAN BERSIH
BEBAN POKOK PENJUALAN
2u,23,33
2u,24
LABA BRUTO
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2015
2014 *)
13.903.396.540
167.877.150.565
(11.034.528.360)
(106.671.205.897 )
2.868.868.180
61.205.944.668
Notes
2u,23,33
NET SALES
2u,24
COST OF GOODS SOLD
GROSS PROFIT
Beban penjualan
2u,25
(13.021.249.220)
(53.089.246.985 )
2u,25
Beban umum dan administrasi
Beban eksplorasi
Beban keuangan
2u,25
2u,25
2u,26
(66.198.912.332)
(37.319.923.625)
(59.366.684.593 )
(4.100.255.003 )
(42.853.532.613 )
2u,25
2u,25
2u,26
Selisih kurs - bersih
Pendapatan sewa
Pendapatan bunga
Bagian atas rugi bersih
Entitas Asosiasi
Penghentian produksi sementara
Rugi penjualan aset tetap
Lain-lain - bersih
2v
2h,2u
2u
58.387.632.912
457.522.728
3.133.237.797
2.847.519.153
11.224.440.687
15.569.676.852
2v
2h,2u
2u
2d,11
2u,27
10
2u
(48.982.532.167)
(222.192.128.781)
(19.171.160.155)
801.055.019
(17.870.493.759 )
(265.062.282.170 )
(108.035.014 )
560.145.089
2d,11
2u,27
10
2u
(341.237.589.644)
(351.042.803.688 )
RUGI SEBELUM BEBAN
PAJAK PENGHASILAN
MANFAAT (BEBAN)
PAJAK PENGHASILAN
Pajak tangguhan
RUGI TAHUN BERJALAN
Selisih kurs atas penjabaran
laporan keuangan
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN
31.671.626
(4.025.898.316 )
31.671.626
(4.025.898.316 )
Income Tax Benefit (Expense)
(355.068.702.004 )
LOSS FOR THE YEAR
4.638.009.560
(964.283.216 )
(1.159.502.389)
241.070.804
OTHER COMPREHENSIVE
LOSS
Item that Will Not be
Reclassified Subsequently to
Profit or Loss
Actuarial gain (loss) of
defined benefit plan
Income tax of actuarial
gain (loss) of
defined benefit plan
Exchange difference
due to translation
of financial statements
2r,18
(341.205.918.018)
RUGI KOMPREHENSIF LAIN
Pos yang Tidak Akan
Direklasifikasi
ke Laba Rugi
Keuntungan (kerugian) aktuarial atas
program imbalan pasti
Pajak penghasilan atas keuntungan
(kerugian) aktuarial atas
program imbalan pasti
2v
LOSS BEFORE
INCOME TAX EXPENSE
INCOME TAX BENEFIT
(EXPENSE)
Deferred tax
2r,18
Manfaat (Beban)
Pajak Penghasilan
Selling expenses
General and administrative
expenses
Exploration expenses
Financing expenses
Foreign exchange
differentials - net
Rental income
Interest income
Equity in net loss of
Associate
Temporary production halt
Loss on sale of fixed assets
Miscellaneous - net
(41.842.595.467)
(68.805.594.381 )
(379.570.006.314)
(424.597.508.797 )
*) Disajikan kembali (Catatan 4)
2v
TOTAL COMPREHENSIVE
LOSS FOR THE YEAR
*) As restated (Note 4)
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.
5
These Consolidated Financial Statements are Originally Issued in
Indonesian Language.
