PT Bukit Asam Tbk dan entitas anaknyaand its subsidiaries
PT Bukit Asam Tbk
dan ent it as anaknya/ and it s subsidiaries
Laporan keuangan konsolidasian interim
tanggal 30 Juni 2018 dan 31 Desember 2017
dan untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
beserta laporan atas reviu informasi keuangan interim/
Int erim consolidat ed financial st at ement s
as of June 30, 2018 and December 31, 2017
and for the six-mont h periods ended June 30, 2018 and 2017
wit h report on review of int erim financial informat ion
The original interim consolidated financial statements
included herein are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
TANGGAL 30 JUNI 2018 DAN 31 DESEMBER 2017
DAN UNTUK PERIODE ENAM BULAN YANG
BERAKHIR PADA TANGGAL 30 JUNI 2018 DAN 2017
BESERTA LAPORAN REVIU ATAS INFORMASI
KEUANGAN INTERIM
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
AS OF JUNE 30, 2018 AND DECEMBER 31, 2017
AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2018 AND 2017 WITH REPORT ON REVIEW
OF INTERIM FINANCIAL INFORMATION
Daftar Isi
Table of Contents
Halaman/
Pages
Surat Pernyataan Direksi
Board of Directors’ Statement
Laporan Reviu Atas Informasi Keuangan Interim
Report on Review of Interim Finacial Information
Laporan Posisi Keuangan Konsolidasian Interim ...........
1 - 3 ..Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim ...............
4
Interim Consolidated Statement of Profit or Loss
………………and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim ........
6
Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim .......................
7
......... Interim Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan
Notes to the Interim Consolidated
Konsolidasian Interim ............................................ .. 9 - 197 ………………………………Financial Statements
************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha, bersih
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar di muka
dan uang muka
Pajak dibayar di muka
Aset lancar lainnya
ASSETS
4.486.629
3.521.063
3.555.406
5.343.708
2r,7,36
2g,8
372.760
948.490
408.665
1.156.012
2h,9
2u,18a
2r,10,34
75.354
97.679
182.365
70.084
208.041
375.829
CURRENT ASSETS
Cash and cash equivalents
Trade receivables,net
Available-for-sale
financial assets
Inventories
Prepayments and
advances
Prepaid taxes
Other current assets
9.684.340
11.117.745
TOTAL CURRENT ASSETS
2d,2r,5,36
2e,2r,6,36
TOTAL ASET LANCAR
ASET TIDAK LANCAR
Piutang lain-lain dari
pihak berelasi
Biaya dibayar di muka
dan uang muka
Investasi pada entitas asosiasi
Investasi pada entitas
ventura bersama
Properti pertambangan
Aset tetap
Tanaman perkebunan
Pajak dibayar di muka
Aset pajak tangguhan
Goodwill
Aset tidak lancar lainnya
2e,2r,31,34
45.772
45.970
2h,9
2f,11
196.577
173.429
198.223
173.262
1.576.144
1.256.512
6.145.212
226.316
185.634
713.761
102.077
231.657
1.325.166
1.266.706
6.199.299
233.102
351.464
834.562
102.077
139.906
NON-CURRENT ASSETS
Other receivables
from related parties
Prepayments and
advances
Investment in associates
Investment in joint
ventures
Mining properties
Fixed assets
Plantations
Prepaid tax
Deferred tax assets
Goodwill
Other non-current assets
TOTAL ASET TIDAK LANCAR
10.853.091
10.869.737
TOTAL NON-CURRENT ASSETS
TOTAL ASET
20.537.431
21.987.482
TOTAL ASSETS
2f,11
2i,2j,12
2k,13
2m,15
2u,18a
2u,18d
2l,14
2r,10,34
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Bagian jangka pendek dari
liabilitas sewa pembiayaan
Pinjaman bank jangka pendek
Bagian jangka pendek dari
pinjaman bank jangka panjang
Provisi reklamasi lingkungan
dan penutupan tambang
Bagian jangka pendek dari
liabilitas imbalan pascakerja
Utang jangka pendek lainnya
LIABILITIES AND EQUITY
2p,2r,16,34
2r,17a,34
586.852
1.616.727
886.423
970.821
2r,2v,17b,34
2u,18b
412.486
288.923
731.162
830.150
2r,2t,21b,34
2q,2r,21a,34
203.720
12.964
141.874
208.206
2q,2r,21a,34
84.183
90.880
2w,19
204.004
191.068
2v,20
2r,17c,34
276.747
138.315
342.142
120.500
SHORT-TERM LIABILITIES
Trade payables
Accruals
Short-term employee
benefit liabilities
Taxes payable
Short-term portion of
finance lease liabilities
Short-term bank borrowings
Short-term portion of long term bank borrowings
Provision for environmental
reclamation and mine closure
Short-term portion of postemployment benefits obligation
Other short-term liabilities
3.824.921
4.513.226
TOTAL
SHORT-TERM LIABILITIES
TOTAL LIABILITAS
JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Provisi reklamasi lingkungan
dan penutupan tambang
Liabilitas sewa pembiayaan
Liabilitas imbalan
pascakerja
Pinjaman bank
Liabilitas pajak tangguhan
2w,19
2r,2t,21b,34
41.488
403.340
57.379
496.612
2v,20
2q,2r,21a,34
2u,18d
2.536.609
39.840
61.983
3.037.018
35.931
47.331
LONG-TERM LIABILITIES
Provision for environmental
reclamation and mine closure
Financial lease liabilities
Post-employment
benefits obligation
Bank borrowings
Deferred tax liabilities
TOTAL LIABILITAS JANGKA PANJANG
3.083.260
3.674.271
TOTAL
LONG-TERM LIABILITIES
TOTAL LIABILITAS
6.908.181
8.187.497
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham
Modal dasar - 5 lembar
saham Seri A Dwiwarna dan
39.999.999.995 lembar
saham Seri B
Modal ditempatkan dan
disetor penuh - 5 lembar saham
Seri A Dwiwarna dan
11.520.659.245 lembar saham
Seri B dengan nilai nominal
Rp100 per lembar saham
Tambahan modal disetor
Saham treasuri
Cadangan perubahan nilai wajar
aset keuangan tersedia
untuk dijual
EQUITY
22.220
31.685
179.019
130.985
12.474.414
1.866.380
11.355.301
3.209.209
Equity attributable to owners
of the parent entity
Share capital
Authorised - 5 Series A
Dwiwarna shares and
39.999.999.995
Series B shares
Issued and fully paid - 5
Series A Dwiwarna
shares and
11,520,659,245 Series B
shares with par
value of Rp100 per share
Additional paid-in capital
Treasury shares
Reserve for changes in fair
value of available-for-sale
financial assets
Currency differences from
translation of subsidiary's
financial statements
Retained earnings
Appropriated
Unappropriated
13.422.948
13.608.095
Equity attributable to owners of
the parent entity
206.302
191.890
Non-controlling interests
TOTAL EKUITAS
13.629.250
13.799.985
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
20.537.431
21.987.482
TOTAL LIABILITIES AND EQUITY
Selisih penjabaran
laporan keuangan entitas anak
Saldo laba
Dicadangkan
Belum dicadangkan
2aa,22
22,23
25
25
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Kepentingan non-pengendali
11c
1.152.066
30.486
(2.301.637)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
1.152.066
30.486
(2.301.637)
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
3
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT
OR LOSS AND OTHER COMPREHENSIVE INCOME
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
Pendapatan
2x,26
10.491.885
8.991.726
Beban pokok pendapatan
2x,27
(6.143.358)
(5.531.317)
Laba kotor
4.348.527
Beban umum dan administrasi
Beban penjualan dan pemasaran
Penghasilan (beban) lainnya, bersih
2x,27
2x,27
Laba usaha
Penghasilan keuangan
Beban keuangan
Bagian laba/rugi bersih dari
entitas ventura bersama
dan asosiasi
3.460.409
(604.649)
(447.208)
77.365
3.374.035
(513.888)
(460.633)
(258.669)
2.227.219
Revenue
Cost of revenue
Gross profit
General and administrative
expenses
Selling and marketing expenses
Other income (expense), net
Operating profit
2r,28
2s,2t,2w,28
137.494
(26.563)
84.972
(79.118)
11
105.738
42.395
Finance income
Finance costs
Share in net profit/loss
of joint ventures
and associates
3.590.704
2.275.468
Profit before final tax and
corporate income tax
Laba sebelum pajak final
dan pajak penghasilan
Beban pajak final
Laba sebelum pajak penghasilan
Manfaat (beban) pajak penghasilan
Kini
Tangguhan
Laba periode berjalan
(23.558)
3.567.146
(11.619)
2.263.849
(884.373)
23.354
2.706.127
(624.399)
38.088
1.677.538
Penghasilan komprehensif lain
Pos yang tidak akan direklasifikasi
ke laba rugi:
Pengukuran kembali imbalan
pasca kerja
Beban pajak penghasilan terkait
Pos yang akan direklasifikasi
ke laba rugi:
Selisih penjabaran laporan
keuangan entitas anak
Perubahan nilai wajar dari
aset keuangan tersedia
untuk dijual
Penghasilan (rugi) komprehensif lain
periode berjalan, setelah pajak
Final tax expense
Profit before income tax
Income tax benfit (expenses)
Current
Deferred
Profit for the period
Other comprehensive income
635.227
(158.807)
(660.208)
165.052
48.034
(57.598)
(9.465)
(10.988)
Items that will not be reclassified
to profit or loss:
Remeasurement of postemployment benefit
Related income tax expense
Items that will be reclassified
to profit or loss:
Currency differences from
translation of subsidiary’s
financial statements
Changes in fair value of
available-for-sale
financial assets
(563.742)
Other comprehensive income
(loss) for the period, net of tax
514.989
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
(lanjutan)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT
OR LOSS AND OTHER COMPREHENSIVE INCOME
(continued)
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembaliCatatan 39/
As restated Note 39
Total penghasilan komprehensif
periode berjalan
3.221.116
1.113.796
Laba yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2.657.195
48.932
1.656.479
21.059
2.706.127
1.677.538
Catatan/
Notes
11c
Total comprehensive income
for the period
Profit attributable to:
Owners of parent
Non-controlling interests
Total penghasilan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
3.172.184
48.932
1.092.737
21.059
Total comprehensive income
attributable to:
Owners of the parent
Non-controlling interests
Total penghasilan komprehensif
3.221.116
1.113.796
Total comprehensive income
252
157*
Earnings per share - basic
(full amount)
Laba per saham - dasar
(nilai penuh)
2ab,32
* Disajikan kembali untuk mencerminkan dampak atas
pemecahan nilai nominal saham (Catatan 1, 22, 23 dan 32).
