Documente Academic
Documente Profesional
Documente Cultură
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013, 2012, AND 2011
(Expressed in millions of Rupiah, except for
par value and share data)
31 Desember/
December
2013
31 Desember/
December
2012*
31 Desember/
December
2011*
1 Januari/
January
2011*
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
- pihak ketiga
Piutang lain-lain bagian lancar
- pihak ketiga
Persediaan
Pajak dibayar dimuka
- bagian lancar
Aset keuangan lainnya
Aset lainnya
- bagian lancar
Aset yang dimiliki untuk
dijual
CURRENT ASSETS
Cash and cash
equivalents
Trade receivables
third parties Other receivables current portion
third parties Inventories
Prepaid taxes
current portion Other financial assets
Other assets
current portion -
613,698
670,411
659,584
841,121
1,055,178
470,560
505,326
865,844
8
9
21,673
2,461,256
27,617
1,617,389
30,854
2,447,376
28,637
1,802,707
10a
6
820,600
1,404
1,061,151
11,948
888,637
8,461
470,562
4,788
11
121,700
99,901
44,466
48,628
5,095,509
3,958,977
4,584,704
4,062,287
265,155
Assets classified as
held for sale
5,360,664
3,958,977
4,584,704
4,062,287
12
8
34c
18,877
71,647
4,418
47,749
504
47,596
2,729
47,275
13
14
15
16
131,975
1,888,603
71,676
167,386
100,298
1,722,798
71,676
123,489
127,440
1,515,559
30,079
142,646
134,184
1,361,918
30,079
129,295
10a
10d
32,559
118,908
46,833
50,134
50,758
11
20,999
54,082
71,145
62,583
NON-CURRENT
ASSETS
Other receivables
non-current portion
third parties related parties Investment in
associates
Fixed assets
Investment properties
Mining properties
Prepaid taxes
non current portion Deferred tax assets
Other assets
non-current portion -
2,522,630
2,171,343
1,985,103
1,818,821
Total non
current assets
JUMLAH ASET
7,883,294
6,130,320
6,569,807
5,881,108
TOTAL ASSETS
* As reclassified (Note 4)
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013, 2012, AND 2011
(Expressed in millions of Rupiah, except for
par value and share data)
31 Desember/
December
2013
31 Desember/
December
2012*
31 Desember/
December
2011*
1 Januari/
January
2011*
LIABILITAS DAN
EKUITAS
LIABILITAS JANGKA
PENDEK
Utang usaha
- Pihak ketiga
- Pihak berelasi
Utang bank jangka pendek
Utang dividen
Utang pajak
Utang royalti
Beban akrual
Provisi biaya rehabilitasi
lingkungan - bagian
jangka pendek
Liabilitas jangka pendek
lainnya
LIABILITIES AND
EQUITY
18
18
17
32
10b
19
20
404,453
1,080
1,354,762
1,032
157,742
3,185
417,908
334,975
2,140
263,605
992
24,468
17,002
299,901
300,341
2,017
643,675
968
69,304
19,778
342,079
216,168
4,566
431,748
939
95,613
14,060
430,677
21
38,003
35,067
35,067
68,867
CURRENT
LIABILITIES
Trade payables
Third parties Related parties Short-term bank loans
Dividends payable
Taxes payable
Royalties payable
Accrued expenses
Provision for
environmental
rehabilitation cost current portion
17,011
10,969
8,747
6,844
2,395,176
989,119
1,421,976
1,269,482
12
44,414
Liabilities directly
associated with
assets held for sale
2,439,590
989,119
1,421,976
1,269,482
Total current
liabilities
LIABILITAS JANGKA
PANJANG
Provisi biaya rehabilitasi
lingkungan - bagian
jangka panjang
Liabilitas pajak tangguhan
Kewajiban imbalan
pascakerja
21
10d
226,106
396
277,570
1,069
255,906
3,361
131,058
2,548
33
325,092
304,362
290,769
274,945
NON-CURRENT
LIABILITIES
Provision for
environmental
rehabilitation cost non-current portion
Deferred tax liabilities
Post-employment
benefits obligation
551,594
583,001
550,036
408,551
Total non-current
liabilities
* As reclassified (Note 4)
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
AS AT 31 DECEMBER 2013, 2012, AND 2011
(Expressed in millions of Rupiah, except for
par value and share data)
31 Desember/
December
2013
31 Desember/
December
2012*
31 Desember/
December
2011*
1 Januari/
January
2011*
EKUITAS
EQUITY
251,651
120,792
251,651
120,792
251,651
120,792
3,956,226
515,076
3,740,439
431,574
3,318,952
896,780
48,253
13,395
9,285
4,891,998
4,557,851
4,597,460
112
349
335
309
Non-controlling
interest
Jumlah ekuitas
4,892,110
4,558,200
4,597,795
4,203,075
Total equity
JUMLAH LIABILITAS
DAN EKUITAS
7,883,294
6,130,320
6,569,807
5,881,108
TOTAL LIABILITIES
AND EQUITY
Kepentingan non
pengendali
22
* As reclassified (Note 4)
31 Desember/
December
2013
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE YEARS ENDED
31 DECEMBER 2013, 2012, AND 2011
(Expressed in millions of Rupiah, except for basic
earnings per share)
31 Desember/ 31 Desember/
December
December
2012*
2011*
Continuing operations
Pendapatan usaha
25
5,852,453
7,363,168
8,130,051
26
(4,408,732)
(6,087,834)
(6,246,624)
1,443,721
1,275,334
1,883,427
Laba bruto
Beban umum dan administrasi
Beban penjualan