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
Catatan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME (continued)
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
2015
2014 *)
Notes
RUGI BERSIH YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk
Kepentingan non-pengendali
Jumlah
NET LOSS ATTRIBUTABLE TO:
Equity holders of the
Parent company
Non-controlling interests
(341.026.075.717)
(179.842.301)
(354.812.964.889 )
(255.737.115 )
(341.205.918.018)
(355.068.702.004 )
Total
(379.390.189.991)
(179.816.323)
(424.341.766.747 )
(255.742.050 )
TOTAL COMPREHENSIVE
LOSS ATTRIBUTABLE TO:
Equity holders of the
Parent company
Non-controlling interests
(379.570.006.314)
(424.597.508.797 )
Total
(105 )
LOSS PER SHARE BASIC ATTRIBUTABLE
TO EQUITY HOLDERS OF
PARENT COMPANY
JUMLAH RUGI KOMPREHENSIF
YANG DAPAT DIATRIBUSIKAN
KEPADA:
Pemilik entitas induk
Kepentingan non-pengendali
Jumlah
RUGI BERSIH PER SAHAM DASAR YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
2y,29
(101)
*) Disajikan kembali (Catatan 4)
2y,29
*) As restated (Note 4)
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
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2015
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
Saldo Laba/Retained Earnings
Modal Saham/
Capital Stock
Catatan
Saldo 1 Januari 2014/
31 Desember 2013*)
Penyesuaian sehubungan dengan
penerapan PSAK No. 24 (revisi 2013)
Saldo 31 Desember 2013 *)
Dana cadangan umum
Akuisisi entitas anak baru
Tambahan
Modal
Disetor - Bersih/
Additional
Paid-in
Capital - Net
21
337.073.490.000
57.681.167
-
-
337.073.490.000
57.681.167
Selisih Kurs
atas
Penjabaran
Laporan
Keuangan/
Exchange
Difference due
to Translation
of Financial
Statements
Selisih
Transaksi
Perubahan
Ekuitas
Entitas Anak/
Differences
Arising From
Changes in
Equity of
Subsidiaries
301.587.054.929
(4.586.816 )
301.582.468.113
Telah
Ditentukan
Penggunaannya
untuk Dana
Cadangan
Umum/
Appropriated
for General
Reserve
Belum
Ditentukan
Penggunaannya/
Unappropriate
192.942.665.642
24.312.261.569
-
-
192.942.665.642
24.312.261.569
-
-
-
-
1.000.000.000
-
-
-
-
-
Jumlah/
Total
1.242.173.175.134
1.266.485.436.703
(2.068.709.981 )
1.240.104.465.153
(2.068.709.981 )
1.264.416.726.722
(1.000.000.000 )
-
Kepentingan
Non-Pengendali/
Non-Controlling
Interest
2.098.146.328.441
(2.073.296.797 )
2.096.073.031.644
Jumlah Ekuitas/
Total Equity
128.892.810
(11.225 )
128.881.585
Notes
Balance as at January 1, 2014/
December 31, 2013 *)
2.098.275.221.251
Adjusment due to implementation of
PSAK No. 24 (Revised 2013)
(2.073.308.022 )
2.096.201.913.229
-
-
-
-
-
-
3.200.000
3.200.000
Balance as of December 31, 2013 *)
21
General reserve
Additional investment in subsidiaries
Rugi komprehensif lain
-
-
-
-
(723.207.477 )
(723.207.477 )
(69.528.801.858 )
(4.935 )
(69.528.806.793 )
Other comprehensive loss
Rugi tahun berjalan
-
-
-
-
-
(354.812.964.889 )
(354.812.964.889 )
(354.812.964.889 )
(255.737.115 )
(355.068.702.004 )
Loss for the year
337.073.490.000
57.681.167
232.776.873.732
192.942.665.642
25.312.261.569
883.568.292.787
908.880.554.356
Saldo 31 Desember 2014 *)
(68.805.594.381 )
Ekuitas
yang dapat
Diatribusikan
kepada Pemilik
Entitas Induk/
Atributable
to the Equity
Holders of
the Parent
Company
Rugi komprehensif lain
-
-
-
-
Rugi tahun berjalan
-
-
-
-
-
337.073.490.000
57.681.167
190.934.278.265
192.942.665.642
25.312.261.569
Saldo 31 Desember 2015
(41.842.595.467 )
3.478.481.193
3.478.481.193
(341.026.075.717 )
(341.026.075.717 )
546.020.698.263
571.332.959.832
1.671.731.264.897
(38.364.114.274 )
(341.026.075.717 )
1.292.341.074.906
(123.660.465 ) 1.671.607.604.432
25.978
(179.842.301 )
(303.476.788)
(38.364.088.296 )
(341.205.918.018 )
1.292.037.598.118
Balance as of Desember 31, 2014 *)
Other comprehensive loss
Loss for the year
Balance as of Desember 31, 2015
*) As restated (Note 4)
*) Disajikan kembali (Catatan 4)
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.