* Restated to reflect the impact of the change in par value
per share (Notes 1, 22, 23 and 32).
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah, kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the six-month periods ended June 30, 2018 and 2017
(Expressed in millions of rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas lnduk/Equity Attributable to The Owner of Parent Entity
Saldo laba/Retained earnings
Catatan/
Notes
Saldo tanggal 1 Januari 2017
Tambahan
modal
disetor/
Additional
paid-in capital
Modal saham/
Share capital
Keuntungan
(kerugian)
yang belum
direalisasi
dari asset
keuangan
tersedia
untuk dijual/
Unrealised gain
(loss) from
available-forsale financial
assets
Saham
treasuri/
Treasury
shares
Selisih
penjabaran
laporan
keuangan
entitas anak/
Currency
differences
from translation
of subsidiary’s
financial
statements
Belum
dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Kepentingan
non pengendali/
Non-controlling
interests
Total/
Total
1.152.066
30.486
(2.301.637)
35.305
139.376
9.950.969
1.414.772
24
25
-
-
-
-
-
1.404.332
-
(601.856)
(1.404.332)
1.656.480
7
-
-
-
(10.989)
-
-
-
(10.989)
-
(10.989)
-
-
-
-
-
-
(57.598)
-
(57.598)
-
-
-
-
-
-
(495.156)
-
(495.156)
Saldo tanggal 30 Juni 2017 (Tidak diaudit)
Disajikan kembali - Catatan 39
1.152.066
30.486
(2.301.637)
24.316
81.778
11.355.301
569.908
10.912.218
142.161
11.054.379
Balance as of June 30, 2017 (Unaudited)
As restated - Note 39
Saldo tanggal 1 Januari 2018
1.152.066
30.486
(2.301.637)
31.685
130.985
11.355.301
3.209.209
13.608.095
191.890
13.799.985
Balance as of January 1, 2018
-
-
-
-
-
1.119.113
-
(3.357.331)
(1.119.113)
2.657.195
(3.357.331)
2.657.195
(34.520)
48.932
(3.391.851)
-
-
-
-
-
-
(9.465)
-
(9.465)
-
-
-
-
48.034
-
-
48.034
-
48.034
-
-
-
-
-
-
476.420
476.420
-
476.420
Cash dividends
GeneraI reserve
Profit for the period
Other comprehensive income:
Available for sale financial assets
Currency differences from
translation of subsidiary’s
financial statements
Re-measurement of employee
benefit liabilities, net of tax
1.152.066
30.486
22.220
179.019
12.474.414
1.866.380
13.422.948
206.302
13.629.250
Balance as of June 30, 2018 (Unaudited)
As restated - Note 39
Dividen kas
Cadangan umum
Laba periode berjalan
Penghasilan komprehensif lain:
Aset keuangan tersedia untuk dijual
Selisih penjabaran
laporan keuangan
entitas anak
Pengukuran kembali
liabilitas imbalan kerja, setelah pajak
Dividen kas
Cadangan umum
Laba periode berjalan
Penghasilan komprehensif lain:
Aset keuangan tersedia untuk dijual
Selisih penjabaran
laporan keuangan
entitas anak
Pengukuran kembali
liabilitas imbalan kerja, setelah pajak
Saldo tanggal 30 Juni 2018 (Tidak diaudit)
Disajikan kembali - Catatan 39
20
24
25
7
20
(2.301.637)
(57.598 )
(9.465 )
(495.156)
10.421.337
Total ekuitas/
Total equity
(601.856)
1.656.480
131.068
(9.966)
21.059
10.552.405
(611.822)
1.677.539
2.706.127
Balance as of January 1, 2017
Cash dividends
GeneraI reserve
Profit for the period
Other comprehensive income:
Available for sale financial assets
Currency differences from
translation of subsidiary’s
financial statements
Re-measurement of employee
benefit liabilities, net of tax
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan onsolidasian interim kini secara
keseluruhan.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
IINTERIM CONSOLIDATED STATEMENT
OF CASH FLOWS
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Pembayaran kepada pemasok dan
karyawan
Pembayaran royalti
Pembayaran pajak
Penerimaan bunga
Pembayaran bunga
Arus kas bersih yang diperoleh
dari aktivitas operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Pembelian aset tetap
Pengeluaran untuk tanaman perkebunan
Pengeluaran untuk properti
pertambangan dan biaya
pengembangan tangguhan
Penerimaan dari pelepasan aset
keuangan tersedia untuk dijual
Penambahan investasi pada entitas
ventura bersama
Penempatan jaminan pelaksanaan
Arus kas bersih yang digunakan
untuk aktivitas pendanaan
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
12.314.531
8.039.709
(5.940.598)
(558.137)
(1.175.955)
113.936
(24.465)
(6.011.469)
(564.388)
(347.857)
73.353
(70.838)
4.729.312
1.118.510
13
15
(177.837)
(2.872)
12
(13.661)
7
35.000
11
(31.932)
(167)
Arus kas bersih yang digunakan
dari aktivitas investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran dividen kepada
pemegang saham induk
Pembayaran dividen kepada
pemegang saham non-pengendali
entitas anak
Penerimaan pinjaman bank
Pembayaran pinjaman bank
Pembayaran sewa
pembiayaan
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
(191.469)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Cash paid to suppliers and
employees
Payments of royalties
Payments for taxes
Interest received
Interest paid
Net cash received from
operating activities
CASH FLOWS FROM
INVESTING ACTIVITIES
(288.093)
Purchases of fixed assets
(2)
Disbursement for plantation
Disbursement for mining
properties and
(12.901)
development expenditure
Proceeds from disposal of
126.852 available-for-sale financial assets
Additional investment in
joint venture
(40.033)
Placement of performance
(214.177)
Net cash used in
investing activities
24
(3.357.331)
(601.856)
21a
21a
(34.521)
17.285
(212.324)
(9.966)
(1.209.161)
CASH FLOWS FROM
FINANCING ACTIVITIES
Payment of dividends
to owners of the parents
Payments of dividens to
non-controlling shareholders
of subsidiaries
Proceeds from bank borrowings
Repayments of bank borrowings
21b
(85.348)
(50.435)
Payment of finance lease
(3.672.239)
(1.871.418)
Net cash used in
financing activities
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
(lanjutan)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
IINTERIM CONSOLIDATED STATEMENT
OF CASH FLOWS (continued)
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
KENAIKAN (PENURUNAN)
BERSIH KAS DAN SETARA KAS
865.604
LABA SELISIH
KURS TERHADAP
KAS DAN SETARA KAS
65.619
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
(967.085)
NET INCREASE (DECREASE)
IN CASH AND CASH
EQUIVALENTS
1.269
EXCHANGE RATE GAIN
ON CASH AND CASH
EQUIVALENTS
KAS DAN SETARA KAS
AWAL PERIODE
5
3.555.406
3.674.686
CASH AND CASH
EQUIVALENTS AT THE
BEGINNING OF THE PERIOD
KAS DAN SETARA KAS
AKHIR PERIODE
5
4.486.629
2.708.870
CASH AND CASH EQUIVALENTS
AT THE END OF THE PERIOD
Informasi tambahan atas transaksi yang tidak mempengaruhi
arus kas diungkapkan dalam Catatan 37.
Supplementary information on non-cash transaction is
disclosed in Note 37.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM
1.
GENERAL
PT Bukit Asam Tbk (“Perusahaan” atau “PTBA”)
didirikan pada tanggal 2 Maret 1981, berdasarkan
Peraturan Pemerintah No. 42 tahun 1980 dengan
Akta Notaris Mohamad Ali No. 1, yang telah diubah
dengan Akta Notaris No. 5 tanggal 6 Maret 1984 dan
No. 51 tanggal 29 Mei 1985 dari notaris yang sama.
Akta pendirian dan perubahan tersebut disahkan
oleh Menteri Kehakiman dalam Surat Keputusan
No. C2-7553-HT.01.04.TH.85 tanggal 28 Nopember
1985 serta diumumkan dalam Berita Negara No. 33,
Tambahan No. 550, tanggal 25 April 1986. Pada
tahun 2008, Anggaran Dasar Perusahaan telah
disesuaikan terhadap Undang-Undang No. 40 tahun
2007 tentang Perseroan Terbatas (“PT”) dan nama
Perusahaan dapat disingkat menjadi PT Bukit Asam
(Persero) Tbk. Perubahan tersebut diterima oleh
Menteri Hukum dan Hak Asasi Manusia melalui
Surat Ketetapan No. AHU-50395.AH.01.02 tahun
2008 tanggal 12 Agustus 2008 serta diumumkan
dalam Berita Negara No. 76, Tambahan No. 18255
tanggal 19 September 2008.
PT Bukit Asam Tbk (the “Company” or “PTBA”) was
established on March 2, 1981 under Government
Regulation No. 42 of 1980, based on Notarial Deed
No. 1 of Mohamad Ali, as amended by Notarial
Deeds No. 5 dated March 6, 1984 and No. 51 dated
May 29, 1985 of the same notary. The deed of
establishment and its amendments were approved
by the Minister of Justice in Decree No. C2-7553HT.01.04.TH.85 dated November 28, 1985 and was
published in Supplement No. 550 of the State
Gazette No. 33 dated April 25, 1986. In 2008, the
Company’s Articles of Association were amended to
comply with Law No. 40, 2007 on Limited Liability
Companies (“PT”) and to grant the approval of the
Company’s abbreviated name as PT Bukit Asam
(Persero) Tbk. The amendment was approved by
the Minister of Law and Human Rights in his Decree
No. AHU-50395.AH.01.02 of 2008 dated August 12,
2008 and was published in Supplement No. 18255
of State Gazette No. 76 dated September 19, 2008.
Perubahan terakhir Anggaran Dasar Perusahaan
terkait dengan, diantaranya, pengaturan tentang
saham, pemindahan hak atas saham, direksi dan
dewan komisaris, tugas, wewenang dan kewajiban
direksi dan dewan komisaris, dan rapat umum
pemegang saham. Perubahan tersebut diterima
oleh Menteri Hukum dan Hak Asasi Manusia melalui
Surat Ketetapan No. AHU-AH.01.03.-0214667
tahun 2008 tanggal 8 Juni 2018.