7
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 2015
(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
Arus kas bersih digunakan untuk
aktivitas operasi
Hasil penjualan aset tetap
Penambahan (pengurangan) aset
eksplorasi dan evaluasi
Penambahan entitas anak
Arus kas bersih digunakan
untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Peningkatan utang bank
Pembayaran atas sewa
pembiayaan
Pembayaran utang pembelian
aset tetap
Penurunan piutang lain-lain
pihak berelasi
Arus kas bersih diperoleh dari
aktivitas pendanaan
PENURUNAN BERSIH
KAS DAN SETARA KAS
2015
2014*)
-
Kas yang dihasilkan dari operasi
Pembayaran pajak - bersih
Pembayaran bunga
Peneriman (pembayaran)
lainnya - bersih
ARUS KAS DARI AKTIVITAS
INVESTASI
Investasi pada Entitas Asosiasi
Perolehan aset tetap
Penambahan uang muka
setoran saham
Penambahan properti
pertambangan
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2015
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Payment to suppliers
and third parties
Payment of operating expenses
Payment to employees
585.155.291.443
(51.294.792.632)
(37.587.618.973)
(46.836.615.655)
(275.583.717.626 )
(115.021.197.891 )
(59.572.201.226 )
(135.719.027.260)
(649.999.745)
(37.319.923.625)
134.978.174.700
(194.871.918.352 )
(42.853.532.613 )
(65.423.775.719)
(88.641.638.868 )
Cash provided by operations
Payment of tax - net
Payment of interest
Other receipt
(payment) - net
(239.112.726.349)
(191.388.915.133 )
Net cash used in
operating activities
(10.519.140.614)
(10.394.794.512 )
26.758.706.566
3.674.899.329
(1.899.409.648)
-
(2.275.912.393 )
3.200.000
CASH FLOW FROM
INVESTING ACTIVITIES
Investment in Associate
Acquisition of fixed assets
Addition in advance for
investment in share of stock
Addition in
mining properties
Proceed from sale of
fixed assets
Addition (loss) in exploration
and evaluation assets
Addition in subsidaries
(597.418.163.056)
(274.131.433.970 )
Net cash used in investing
activities
11
10
(188.400.000.000)
(10.353.475.898)
11
(413.004.843.462)
10
Notes
371.190.519.465
(253.300.000.000 )
(11.838.826.394 )
-
14.097.672.440
(200.697.790)
(1.634.380.208 )
(345.813.996)
(693.347.785 )
(5.909.926.951)
(96.875.744 )
364.734.080.728
11.673.068.703
(471.796.808.677)
(453.847.280.400 )
11
10
11
10
CASH FLOW FROM
FINANCING ACTIVITIES
Increase in bank loans
Payments of
finance lease
Payments of liability
for purchases of fixed asset
Decrease in other receivables
related parties
Net cash provided by
financing activities
NET DECREASE IN CASH AND
CASH EQUIVALENTS
KAS DAN SETARA KAS PADA
AWAL TAHUN
507.657.966.989
997.764.792.325
EFFECT OF FOREIGN EXCHANGE
RATE FLUCTUATION ON CASH
AND CASH EQUIVALENTS
CASH AND AND CASH
EQUIVALENTS
AT BEGINNING OF YEARS
KAS DAN SETARA KAS PADA
AKHIR TAHUN
31.324.153.161
507.657.966.989
CASH AND CASH EQUIVALENT
AT END OF YEARS
PENGARUH SELISIH KURS
KAS DAN SETARA KAS
(4.537.005.151)
*) Disajikan kembali (Catatan 4)
(36.259.544.936 )
*) As restated (Note 4)
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.
8
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(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 and was approved by Ministry of Justice of the
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. 10 tanggal 2 Juli 2015 dari Leolin
Jayayanti, S.H., sehubungan dengan perubahan
anggaran dasar perusahaan untuk disesuaikan dengan
Peraturan Otoritas Jasa Keuangan. Perubahan terakhir
tersebut telah disetujui oleh Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia berdasarkan Surat
Keputusan No.AHU-AH.01.03-0951271 tanggal 14 Juli
2015.
Its Articles of Association has been amended from time to
time, the latest of which was covered by Notarial Deed
No. 10 of Leolin Jayayanti, S.H., dated July 2, 2015
concerning the changes of the Company's Articles of
Association to conform with the related Financial Services
Authority Regulations. This amendment was approved by
the
Minister
of
Law
and
Human
Rights
the of Republic of Indonesia in its Decision Letter
No. AHU-AH.01.03-0951271, dated July 14, 2015.
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 in 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 15 Maret 2016.
The consolidated financial statements were completed and
authorized for issuance by the Company‟s Board of
Directors on March 15, 2016.
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) (sekarang Otoritas Jasa Keuangan/OJK)
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)
(currently Financial Services Authority/OJK) 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 Series I Warrant, which is from
September 2002 until March 19, 2005, there has been a
conversion of Series I Warrants into shares of the Company
amounting to 97,000 shares.
9
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(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
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
1.
GENERAL (continued)
b. Penawaran Umum Efek Perusahaan dan Tindakan
Perusahaan Lainnya (lanjutan)
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).
c. Dewan Komisaris dan Direksi, Komite Audit dan
Karyawan
c. Boards of Commissioners
Committee and Employees
Direksi
Presiden Direktur
Direktur
Direktur
:
:
:
:
:
:
Audit
2015
2014
Lim Gunawan Hariyanto
Harry Tanoto
Harja Ratana Sumampouw
Djohan Surjaputra
Lim Lisa Rita Indriawati
Harja Ratana Sumampouw
:
:
:
Commissioners
President Commissioner
Commissioner
Independent Commissioner
Liem Hok Seng
Robby Irfan Rafianto
Yusak Lumba Pardede
Citro Utomo
Liem Hok Seng
-
:
:
:
Directors
President Director
Director
Director
The composition of the Company‟s Audit Committee as of
December 31, 2015 and 2014:
Susunan Komite Audit Perusahaan pada tanggal
31 Desember 2015 dan 2014 adalah sebagai berikut:
Direksi
Ketua
Anggota
Anggota
Directors,
The composition of the Company‟s Boards of Directors and
Commissioners as of December 31, 2015 and 2014 are as
follows:
Susunan Komisaris dan Direksi Perusahaan pada
tanggal 31 Desember 2015 dan 2014 adalah sebagai
berikut:
Komisaris
Presiden Komisaris
:
Komisaris
:
Komisaris Independen :
and
Harja Ratana Sumampouw
Toni Setioko
Tsun Tien Wen Lie
:
:
:
Directors
Chairman
Member
Member
Jumlah
remunerasi
yang
dibayarkan
kepada
Komisaris
dan
Direksi
Perusahaan
adalah
Rp 1.369.183.055 dan Rp 1.147.824.350, masingmasing pada tahun 2015 dan 2014.
Total remuneration incurred and paid to the Company‟s
Commissioners and Directors totalled Rp 1,369,183,055
and Rp 1,147,824,350, in 2015 and 2014, respectively.
Pada tanggal 31 Desember 2015 dan 2014, Perusahaan
dan Entitas Anak memiliki karyawan tetap berjumlah
171 orang dan 200 orang (tidak diaudit).
As of December 31, 2015 and 2014, the Company and
Subsidaries have a total of 171 and 200 permanent
employees, respectively (unaudited).
10
PT CITA MINERAL INVESTINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2015
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
1.
PT CITA MINERAL INVESTINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2015
AND FOR THE YEAR
THEN ENDED
(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
Associate
The Company has direct and indirect share ownerships in
the following Subsidiaries:
Persentase Kepemilikan
Efektif/Effective
Percentage of Ownership
31 Desember/
December 31,
2015
Jenis Usaha/
Nature of Business
Jumlah Aset Sebelum
Eliminasi (miliar Rupiah)/
Total Assets before
Elimination (in Billions Rupiah)**)
31 Desember/
December 31,
2014
31 Desember/
December 31,
2015
31 Desember/
December 31
2014
Entitas Anak Langsung/
Direct Subsidiaries
PT Harita Prima Abadi
Mineral (HPAM)
Jakarta
Agustus 2005
Pertambangan Bauksit/
Bauxite mining
99,99%
99,99%
1.438,4
1.712,7
PT Karya Utama Tambangjaya
(KUTJ)
Jakarta
September 2008
Pertambangan Bauksit/
Bauxite mining
99,99%
99,99%
390,6
442,9
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
mining Bauxite
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
99,60%
99,60%
26,8
24,6
99,60%
99,60%
98,7
96,9
99,60%
99,60%
414,2
337,6
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
PT Gunajaya Kalimantan Mineral (GKM)*)
Jakarta
-
PT Megah Putra Jaya Tambang (MPJT)*)
Jakarta
-
99,60%
99,60%
0,1
0,1
99,60%
99,60%
4,3
2,6
99,60%
99,60%
79,9
67,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
Entitas Anak Tidak
Langsung- melalui KUTJ
/Indirect Subsidiaries-through KUTJ
PT Sandai Kemakmuran Utama (SKMU)*)
Jakarta
-
PT Sandai Persada Tambang (SPTG)*)
Jakarta
-
PT Sandai Putra Kalimantan Mineral (SPKM)*) Jakarta
-
PT Duta Kemakmuran Jayaraya (DKJ)*)
Jakarta
-
PT Kemakmuran Surya Inti Perkasa (KSIP)*)
Jakarta
-
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
Pertambangan Bauksit/
Bauxite mining
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,3
0,2
99,60%
99,60%
0,1
0,1
99,60%
99,60%
0,3
0,2
*) Sampai dengan tanggal 31 Desember 2015, SKU, KKU, KKT, LPST, GKM, MPJT,
SKMU, SPTG, SPKM, DKJ dan KSIP 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 the
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 lat