The latest amendment of the Company’s Articles of
Association
related
to,
including,
shares
arrangements, transfer of right of shares, boards of
director and commissioners, roles, resposibilities
and duties of boards of director and commissioners,
and general meeting of shareholders. The
amendment is received by Ministry of Law and
Human Rights through Decree No. AHU-AH.01.03.0214667, 2008 dated June 08, 2018.
Berdasarkan Rapat Umum Pemegang Saham Luar
Biasa (RUPSLB) yang diselenggarakan pada
tanggal
29
November
2017,
perusahaan
pertambangan yang dimiliki oleh negara melakukan
holding
industri
pertambangan
dengan
PT Indonesia Asahan Aluminium (Persero) sebagai
pemegang holding. Anggota holding industri
pertambangan adalah PT Timah (Persero) Tbk,
PT Aneka Tambang (Persero) Tbk dan Perusahaan.
Based on the Extraordinary General Meeting of
Shareholders (EGMS) held on November 29, 2017,
state-owned mining companies holds a mining
industry holding with PT Indonesia Asahan
Aluminium (Persero) as the holder of the
companies. The holding members of the mining
industry
are
PT
Timah
(Persero)
Tbk,
PT Aneka Tambang (Persero) Tbk and the
Company.
Dengan adanya holding tersebut, saham
pemerintah di Perusahaan sebesar 65,02% beralih
ke PT Indonesia Aluminium Asahan (Persero)
namun saham Dwiwarna tetap dimiliki oleh
pemerintah.
By
the holding, the government's share in
the Company for 65.02% switch to PT Indonesia
Aluminium Asahan (Persero) but the “Dwiwarna”
stock is still owned by the government.
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Sesuai dengan Peraturan Pemerintah No. 72 Tahun
2016 tentang Tata Cara Penyertaan dan
Penatausahaan Modal Negara pada Badan Usaha
Milik Negara (BUMN), meski berubah statusnya,
ketiga anggota holding tetap diperlakukan sama
dengan BUMN untuk hal-hal yang sifatnya strategis.
Negara memiliki kontrol terhadap ketiga perusahaan
anggota holding, baik secara langsung melalui
saham Seri A Dwiwarna, maupun tidak langsung
melalui PT Indonesia Asahan Aluminium (Persero).
In accordance with Government Regulation No. 72
of 2016 on State Capital Administration and
Administration
Procedures
at
State-Owned
Enterprises (BUMN), although changed its status,
the three holding members remain treated the same
as state-owned enterprises for strategic matters.
The state has control over the three holding member
companies either directly through the Series A
“Dwiwarna” shares or indirectly through the
PT Indonesia Asahan Aluminium (Persero).
Perubahan tersebut disahkan oleh Menteri Badan
Usaha Milik Negara melalui akta inbreng tanggal
28 November 2017 sehingga PT Bukit Asam
nama
menjadi
(Persero)
Tbk
berubah
PT Bukit Asam Tbk.
The amendment was approved by the Minister of
State-Owned Enterprises through the deed of inbred
dated November 28, 2017 so that PT Bukit Asam
(Persero)
Tbk
changed
its
name
to
PT Bukit Asam Tbk.
Perusahaan dan entitas anaknya (bersama-sama
disebut “Kelompok Usaha”) bergerak dalam bidang
industri tambang batubara, meliputi kegiatan
penyelidikan
umum,
eksplorasi,
eksploitasi,
pengolahan, pemurnian, pengangkutan dan
perdagangan, pengelolaan fasilitas dermaga
khusus batubara baik untuk keperluan sendiri
maupun pihak lain, pengoperasian pembangkit
listrik tenaga uap baik untuk keperluan sendiri
ataupun pihak lain dan memberikan jasa-jasa
konsultasi dan rekayasa dalam bidang yang ada
hubungannya dengan industri pertambangan
batubara beserta hasil olahannya, bidang
pengembangan perkebunan, dan bidang pelayanan
kesehatan.
The scope of activities of the Company and its
subsidiaries (together, the “Group”) comprises coal
mining activities, including general surveying,
exploration, exploitation, processing, refining,
transportation and trading, management of special
coal port facilities for internal and external needs,
operation of steam power plants for internal and
external needs and providing consulting services
related to the coal mining industry as well as its
derivative products, plantation development
activities and healthcare activities.
Pada tahun 1993, Perusahaan ditunjuk oleh
Pemerintah Indonesia untuk mengembangkan
Satuan Kerja Pengusahaan Briket.
In 1993, the Company was appointed by the
Indonesian Government to develop a Coal Briquette
Operating Unit.
Perusahaan didirikan dan berdomisili di Indonesia,
dengan kantor yang terdaftar di Jl. Parigi No.1,
Tanjung Enim, Sumatera Selatan.
The Company is incorporated and domiciled in
Indonesia. The address of its registered office is Jl.
Parigi No.1, Tanjung Enim, South Sumatra.
Pada tanggal 31 Oktober 2002, Perusahaan
mengajukan pernyataan pendaftaran dalam rangka
penawaran umum saham perdana. Berdasarkan
Prospektus yang diterbitkan oleh Perusahaan
tanggal 11 Desember 2002, jumlah saham yang
ditawarkan adalah sejumlah 346.500.000 saham
yang terdiri dari 315.000.000 saham divestasi milik
negara Republik Indonesia dan 31.500.000 saham
baru dengan nilai nominal Rp500 (nilai penuh) per
saham dan harga penawaran Rp575 (nilai penuh)
per saham.
On October 31, 2002, the Company initiated an
initial public offering. Based on the Prospectus
issued by the Company on December 11, 2002, the
number of shares offered to the public was
346,500,000 shares which consisted of 315,000,000
divestment shares owned previously by the
Government of Indonesia and 31,500,000 new
shares with a par value of Rp500 (full amount) per
share and an offering price of Rp575 (full amount)
per share.
10
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Dalam rangka penawaran saham perdana ini,
Perusahaan menerbitkan 173.250.000 waran Seri I
yang diberikan kepada pemegang saham (kecuali
kepada Negara Republik Indonesia) yang namanya
tercatat dalam Daftar Pemegang Saham Perseroan
pada tanggal 23 Juni 2003 dengan alokasi 1 lembar
waran untuk setiap dua lembar saham yang dimiliki.
In relation to the initial public offering, the Company
issued 173,250,000 Series I warrants to the
shareholders (except the Republic of Indonesia)
listed on the shareholders’ register on June 23, 2003
with an allocation of one warrant for every two
shares owned.
Harga pelaksanaan waran adalah Rp675 (nilai
penuh) yang mulai berlaku sejak tanggal 30 Juni
2003 sampai dengan 22 Desember 2005.
Berdasarkan surat dari Ketua Badan Pengawas
Pasar
Modal
dan
Lembaga
Keuangan
(“BAPEPAM-LK”), pernyataan pendaftaran tersebut
dinyatakan efektif sejak 3 Desember 2002. Seluruh
saham Perusahaan telah dicatatkan di Bursa Efek
Indonesia pada tanggal 23 Desember 2002. Pada
tanggal 31 Desember 2005, seluruh waran telah
dikonversi.
The exercise price of the warrant was Rp675 (full
amount) exercisable from June 30, 2003 until
December 22, 2005. Based on a letter from the
Head of the Capital Market and Financial Institutions
Supervisory
Board
(“BAPEPAM-LK”),
the
registration became effective on December 3, 2002.
All of the Company’s shares were listed on the
Indonesian Stock Exchange on December 23, 2002.
As of December 31, 2005, these warrants were fully
exercised.
Dewan Komisaris, Direksi, Sekretaris Perusahaan
dan Senior Manajer Satuan Pengawasan Internal
merupakan personil manajemen kunci Perusahaan.
The Board of Commissioners, the Board of
Directors, the Company’s Corporate Secretary and
Senior Manager of Internal Control Department are
the key management personnel of the Company.
Pada tanggal 30 Juni 2018, susunan Dewan
Komisaris dan Direksi Perusahaan adalah sebagai
berikut:
On June 30, 2018, the composition of the
Company’s Boards of Commisioners and Directors,
is as follows:
Komisaris Utama dan
Komisaris Independen
Komisaris
Komisaris Independen
Agus Suhartono
Robert Heri
Purnomo Sinar Hadi
Muhammad Said Didu
Heru Setyobudi Suprayogo
Johan O. Silalahi
Direktur Utama
Direktur Keuangan
Direktur Operasi dan Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur SDM dan Umum
Arviyan Arifin
Mega Satria
Suryo Eko Hadianto
Fuad Iskandar Zulkarnain F.
Adib Ubaidillah
Joko Pramono
11
President Commissioner and
Independent Commissioner
Commissioners
Independent Commissioner
President Director
Finance Director
Operation and Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
As of December 31, 2017, the composition of the
Company’s Boards of Commissioners and Directors
was as follows:
Pada tanggal 31 Desember 2017, susunan Dewan
Komisaris dan Dewan Direksi Perusahaan adalah
sebagai berikut:
Komisaris Utama dan
Komisaris Independen
Komisaris
GENERAL (continued)
Komisaris Independen
Agus Suhartono
Robert Heri
Purnomo Sinar Hadi
Muhammad Said Didu
Heru Setyobudi Suprayogo
Johan O. Silalahi
Direktur Utama
Direktur Keuangan
Direktur Operasi dan Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur SDM dan Umum
Arviyan Arifin
Orias Petrus Moedak
Suryo Eko Hadianto
Fuad Iskandar Zulkarnain F.
Adib Ubaidillah
Joko Pramono
Independent Commissioner
President Director
Finance Director
Operation and Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
The composition of the Company’s Audit Committee
as of June 30, 2018 and December 31, 2017 are as
follows:
Susunan Komite Audit Perusahaan pada tanggal
30 Juni 2018 dan 31 Desember 2017 adalah
sebagai berikut:
Ketua
Anggota
President Commissioner and
Independent Commissioner
Commissioners
Johan O.Silalahi
Ai Supardini
Barlian Dwinagara
Chairman
Members
Pada tanggal 30 Juni 2018, Perusahaan mempunyai
karyawan tetap sejumlah 2.225 orang (31 Desember
2017: 2.356) - tidak diaudit.
As of June 30, 2018, the Company had a total of
2.225 permanent employees (December 31, 2017:
2.356) - unaudited.
Perusahaan memiliki kepemilikan langsung dan
kepemilikan tidak langsung pada entitas anak
berikut ini:
The Company has direct and indirect ownership of
the following subsidiaries:
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan
langsung/
Directly-owned
subsidiaries
PT Batubara Bukit
Kendi (“BBK”)a)
Penambangan batubara/
Coal mining
Tanjung Enim,
Sumatera
Selatan/ South
Sumatra
1997
98,00
12
98,00
98,00
98,00
2,00
2,00
203
287
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
Kegiatan usaha/
Business
activity
1.
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
GENERAL (continued)
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan
langsung (lanjutan)/
Directly-owned
subsidiaries
(continued)
PT Bukit Asam
Prima (“BAP”)
Perdagangan batubara/
Coal trading
Jakarta
2007
99,99
99,99
99,99
99,99
0,01
0,01
237.055
344.599
PT Internasional
Prima Coal
(“IPC”)
Penambangan batubara/
Coal mining
2010
51,00
51,00
51,00
51,00
49,00
49,00
755.542
698.962
PT Bukit Asam
Metana Ombilin
(“BAMO”)
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Palaran,
Kalimantan
Timur/East
Kalimantan
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
31
34
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
18
73
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
9
51
Pertambangan dan
perdagangan/
Coal mining and
trading
Melakukan investasi
pada perusahaan lain/
Investment in
other companies
Melakukan investasi
pada perusahaan lain/
Investment in
other companies
Tanjung Enim,
Sumatera
Selatan/South
Sumatra
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
7
313
2014
99,99
99,99
99,99
99,99
0,01
0,01
2.488.248
2.397.883
Jakarta
2015
99,99
99,99
99,99
99,99
0,01
0,01
165.860
163.184
PT Bumi Sawindo
Permai (”BSP”) d)
Perkebunan kelapa,
sawit, dan hasil
olahan kelapa sawit/
Palm plantation and
processed palm
Tanjung Agung,
Sumatera
Selatan/
South
Sumatera
2007
-
-
99,99
99,99
0,01
0,01
258.529
260.850
PT Internasional
Prima Cemerlange)
Perdagangan batubara/
Coal trading
Jakarta
-
-
99,99
99,99
0,01
0,01
14.086
1.948
PT Bukit Energi
Servis
Terpadu (“BEST”) l)
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
Trading, service,
workshop, construction,
industry, and
transportation
Jasa pelabuhan/
Port service
Rumah Sakit, klinik,
poliklinik, poliklinik
spesialis dan
balai pengobatan/
Hospital, clinic,
polyclinic, specialist
polyclinic, and
medical services
Jasa penambangan,
dan sewa/mining service
and rental
Jakarta
Belum
beroperasi/
Not operating
2015
-
-
99,62
99,62
0,38
0,38
101.656
98.129
Jakarta
2014
-
-
99,99
99,99
0,01
0,01
51.641
33.311
Tanjung Enim,
Sumatera
Selatan/South
Sumatera
2014
-
-
97,50
97,50
97,50
97,50
25.486
22.468
Tanjung Enim,
Sumatera
Selatan/
South
Sumatera
2014
-
-
95,00
95,00
5,00
5,00
1.159.221
1.047.579
PT Bukit Asam
Metana Enim
(“BAME”)
PT Bukit Energi Metana
(“BEM”)
[PT Bukit Asam
Metana Peranap
(“BAMP”)]
PT Bukit Asam
Banko
(“BAB”)
PT Bukit Multi
Investama (“BMI”)b)
PT Bukit Energi
Investama (“BEI”) c)
Entitas anak melalui
kepemilikan tak
langsung/Indirectlyowned subsidiaries
PT Pelabuhan Bukit
Prima (”PBP”) h)
PT Bukit Asam
Medika (”BAM”) i)
PT Satria Bahana
Saran (”SBS”) j)
13
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
Kegiatan usaha/
Business
activity
1.
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
GENERAL (continued)
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan tak
langsung (lanjutan)/
Indirectly-owned
subsidiaries
(continued)
PT Penajam
Internasional
Terminal (”PIT”) k)
PT Bukit Energi
Service
Terpadu (“BEST”) l)
Jasa kepelabuhan/
Port services
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
Trading, service,
workshop, construction,
industry, and
transportation
Bekasi, Jawa
Barat/West
Java
Jakarta
2015
-
-
72,00
72,00
28,00
28,00
6.748
3.840
2015
-
-
99,62
99,62
0,38
0,38
101.656
98.129
Catatan:
Notes:
a)
Operasi penambangan dihentikan sementara.
a)
Mining operation is temporarily suspended.
b)
Pada tanggal 14 Oktober 2014, Perusahaan
mendirikan BMI dengan kepemilikan saham
99,99%.
b)
On October 14, 2014, the Company established
BMI with share ownership of 99.99%.
c)
Pada tanggal 15 April 2015, Perusahaan
mendirikan BEI dengan kepemilikan saham
99,99%.
c)
On April 15, 2015, the Company established
BEI with share ownership of 99.99%.
d)
Pada tanggal 17 Oktober 2014, BMI
mengakuisisi BSP dengan kepemilikan saham
99,99%.
d)
On October 17, 2014, BMI acquired BSP with
share ownership of 99.99%.
e)
Pada tanggal 4 Maret 2014, IPC mendirikan
PT Internasional Prima Cemerlang dengan
kepemilikan saham 99,99%.
e)
On March 4, 2014, IPC established
PT Internasional Prima Cemerlang with share
ownership of 99.99%.
f)
Pada tanggal 14 Agustus 2014, BAP
mendirikan BPB dengan kepemilikan saham
99,99%.
f)
On August 14, 2014, BAP established BPB with
share ownership of 99.99%.
g)
Pada tanggal 24 Juli 2014, BAP mendirikan
Anthrakas Pte Ltd di Singapura dengan
kepemilikan saham 100%.
g)
On July 24, 2014, BAP established Anthrakas
Pte Ltd in Singapore with share ownership of
100%.
h)
Pada tanggal 14 Agustus 2014, BAP
mendirikan PBP dengan kepemilikan saham
99,99%.
h)
On August 14, 2014, BAP established PBP with
share ownership of 99.99%.
i)
Pada tanggal 29 Desember 2014, BMI
mendirikan BAM dengan kepemilikan saham
97,5%.
i)
On December 29, 2014, BMI established BAM
with share ownership of 97.5%.
14
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Catatan: (lanjutan)
Notes: (continued)
j)
Pada tanggal 28 Januari
2015, BMI
mengakuisisi SBS dengan kepemilikan saham
95%.
j)
On Januari 28, 2015, BMI acquired SBS with
share ownership of 95%.
k)
Pada tanggal 19 Juni 2015, BAP melalui PBP
mengakuisisi 60% kepemilikan saham PIT.
Pada tanggal 3 November 2015, PBP
melakukan penambahan modal pada PIT,
sehingga meningkatkan kepemilikan PBP pada
PIT menjadi 90%. Pada tanggal 11 Februari
2016, PIT menerima tambahan setoran modal
saham
sebesar
Rp1,250
juta
dari
PT Palembang Trading dan Logistic (“Patralog”)
dimana komposisi Rp500 juta pada piutang ke
pemegang saham. Berdasarkan hal itu,
persentase kepemilikan PBP di PIT berkurang
menjadi 72%.
k)
On June 19, 2015, BAP through PBP acquired
60% of shares of PIT. November 3, 2015, PBP
paid additional capital on PIT shares, that
increased PBP ownership on PIT to become
90%. On February 11, 2016, PIT received
additional share capital amounting to Rp1.250
million from PT Palembang Trading dan
Logistic (“Patralog”) where composition of
Rp500 million on due from shareholder. Based
on it, percentage of ownership PBP in PIT is
reduced to 72%.
l)
Pada tanggal 30 Juli 2015, BEI mendirikan
BEST dengan kepemilikan saham 99,62%.
l)
On July 30, 2015, BEI established BEST with
share ownership of 99.62%.
The Company has an ownership interest in the
following joint venture entities and associates:
Perusahaan memiliki kepemilikan pada entitas
pengendalian bersama dan entitas asosiasi berikut
ini:
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
PT Bukit Pembangkit
Innovative (”BPI”)
Produsen energy listrik/
Independent power
producer
PT Bukit Asam
Transpacific
Railway (“BATR”)
Jasa angkutan batubara/
Coal transportation
services
Tanjung Enim,
Sumatera
Selatan/South
Sumatera
Jakarta
PT Huadian Bukit
Asam Power
(”HBAP”)
Produsen energi listrik/
Independent power
pr
dan ent it as anaknya/ and it s subsidiaries
Laporan keuangan konsolidasian interim
tanggal 30 Juni 2018 dan 31 Desember 2017
dan untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
beserta laporan atas reviu informasi keuangan interim/
Int erim consolidat ed financial st at ement s
as of June 30, 2018 and December 31, 2017
and for the six-mont h periods ended June 30, 2018 and 2017
wit h report on review of int erim financial informat ion
The original interim consolidated financial statements
included herein are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
TANGGAL 30 JUNI 2018 DAN 31 DESEMBER 2017
DAN UNTUK PERIODE ENAM BULAN YANG
BERAKHIR PADA TANGGAL 30 JUNI 2018 DAN 2017
BESERTA LAPORAN REVIU ATAS INFORMASI
KEUANGAN INTERIM
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
AS OF JUNE 30, 2018 AND DECEMBER 31, 2017
AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2018 AND 2017 WITH REPORT ON REVIEW
OF INTERIM FINANCIAL INFORMATION
Daftar Isi
Table of Contents
Halaman/
Pages
Surat Pernyataan Direksi
Board of Directors’ Statement
Laporan Reviu Atas Informasi Keuangan Interim
Report on Review of Interim Finacial Information
Laporan Posisi Keuangan Konsolidasian Interim ...........
1 - 3 ..Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian Interim ...............
4
Interim Consolidated Statement of Profit or Loss
………………and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim ........
6
Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim .......................
7
......... Interim Consolidated Statement of Cash Flows
Catatan Atas Laporan Keuangan
Notes to the Interim Consolidated
Konsolidasian Interim ............................................ .. 9 - 197 ………………………………Financial Statements
************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha, bersih
Aset keuangan
tersedia untuk dijual
Persediaan
Biaya dibayar di muka
dan uang muka
Pajak dibayar di muka
Aset lancar lainnya
ASSETS
4.486.629
3.521.063
3.555.406
5.343.708
2r,7,36
2g,8
372.760
948.490
408.665
1.156.012
2h,9
2u,18a
2r,10,34
75.354
97.679
182.365
70.084
208.041
375.829
CURRENT ASSETS
Cash and cash equivalents
Trade receivables,net
Available-for-sale
financial assets
Inventories
Prepayments and
advances
Prepaid taxes
Other current assets
9.684.340
11.117.745
TOTAL CURRENT ASSETS
2d,2r,5,36
2e,2r,6,36
TOTAL ASET LANCAR
ASET TIDAK LANCAR
Piutang lain-lain dari
pihak berelasi
Biaya dibayar di muka
dan uang muka
Investasi pada entitas asosiasi
Investasi pada entitas
ventura bersama
Properti pertambangan
Aset tetap
Tanaman perkebunan
Pajak dibayar di muka
Aset pajak tangguhan
Goodwill
Aset tidak lancar lainnya
2e,2r,31,34
45.772
45.970
2h,9
2f,11
196.577
173.429
198.223
173.262
1.576.144
1.256.512
6.145.212
226.316
185.634
713.761
102.077
231.657
1.325.166
1.266.706
6.199.299
233.102
351.464
834.562
102.077
139.906
NON-CURRENT ASSETS
Other receivables
from related parties
Prepayments and
advances
Investment in associates
Investment in joint
ventures
Mining properties
Fixed assets
Plantations
Prepaid tax
Deferred tax assets
Goodwill
Other non-current assets
TOTAL ASET TIDAK LANCAR
10.853.091
10.869.737
TOTAL NON-CURRENT ASSETS
TOTAL ASET
20.537.431
21.987.482
TOTAL ASSETS
2f,11
2i,2j,12
2k,13
2m,15
2u,18a
2u,18d
2l,14
2r,10,34
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Beban akrual
Liabilitas imbalan kerja
jangka pendek
Utang pajak
Bagian jangka pendek dari
liabilitas sewa pembiayaan
Pinjaman bank jangka pendek
Bagian jangka pendek dari
pinjaman bank jangka panjang
Provisi reklamasi lingkungan
dan penutupan tambang
Bagian jangka pendek dari
liabilitas imbalan pascakerja
Utang jangka pendek lainnya
LIABILITIES AND EQUITY
2p,2r,16,34
2r,17a,34
586.852
1.616.727
886.423
970.821
2r,2v,17b,34
2u,18b
412.486
288.923
731.162
830.150
2r,2t,21b,34
2q,2r,21a,34
203.720
12.964
141.874
208.206
2q,2r,21a,34
84.183
90.880
2w,19
204.004
191.068
2v,20
2r,17c,34
276.747
138.315
342.142
120.500
SHORT-TERM LIABILITIES
Trade payables
Accruals
Short-term employee
benefit liabilities
Taxes payable
Short-term portion of
finance lease liabilities
Short-term bank borrowings
Short-term portion of long term bank borrowings
Provision for environmental
reclamation and mine closure
Short-term portion of postemployment benefits obligation
Other short-term liabilities
3.824.921
4.513.226
TOTAL
SHORT-TERM LIABILITIES
TOTAL LIABILITAS
JANGKA PENDEK
LIABILITAS JANGKA PANJANG
Provisi reklamasi lingkungan
dan penutupan tambang
Liabilitas sewa pembiayaan
Liabilitas imbalan
pascakerja
Pinjaman bank
Liabilitas pajak tangguhan
2w,19
2r,2t,21b,34
41.488
403.340
57.379
496.612
2v,20
2q,2r,21a,34
2u,18d
2.536.609
39.840
61.983
3.037.018
35.931
47.331
LONG-TERM LIABILITIES
Provision for environmental
reclamation and mine closure
Financial lease liabilities
Post-employment
benefits obligation
Bank borrowings
Deferred tax liabilities
TOTAL LIABILITAS JANGKA PANJANG
3.083.260
3.674.271
TOTAL
LONG-TERM LIABILITIES
TOTAL LIABILITAS
6.908.181
8.187.497
TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
Tanggal 30 Juni 2018 dan 31 Desember 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
Catatan/
Notes
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF
FINANCIAL POSITION (continued)
As of June 30, 2018 and December 31, 2017
(Expressed in millions of rupiah,
unless otherwise stated)
30 Juni 2018
(Tidak diaudit)/
June 30, 2018
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
31 Desember 2017/
December 31, 2017
EKUITAS
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Modal saham
Modal dasar - 5 lembar
saham Seri A Dwiwarna dan
39.999.999.995 lembar
saham Seri B
Modal ditempatkan dan
disetor penuh - 5 lembar saham
Seri A Dwiwarna dan
11.520.659.245 lembar saham
Seri B dengan nilai nominal
Rp100 per lembar saham
Tambahan modal disetor
Saham treasuri
Cadangan perubahan nilai wajar
aset keuangan tersedia
untuk dijual
EQUITY
22.220
31.685
179.019
130.985
12.474.414
1.866.380
11.355.301
3.209.209
Equity attributable to owners
of the parent entity
Share capital
Authorised - 5 Series A
Dwiwarna shares and
39.999.999.995
Series B shares
Issued and fully paid - 5
Series A Dwiwarna
shares and
11,520,659,245 Series B
shares with par
value of Rp100 per share
Additional paid-in capital
Treasury shares
Reserve for changes in fair
value of available-for-sale
financial assets
Currency differences from
translation of subsidiary's
financial statements
Retained earnings
Appropriated
Unappropriated
13.422.948
13.608.095
Equity attributable to owners of
the parent entity
206.302
191.890
Non-controlling interests
TOTAL EKUITAS
13.629.250
13.799.985
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS
20.537.431
21.987.482
TOTAL LIABILITIES AND EQUITY
Selisih penjabaran
laporan keuangan entitas anak
Saldo laba
Dicadangkan
Belum dicadangkan
2aa,22
22,23
25
25
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Kepentingan non-pengendali
11c
1.152.066
30.486
(2.301.637)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
1.152.066
30.486
(2.301.637)
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
3
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT
OR LOSS AND OTHER COMPREHENSIVE INCOME
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
Pendapatan
2x,26
10.491.885
8.991.726
Beban pokok pendapatan
2x,27
(6.143.358)
(5.531.317)
Laba kotor
4.348.527
Beban umum dan administrasi
Beban penjualan dan pemasaran
Penghasilan (beban) lainnya, bersih
2x,27
2x,27
Laba usaha
Penghasilan keuangan
Beban keuangan
Bagian laba/rugi bersih dari
entitas ventura bersama
dan asosiasi
3.460.409
(604.649)
(447.208)
77.365
3.374.035
(513.888)
(460.633)
(258.669)
2.227.219
Revenue
Cost of revenue
Gross profit
General and administrative
expenses
Selling and marketing expenses
Other income (expense), net
Operating profit
2r,28
2s,2t,2w,28
137.494
(26.563)
84.972
(79.118)
11
105.738
42.395
Finance income
Finance costs
Share in net profit/loss
of joint ventures
and associates
3.590.704
2.275.468
Profit before final tax and
corporate income tax
Laba sebelum pajak final
dan pajak penghasilan
Beban pajak final
Laba sebelum pajak penghasilan
Manfaat (beban) pajak penghasilan
Kini
Tangguhan
Laba periode berjalan
(23.558)
3.567.146
(11.619)
2.263.849
(884.373)
23.354
2.706.127
(624.399)
38.088
1.677.538
Penghasilan komprehensif lain
Pos yang tidak akan direklasifikasi
ke laba rugi:
Pengukuran kembali imbalan
pasca kerja
Beban pajak penghasilan terkait
Pos yang akan direklasifikasi
ke laba rugi:
Selisih penjabaran laporan
keuangan entitas anak
Perubahan nilai wajar dari
aset keuangan tersedia
untuk dijual
Penghasilan (rugi) komprehensif lain
periode berjalan, setelah pajak
Final tax expense
Profit before income tax
Income tax benfit (expenses)
Current
Deferred
Profit for the period
Other comprehensive income
635.227
(158.807)
(660.208)
165.052
48.034
(57.598)
(9.465)
(10.988)
Items that will not be reclassified
to profit or loss:
Remeasurement of postemployment benefit
Related income tax expense
Items that will be reclassified
to profit or loss:
Currency differences from
translation of subsidiary’s
financial statements
Changes in fair value of
available-for-sale
financial assets
(563.742)
Other comprehensive income
(loss) for the period, net of tax
514.989
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM
(lanjutan)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF PROFIT
OR LOSS AND OTHER COMPREHENSIVE INCOME
(continued)
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembaliCatatan 39/
As restated Note 39
Total penghasilan komprehensif
periode berjalan
3.221.116
1.113.796
Laba yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
2.657.195
48.932
1.656.479
21.059
2.706.127
1.677.538
Catatan/
Notes
11c
Total comprehensive income
for the period
Profit attributable to:
Owners of parent
Non-controlling interests
Total penghasilan komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
3.172.184
48.932
1.092.737
21.059
Total comprehensive income
attributable to:
Owners of the parent
Non-controlling interests
Total penghasilan komprehensif
3.221.116
1.113.796
Total comprehensive income
252
157*
Earnings per share - basic
(full amount)
Laba per saham - dasar
(nilai penuh)
2ab,32
* Disajikan kembali untuk mencerminkan dampak atas
pemecahan nilai nominal saham (Catatan 1, 22, 23 dan 32).
* Restated to reflect the impact of the change in par value
per share (Notes 1, 22, 23 and 32).
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yang tidak terpisahkan dari laporan
keuangan konsolidasian interim ini secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated financial
statements taken as a whole.
5
The original interim consolidated financial statements included herein are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah, kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the six-month periods ended June 30, 2018 and 2017
(Expressed in millions of rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas lnduk/Equity Attributable to The Owner of Parent Entity
Saldo laba/Retained earnings
Catatan/
Notes
Saldo tanggal 1 Januari 2017
Tambahan
modal
disetor/
Additional
paid-in capital
Modal saham/
Share capital
Keuntungan
(kerugian)
yang belum
direalisasi
dari asset
keuangan
tersedia
untuk dijual/
Unrealised gain
(loss) from
available-forsale financial
assets
Saham
treasuri/
Treasury
shares
Selisih
penjabaran
laporan
keuangan
entitas anak/
Currency
differences
from translation
of subsidiary’s
financial
statements
Belum
dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Kepentingan
non pengendali/
Non-controlling
interests
Total/
Total
1.152.066
30.486
(2.301.637)
35.305
139.376
9.950.969
1.414.772
24
25
-
-
-
-
-
1.404.332
-
(601.856)
(1.404.332)
1.656.480
7
-
-
-
(10.989)
-
-
-
(10.989)
-
(10.989)
-
-
-
-
-
-
(57.598)
-
(57.598)
-
-
-
-
-
-
(495.156)
-
(495.156)
Saldo tanggal 30 Juni 2017 (Tidak diaudit)
Disajikan kembali - Catatan 39
1.152.066
30.486
(2.301.637)
24.316
81.778
11.355.301
569.908
10.912.218
142.161
11.054.379
Balance as of June 30, 2017 (Unaudited)
As restated - Note 39
Saldo tanggal 1 Januari 2018
1.152.066
30.486
(2.301.637)
31.685
130.985
11.355.301
3.209.209
13.608.095
191.890
13.799.985
Balance as of January 1, 2018
-
-
-
-
-
1.119.113
-
(3.357.331)
(1.119.113)
2.657.195
(3.357.331)
2.657.195
(34.520)
48.932
(3.391.851)
-
-
-
-
-
-
(9.465)
-
(9.465)
-
-
-
-
48.034
-
-
48.034
-
48.034
-
-
-
-
-
-
476.420
476.420
-
476.420
Cash dividends
GeneraI reserve
Profit for the period
Other comprehensive income:
Available for sale financial assets
Currency differences from
translation of subsidiary’s
financial statements
Re-measurement of employee
benefit liabilities, net of tax
1.152.066
30.486
22.220
179.019
12.474.414
1.866.380
13.422.948
206.302
13.629.250
Balance as of June 30, 2018 (Unaudited)
As restated - Note 39
Dividen kas
Cadangan umum
Laba periode berjalan
Penghasilan komprehensif lain:
Aset keuangan tersedia untuk dijual
Selisih penjabaran
laporan keuangan
entitas anak
Pengukuran kembali
liabilitas imbalan kerja, setelah pajak
Dividen kas
Cadangan umum
Laba periode berjalan
Penghasilan komprehensif lain:
Aset keuangan tersedia untuk dijual
Selisih penjabaran
laporan keuangan
entitas anak
Pengukuran kembali
liabilitas imbalan kerja, setelah pajak
Saldo tanggal 30 Juni 2018 (Tidak diaudit)
Disajikan kembali - Catatan 39
20
24
25
7
20
(2.301.637)
(57.598 )
(9.465 )
(495.156)
10.421.337
Total ekuitas/
Total equity
(601.856)
1.656.480
131.068
(9.966)
21.059
10.552.405
(611.822)
1.677.539
2.706.127
Balance as of January 1, 2017
Cash dividends
GeneraI reserve
Profit for the period
Other comprehensive income:
Available for sale financial assets
Currency differences from
translation of subsidiary’s
financial statements
Re-measurement of employee
benefit liabilities, net of tax
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements taken as a whole.
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan onsolidasian interim kini secara
keseluruhan.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
IINTERIM CONSOLIDATED STATEMENT
OF CASH FLOWS
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Pembayaran kepada pemasok dan
karyawan
Pembayaran royalti
Pembayaran pajak
Penerimaan bunga
Pembayaran bunga
Arus kas bersih yang diperoleh
dari aktivitas operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Pembelian aset tetap
Pengeluaran untuk tanaman perkebunan
Pengeluaran untuk properti
pertambangan dan biaya
pengembangan tangguhan
Penerimaan dari pelepasan aset
keuangan tersedia untuk dijual
Penambahan investasi pada entitas
ventura bersama
Penempatan jaminan pelaksanaan
Arus kas bersih yang digunakan
untuk aktivitas pendanaan
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
12.314.531
8.039.709
(5.940.598)
(558.137)
(1.175.955)
113.936
(24.465)
(6.011.469)
(564.388)
(347.857)
73.353
(70.838)
4.729.312
1.118.510
13
15
(177.837)
(2.872)
12
(13.661)
7
35.000
11
(31.932)
(167)
Arus kas bersih yang digunakan
dari aktivitas investasi
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran dividen kepada
pemegang saham induk
Pembayaran dividen kepada
pemegang saham non-pengendali
entitas anak
Penerimaan pinjaman bank
Pembayaran pinjaman bank
Pembayaran sewa
pembiayaan
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
(191.469)
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash receipts from customers
Cash paid to suppliers and
employees
Payments of royalties
Payments for taxes
Interest received
Interest paid
Net cash received from
operating activities
CASH FLOWS FROM
INVESTING ACTIVITIES
(288.093)
Purchases of fixed assets
(2)
Disbursement for plantation
Disbursement for mining
properties and
(12.901)
development expenditure
Proceeds from disposal of
126.852 available-for-sale financial assets
Additional investment in
joint venture
(40.033)
Placement of performance
(214.177)
Net cash used in
investing activities
24
(3.357.331)
(601.856)
21a
21a
(34.521)
17.285
(212.324)
(9.966)
(1.209.161)
CASH FLOWS FROM
FINANCING ACTIVITIES
Payment of dividends
to owners of the parents
Payments of dividens to
non-controlling shareholders
of subsidiaries
Proceeds from bank borrowings
Repayments of bank borrowings
21b
(85.348)
(50.435)
Payment of finance lease
(3.672.239)
(1.871.418)
Net cash used in
financing activities
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM
(lanjutan)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
IINTERIM CONSOLIDATED STATEMENT
OF CASH FLOWS (continued)
For the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
Untuk periode enam bulan yang berakhir
pada tanggal 30 Juni /For the six-month
periods ended June 30,
Catatan/
Notes
2018
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
KENAIKAN (PENURUNAN)
BERSIH KAS DAN SETARA KAS
865.604
LABA SELISIH
KURS TERHADAP
KAS DAN SETARA KAS
65.619
2017
(Tidak diaudit)/
(Unaudited)
Disajikan kembali Catatan 39/
As restated Note 39
(967.085)
NET INCREASE (DECREASE)
IN CASH AND CASH
EQUIVALENTS
1.269
EXCHANGE RATE GAIN
ON CASH AND CASH
EQUIVALENTS
KAS DAN SETARA KAS
AWAL PERIODE
5
3.555.406
3.674.686
CASH AND CASH
EQUIVALENTS AT THE
BEGINNING OF THE PERIOD
KAS DAN SETARA KAS
AKHIR PERIODE
5
4.486.629
2.708.870
CASH AND CASH EQUIVALENTS
AT THE END OF THE PERIOD
Informasi tambahan atas transaksi yang tidak mempengaruhi
arus kas diungkapkan dalam Catatan 37.
Supplementary information on non-cash transaction is
disclosed in Note 37.
8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM
1.
GENERAL
PT Bukit Asam Tbk (“Perusahaan” atau “PTBA”)
didirikan pada tanggal 2 Maret 1981, berdasarkan
Peraturan Pemerintah No. 42 tahun 1980 dengan
Akta Notaris Mohamad Ali No. 1, yang telah diubah
dengan Akta Notaris No. 5 tanggal 6 Maret 1984 dan
No. 51 tanggal 29 Mei 1985 dari notaris yang sama.
Akta pendirian dan perubahan tersebut disahkan
oleh Menteri Kehakiman dalam Surat Keputusan
No. C2-7553-HT.01.04.TH.85 tanggal 28 Nopember
1985 serta diumumkan dalam Berita Negara No. 33,
Tambahan No. 550, tanggal 25 April 1986. Pada
tahun 2008, Anggaran Dasar Perusahaan telah
disesuaikan terhadap Undang-Undang No. 40 tahun
2007 tentang Perseroan Terbatas (“PT”) dan nama
Perusahaan dapat disingkat menjadi PT Bukit Asam
(Persero) Tbk. Perubahan tersebut diterima oleh
Menteri Hukum dan Hak Asasi Manusia melalui
Surat Ketetapan No. AHU-50395.AH.01.02 tahun
2008 tanggal 12 Agustus 2008 serta diumumkan
dalam Berita Negara No. 76, Tambahan No. 18255
tanggal 19 September 2008.
PT Bukit Asam Tbk (the “Company” or “PTBA”) was
established on March 2, 1981 under Government
Regulation No. 42 of 1980, based on Notarial Deed
No. 1 of Mohamad Ali, as amended by Notarial
Deeds No. 5 dated March 6, 1984 and No. 51 dated
May 29, 1985 of the same notary. The deed of
establishment and its amendments were approved
by the Minister of Justice in Decree No. C2-7553HT.01.04.TH.85 dated November 28, 1985 and was
published in Supplement No. 550 of the State
Gazette No. 33 dated April 25, 1986. In 2008, the
Company’s Articles of Association were amended to
comply with Law No. 40, 2007 on Limited Liability
Companies (“PT”) and to grant the approval of the
Company’s abbreviated name as PT Bukit Asam
(Persero) Tbk. The amendment was approved by
the Minister of Law and Human Rights in his Decree
No. AHU-50395.AH.01.02 of 2008 dated August 12,
2008 and was published in Supplement No. 18255
of State Gazette No. 76 dated September 19, 2008.
Perubahan terakhir Anggaran Dasar Perusahaan
terkait dengan, diantaranya, pengaturan tentang
saham, pemindahan hak atas saham, direksi dan
dewan komisaris, tugas, wewenang dan kewajiban
direksi dan dewan komisaris, dan rapat umum
pemegang saham. Perubahan tersebut diterima
oleh Menteri Hukum dan Hak Asasi Manusia melalui
Surat Ketetapan No. AHU-AH.01.03.-0214667
tahun 2008 tanggal 8 Juni 2018.
The latest amendment of the Company’s Articles of
Association
related
to,
including,
shares
arrangements, transfer of right of shares, boards of
director and commissioners, roles, resposibilities
and duties of boards of director and commissioners,
and general meeting of shareholders. The
amendment is received by Ministry of Law and
Human Rights through Decree No. AHU-AH.01.03.0214667, 2008 dated June 08, 2018.
Berdasarkan Rapat Umum Pemegang Saham Luar
Biasa (RUPSLB) yang diselenggarakan pada
tanggal
29
November
2017,
perusahaan
pertambangan yang dimiliki oleh negara melakukan
holding
industri
pertambangan
dengan
PT Indonesia Asahan Aluminium (Persero) sebagai
pemegang holding. Anggota holding industri
pertambangan adalah PT Timah (Persero) Tbk,
PT Aneka Tambang (Persero) Tbk dan Perusahaan.
Based on the Extraordinary General Meeting of
Shareholders (EGMS) held on November 29, 2017,
state-owned mining companies holds a mining
industry holding with PT Indonesia Asahan
Aluminium (Persero) as the holder of the
companies. The holding members of the mining
industry
are
PT
Timah
(Persero)
Tbk,
PT Aneka Tambang (Persero) Tbk and the
Company.
Dengan adanya holding tersebut, saham
pemerintah di Perusahaan sebesar 65,02% beralih
ke PT Indonesia Aluminium Asahan (Persero)
namun saham Dwiwarna tetap dimiliki oleh
pemerintah.
By
the holding, the government's share in
the Company for 65.02% switch to PT Indonesia
Aluminium Asahan (Persero) but the “Dwiwarna”
stock is still owned by the government.
9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Sesuai dengan Peraturan Pemerintah No. 72 Tahun
2016 tentang Tata Cara Penyertaan dan
Penatausahaan Modal Negara pada Badan Usaha
Milik Negara (BUMN), meski berubah statusnya,
ketiga anggota holding tetap diperlakukan sama
dengan BUMN untuk hal-hal yang sifatnya strategis.
Negara memiliki kontrol terhadap ketiga perusahaan
anggota holding, baik secara langsung melalui
saham Seri A Dwiwarna, maupun tidak langsung
melalui PT Indonesia Asahan Aluminium (Persero).
In accordance with Government Regulation No. 72
of 2016 on State Capital Administration and
Administration
Procedures
at
State-Owned
Enterprises (BUMN), although changed its status,
the three holding members remain treated the same
as state-owned enterprises for strategic matters.
The state has control over the three holding member
companies either directly through the Series A
“Dwiwarna” shares or indirectly through the
PT Indonesia Asahan Aluminium (Persero).
Perubahan tersebut disahkan oleh Menteri Badan
Usaha Milik Negara melalui akta inbreng tanggal
28 November 2017 sehingga PT Bukit Asam
nama
menjadi
(Persero)
Tbk
berubah
PT Bukit Asam Tbk.
The amendment was approved by the Minister of
State-Owned Enterprises through the deed of inbred
dated November 28, 2017 so that PT Bukit Asam
(Persero)
Tbk
changed
its
name
to
PT Bukit Asam Tbk.
Perusahaan dan entitas anaknya (bersama-sama
disebut “Kelompok Usaha”) bergerak dalam bidang
industri tambang batubara, meliputi kegiatan
penyelidikan
umum,
eksplorasi,
eksploitasi,
pengolahan, pemurnian, pengangkutan dan
perdagangan, pengelolaan fasilitas dermaga
khusus batubara baik untuk keperluan sendiri
maupun pihak lain, pengoperasian pembangkit
listrik tenaga uap baik untuk keperluan sendiri
ataupun pihak lain dan memberikan jasa-jasa
konsultasi dan rekayasa dalam bidang yang ada
hubungannya dengan industri pertambangan
batubara beserta hasil olahannya, bidang
pengembangan perkebunan, dan bidang pelayanan
kesehatan.
The scope of activities of the Company and its
subsidiaries (together, the “Group”) comprises coal
mining activities, including general surveying,
exploration, exploitation, processing, refining,
transportation and trading, management of special
coal port facilities for internal and external needs,
operation of steam power plants for internal and
external needs and providing consulting services
related to the coal mining industry as well as its
derivative products, plantation development
activities and healthcare activities.
Pada tahun 1993, Perusahaan ditunjuk oleh
Pemerintah Indonesia untuk mengembangkan
Satuan Kerja Pengusahaan Briket.
In 1993, the Company was appointed by the
Indonesian Government to develop a Coal Briquette
Operating Unit.
Perusahaan didirikan dan berdomisili di Indonesia,
dengan kantor yang terdaftar di Jl. Parigi No.1,
Tanjung Enim, Sumatera Selatan.
The Company is incorporated and domiciled in
Indonesia. The address of its registered office is Jl.
Parigi No.1, Tanjung Enim, South Sumatra.
Pada tanggal 31 Oktober 2002, Perusahaan
mengajukan pernyataan pendaftaran dalam rangka
penawaran umum saham perdana. Berdasarkan
Prospektus yang diterbitkan oleh Perusahaan
tanggal 11 Desember 2002, jumlah saham yang
ditawarkan adalah sejumlah 346.500.000 saham
yang terdiri dari 315.000.000 saham divestasi milik
negara Republik Indonesia dan 31.500.000 saham
baru dengan nilai nominal Rp500 (nilai penuh) per
saham dan harga penawaran Rp575 (nilai penuh)
per saham.
On October 31, 2002, the Company initiated an
initial public offering. Based on the Prospectus
issued by the Company on December 11, 2002, the
number of shares offered to the public was
346,500,000 shares which consisted of 315,000,000
divestment shares owned previously by the
Government of Indonesia and 31,500,000 new
shares with a par value of Rp500 (full amount) per
share and an offering price of Rp575 (full amount)
per share.
10
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Dalam rangka penawaran saham perdana ini,
Perusahaan menerbitkan 173.250.000 waran Seri I
yang diberikan kepada pemegang saham (kecuali
kepada Negara Republik Indonesia) yang namanya
tercatat dalam Daftar Pemegang Saham Perseroan
pada tanggal 23 Juni 2003 dengan alokasi 1 lembar
waran untuk setiap dua lembar saham yang dimiliki.
In relation to the initial public offering, the Company
issued 173,250,000 Series I warrants to the
shareholders (except the Republic of Indonesia)
listed on the shareholders’ register on June 23, 2003
with an allocation of one warrant for every two
shares owned.
Harga pelaksanaan waran adalah Rp675 (nilai
penuh) yang mulai berlaku sejak tanggal 30 Juni
2003 sampai dengan 22 Desember 2005.
Berdasarkan surat dari Ketua Badan Pengawas
Pasar
Modal
dan
Lembaga
Keuangan
(“BAPEPAM-LK”), pernyataan pendaftaran tersebut
dinyatakan efektif sejak 3 Desember 2002. Seluruh
saham Perusahaan telah dicatatkan di Bursa Efek
Indonesia pada tanggal 23 Desember 2002. Pada
tanggal 31 Desember 2005, seluruh waran telah
dikonversi.
The exercise price of the warrant was Rp675 (full
amount) exercisable from June 30, 2003 until
December 22, 2005. Based on a letter from the
Head of the Capital Market and Financial Institutions
Supervisory
Board
(“BAPEPAM-LK”),
the
registration became effective on December 3, 2002.
All of the Company’s shares were listed on the
Indonesian Stock Exchange on December 23, 2002.
As of December 31, 2005, these warrants were fully
exercised.
Dewan Komisaris, Direksi, Sekretaris Perusahaan
dan Senior Manajer Satuan Pengawasan Internal
merupakan personil manajemen kunci Perusahaan.
The Board of Commissioners, the Board of
Directors, the Company’s Corporate Secretary and
Senior Manager of Internal Control Department are
the key management personnel of the Company.
Pada tanggal 30 Juni 2018, susunan Dewan
Komisaris dan Direksi Perusahaan adalah sebagai
berikut:
On June 30, 2018, the composition of the
Company’s Boards of Commisioners and Directors,
is as follows:
Komisaris Utama dan
Komisaris Independen
Komisaris
Komisaris Independen
Agus Suhartono
Robert Heri
Purnomo Sinar Hadi
Muhammad Said Didu
Heru Setyobudi Suprayogo
Johan O. Silalahi
Direktur Utama
Direktur Keuangan
Direktur Operasi dan Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur SDM dan Umum
Arviyan Arifin
Mega Satria
Suryo Eko Hadianto
Fuad Iskandar Zulkarnain F.
Adib Ubaidillah
Joko Pramono
11
President Commissioner and
Independent Commissioner
Commissioners
Independent Commissioner
President Director
Finance Director
Operation and Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
As of December 31, 2017, the composition of the
Company’s Boards of Commissioners and Directors
was as follows:
Pada tanggal 31 Desember 2017, susunan Dewan
Komisaris dan Dewan Direksi Perusahaan adalah
sebagai berikut:
Komisaris Utama dan
Komisaris Independen
Komisaris
GENERAL (continued)
Komisaris Independen
Agus Suhartono
Robert Heri
Purnomo Sinar Hadi
Muhammad Said Didu
Heru Setyobudi Suprayogo
Johan O. Silalahi
Direktur Utama
Direktur Keuangan
Direktur Operasi dan Produksi
Direktur Pengembangan Usaha
Direktur Niaga
Direktur SDM dan Umum
Arviyan Arifin
Orias Petrus Moedak
Suryo Eko Hadianto
Fuad Iskandar Zulkarnain F.
Adib Ubaidillah
Joko Pramono
Independent Commissioner
President Director
Finance Director
Operation and Production Director
Business Development Director
Commerce Director
General Affairs and HR Director
The composition of the Company’s Audit Committee
as of June 30, 2018 and December 31, 2017 are as
follows:
Susunan Komite Audit Perusahaan pada tanggal
30 Juni 2018 dan 31 Desember 2017 adalah
sebagai berikut:
Ketua
Anggota
President Commissioner and
Independent Commissioner
Commissioners
Johan O.Silalahi
Ai Supardini
Barlian Dwinagara
Chairman
Members
Pada tanggal 30 Juni 2018, Perusahaan mempunyai
karyawan tetap sejumlah 2.225 orang (31 Desember
2017: 2.356) - tidak diaudit.
As of June 30, 2018, the Company had a total of
2.225 permanent employees (December 31, 2017:
2.356) - unaudited.
Perusahaan memiliki kepemilikan langsung dan
kepemilikan tidak langsung pada entitas anak
berikut ini:
The Company has direct and indirect ownership of
the following subsidiaries:
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan
langsung/
Directly-owned
subsidiaries
PT Batubara Bukit
Kendi (“BBK”)a)
Penambangan batubara/
Coal mining
Tanjung Enim,
Sumatera
Selatan/ South
Sumatra
1997
98,00
12
98,00
98,00
98,00
2,00
2,00
203
287
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
Kegiatan usaha/
Business
activity
1.
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
GENERAL (continued)
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan
langsung (lanjutan)/
Directly-owned
subsidiaries
(continued)
PT Bukit Asam
Prima (“BAP”)
Perdagangan batubara/
Coal trading
Jakarta
2007
99,99
99,99
99,99
99,99
0,01
0,01
237.055
344.599
PT Internasional
Prima Coal
(“IPC”)
Penambangan batubara/
Coal mining
2010
51,00
51,00
51,00
51,00
49,00
49,00
755.542
698.962
PT Bukit Asam
Metana Ombilin
(“BAMO”)
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Penambangan gas
metana batubara/
Coal methane gas
mining
Palaran,
Kalimantan
Timur/East
Kalimantan
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
31
34
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
18
73
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
9
51
Pertambangan dan
perdagangan/
Coal mining and
trading
Melakukan investasi
pada perusahaan lain/
Investment in
other companies
Melakukan investasi
pada perusahaan lain/
Investment in
other companies
Tanjung Enim,
Sumatera
Selatan/South
Sumatra
Jakarta
Belum
beroperasi/
Not operating
99,99
99,99
99,99
99,99
0,01
0,01
7
313
2014
99,99
99,99
99,99
99,99
0,01
0,01
2.488.248
2.397.883
Jakarta
2015
99,99
99,99
99,99
99,99
0,01
0,01
165.860
163.184
PT Bumi Sawindo
Permai (”BSP”) d)
Perkebunan kelapa,
sawit, dan hasil
olahan kelapa sawit/
Palm plantation and
processed palm
Tanjung Agung,
Sumatera
Selatan/
South
Sumatera
2007
-
-
99,99
99,99
0,01
0,01
258.529
260.850
PT Internasional
Prima Cemerlange)
Perdagangan batubara/
Coal trading
Jakarta
-
-
99,99
99,99
0,01
0,01
14.086
1.948
PT Bukit Energi
Servis
Terpadu (“BEST”) l)
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
Trading, service,
workshop, construction,
industry, and
transportation
Jasa pelabuhan/
Port service
Rumah Sakit, klinik,
poliklinik, poliklinik
spesialis dan
balai pengobatan/
Hospital, clinic,
polyclinic, specialist
polyclinic, and
medical services
Jasa penambangan,
dan sewa/mining service
and rental
Jakarta
Belum
beroperasi/
Not operating
2015
-
-
99,62
99,62
0,38
0,38
101.656
98.129
Jakarta
2014
-
-
99,99
99,99
0,01
0,01
51.641
33.311
Tanjung Enim,
Sumatera
Selatan/South
Sumatera
2014
-
-
97,50
97,50
97,50
97,50
25.486
22.468
Tanjung Enim,
Sumatera
Selatan/
South
Sumatera
2014
-
-
95,00
95,00
5,00
5,00
1.159.221
1.047.579
PT Bukit Asam
Metana Enim
(“BAME”)
PT Bukit Energi Metana
(“BEM”)
[PT Bukit Asam
Metana Peranap
(“BAMP”)]
PT Bukit Asam
Banko
(“BAB”)
PT Bukit Multi
Investama (“BMI”)b)
PT Bukit Energi
Investama (“BEI”) c)
Entitas anak melalui
kepemilikan tak
langsung/Indirectlyowned subsidiaries
PT Pelabuhan Bukit
Prima (”PBP”) h)
PT Bukit Asam
Medika (”BAM”) i)
PT Satria Bahana
Saran (”SBS”) j)
13
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
Kegiatan usaha/
Business
activity
1.
Tempat
kedudukan/
Location
Tahun
beroperasi
secara
komersial/
Commencement
of
commercial
operations
GENERAL (continued)
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
Kelompok
Usaha/
Proportion of
ordinary
shares held by
the Group
Proporsi saham
biasa yang dimiliki
secara langsung
oleh induk Perusahaan/
Proportion of
ordinary
shares held by
parent
Proporsi saham
biasa yang
dimiliki secara
langsung oleh
kepentingan
nonpengendali/
Proportion of
ordinary
shares held by
non-controlling
interest
Total aset
(sebelum eliminasi
konsolidasi)/
Total assets
(before consolidation
elimination)
Juni/June 30 Des/Dec 31, Juni/June 30, Des/Dec 31, Juni/June 30, Des/Dec 31,
2018
2017
2018
2017
2018
2017
Juni/June 30,
%
%
%
%
%
%
2018
Des/Dec 31,
2017
Entitas anak melalui
kepemilikan tak
langsung (lanjutan)/
Indirectly-owned
subsidiaries
(continued)
PT Penajam
Internasional
Terminal (”PIT”) k)
PT Bukit Energi
Service
Terpadu (“BEST”) l)
Jasa kepelabuhan/
Port services
Perdagangan,
jasa, perbengkelan,
pembangunan,
perindustrian, dan
pengangkutan/
Trading, service,
workshop, construction,
industry, and
transportation
Bekasi, Jawa
Barat/West
Java
Jakarta
2015
-
-
72,00
72,00
28,00
28,00
6.748
3.840
2015
-
-
99,62
99,62
0,38
0,38
101.656
98.129
Catatan:
Notes:
a)
Operasi penambangan dihentikan sementara.
a)
Mining operation is temporarily suspended.
b)
Pada tanggal 14 Oktober 2014, Perusahaan
mendirikan BMI dengan kepemilikan saham
99,99%.
b)
On October 14, 2014, the Company established
BMI with share ownership of 99.99%.
c)
Pada tanggal 15 April 2015, Perusahaan
mendirikan BEI dengan kepemilikan saham
99,99%.
c)
On April 15, 2015, the Company established
BEI with share ownership of 99.99%.
d)
Pada tanggal 17 Oktober 2014, BMI
mengakuisisi BSP dengan kepemilikan saham
99,99%.
d)
On October 17, 2014, BMI acquired BSP with
share ownership of 99.99%.
e)
Pada tanggal 4 Maret 2014, IPC mendirikan
PT Internasional Prima Cemerlang dengan
kepemilikan saham 99,99%.
e)
On March 4, 2014, IPC established
PT Internasional Prima Cemerlang with share
ownership of 99.99%.
f)
Pada tanggal 14 Agustus 2014, BAP
mendirikan BPB dengan kepemilikan saham
99,99%.
f)
On August 14, 2014, BAP established BPB with
share ownership of 99.99%.
g)
Pada tanggal 24 Juli 2014, BAP mendirikan
Anthrakas Pte Ltd di Singapura dengan
kepemilikan saham 100%.
g)
On July 24, 2014, BAP established Anthrakas
Pte Ltd in Singapore with share ownership of
100%.
h)
Pada tanggal 14 Agustus 2014, BAP
mendirikan PBP dengan kepemilikan saham
99,99%.
h)
On August 14, 2014, BAP established PBP with
share ownership of 99.99%.
i)
Pada tanggal 29 Desember 2014, BMI
mendirikan BAM dengan kepemilikan saham
97,5%.
i)
On December 29, 2014, BMI established BAM
with share ownership of 97.5%.
14
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT BUKIT ASAM Tbk
DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN INTERIM
Tanggal 30 Juni 2018 dan 31 Desember 2017 dan
untuk periode enam bulan yang berakhir pada
tanggal 30 Juni 2018 dan 2017
(Disajikan dalam jutaan rupiah,
kecuali dinyatakan lain)
1.
PT BUKIT ASAM Tbk
AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
As of June 30, 2018 and December 31, 2017
and for the six-month periods ended
June 30, 2018 and 2017
(Expressed in millions of rupiah,
unless otherwise stated)
UMUM (lanjutan)
1.
GENERAL (continued)
Catatan: (lanjutan)
Notes: (continued)
j)
Pada tanggal 28 Januari
2015, BMI
mengakuisisi SBS dengan kepemilikan saham
95%.
j)
On Januari 28, 2015, BMI acquired SBS with
share ownership of 95%.
k)
Pada tanggal 19 Juni 2015, BAP melalui PBP
mengakuisisi 60% kepemilikan saham PIT.
Pada tanggal 3 November 2015, PBP
melakukan penambahan modal pada PIT,
sehingga meningkatkan kepemilikan PBP pada
PIT menjadi 90%. Pada tanggal 11 Februari
2016, PIT menerima tambahan setoran modal
saham
sebesar
Rp1,250
juta
dari
PT Palembang Trading dan Logistic (“Patralog”)
dimana komposisi Rp500 juta pada piutang ke
pemegang saham. Berdasarkan hal itu,
persentase kepemilikan PBP di PIT berkurang
menjadi 72%.
k)
On June 19, 2015, BAP through PBP acquired
60% of shares of PIT. November 3, 2015, PBP
paid additional capital on PIT shares, that
increased PBP ownership on PIT to become
90%. On February 11, 2016, PIT received
additional share capital amounting to Rp1.250
million from PT Palembang Trading dan
Logistic (“Patralog”) where composition of
Rp500 million on due from shareholder. Based
on it, percentage of ownership PBP in PIT is
reduced to 72%.
l)
Pada tanggal 30 Juli 2015, BEI mendirikan
BEST dengan kepemilikan saham 99,62%.
l)
On July 30, 2015, BEI established BEST with
share ownership of 99.62%.
The Company has an ownership interest in the
following joint venture entities and associates:
Perusahaan memiliki kepemilikan pada entitas
pengendalian bersama dan entitas asosiasi berikut
ini:
Kegiatan usaha/
Business
activity
Tempat
kedudukan/
Location
PT Bukit Pembangkit
Innovative (”BPI”)
Produsen energy listrik/
Independent power
producer
PT Bukit Asam
Transpacific
Railway (“BATR”)
Jasa angkutan batubara/
Coal transportation
services
Tanjung Enim,
Sumatera
Selatan/South
Sumatera
Jakarta
PT Huadian Bukit
Asam Power
(”HBAP”)
Produsen energi listrik/
Independent power
pr