Beban keuangan
Bagian atas rugi neto
entitas asosiasi
Pendapatan bunga
Keuntungan/(kerugian) lain-lain, neto
27
28
29
(570,272)
(44,397)
(34,832)
(566,701)
(57,741)
(29,935)
(563,792)
(60,070)
(25,012)
13
(3,604)
15,633
(4,747)
(16,670)
15,856
(12,285)
(7,266)
34,671
(74,544)
801,502
607,858
1,187,414
(257,101)
(204,740)
30
10c
544,401
12
403,118
(29,299)
28,471
515,102
431,589
(350,056)
837,358
Discontinued operations
(Loss)/profit for the year
59,448 from discontinued operations
896,806
Laba komprehensif
lainnya
34,171
424
Cost of revenue
Gross profit
General and administration
expenses
Selling expenses
Finance costs
Share in net loss of
associates
Interest income
Other gains/(losses), net
Revenue
549,697
22
4,632
(522)
435,699
509
Exchange difference
due to financial
statements translation
Total comprehensive
income for the year
Profit for the year
attributable to:
Owners of the parent
Non-controlling interest
515,076
26
431,575
14
896,780
26
515,102
431,589
896,806
549,671
26
435,685
14
897,100
26
549,697
435,699
897,126
102
86
178
31
578,967
(29,270)
407,256
28,443
549,697
435,699
897,126
* As reclassified (Note 4)
The accompanying notes to these consolidated financial statements form
an integral part of these consolidated financial statements
Catatan/
Notes
Modal
saham/
Share
capital
251,651
120,792
2,873,422
947,936
Kepentingan
non pengendali/
Non-controlling
interest
Jumlah/
Total
8,608
357
4,202,766
309
Dividen
32
(473,968)
(473,968)
32
(28,438)
(28,438)
896,780
445,530
251,651
120,792
3,318,952
32
(445,530)
896,780
509
(189)
General reserve
9,117
168
4,597,460
335
4,597,795
Balance as at
31 December 2011
(448,390)
(448,390)
32
(26,903)
(26,903)
431,574
421,487
251,651
120,792
3,740,439
431,574
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
(421,487)
Dividends
897,126
32
(473,968)
26
32
Cadangan umum
897,100
Dividen
Jumlah
ekuitas/
Total equity
4,632
-
13,749
(522)
-
(354)
(448,390)
Dividends
435,684
14
435,698
Total comprehensive
income for the year
General reserve
4,557,851
349
4,558,200
Balance as at
31 December 2012
The accompanying notes to these consolidated financial statements form an integral part of these consolidated
financial statements
Catatan/
Notes
Saldo per 1 Januari 2013
Dividen
32
32
Modal
saham/
Share
capital
251,651
120,792
3,740,439
215,787
251,651
120,792
3,956,226
431,574
(215,787)
515,076
(215,787)
515,076
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
13,749
-
Kepentingan
non pengendali/
Non-controlling
interest
Jumlah/
Total
(354)
-
4,557,851
(215,787)
349
-
Jumlah
ekuitas/
Total equity
4,558,200
(215,787)
Balance as at
1 January 2013
Dividends
34,434
424
549,934
549,697
Total comprehensive
income for the year
General reserve
48,183
70
4,891,998
112
4,892,110
Balance as at
31 December 2013
(237)
The accompanying notes to these consolidated financial statements form an integral part of these consolidated
financial statements
CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE YEARS ENDED
31 DECEMBER 2013, 2012, AND 2011
(Amounts expressed in millions of Rupiah,
unless otherwise stated)
31 Desember/
December
2013
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan dari pelanggan
Pembayaran kas kepada:
- Pemasok
- Karyawan
Restitusi pajak
Penerimaan dari pendapatan bunga
Program kemitraan
dan bina lingkungan
Pembayaran iuran pensiun
Pembayaran pajak dan royalti
Pembayaran dividen
Arus kas bersih yang (digunakan
untuk)/diperoleh dari aktivitas
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Perolehan aset tetap
Hasil penjualan aset tetap
Penambahan properti investasi
(Kenaikan)/penurunan kas
yang dibatasi penggunaannya
Arus kas bersih yang digunakan
untuk aktivitas investasi
31 Desember/
December
2012
5,626,161
7,857,326
9,269,083
(4,401,870)
(1,104,480)
571,349
20,752
(5,116,737)
(887,546)
388,603
20,436
(6,325,774)
(898,555)
113,309
32,935
(52,109)
(1,205,553)
(215,787)
(26,903)
(64,364)
(716,339)
(448,366)
(28,438)
(64,274)
(1,560,006)
(473,939)
(761,537)
(453,297)
(1,292)
(454,589)
(387,567)
1,478,756
(38,821)
1,052,368
(PENURUNAN)/KENAIKAN
BERSIH KAS DAN SETARA KAS
31 Desember/
December
2011
(163,758)
1,006,110
(561,610)
10,661
(41,597)
4,009
(588,537)
(1,589,378)
1,209,308
(30,305)
(410,375)
7,198
64,341
(3,937)
(420,560)
(440,080)
636,727
(22,422)
(416,623)
-
174,225
(181,994)
CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE YEARS ENDED
31 DECEMBER 2013, 2012, AND 2011
(Amounts expressed in millions of Rupiah,
unless otherwise stated)
31 Desember/
December
2012
670,411
31 Desember/
December
2011
659,584
841,121
141,252
3,629
457
647,905
670,411
659,584
(34,207)
613,698
670,411
659,584
UMUM
a.
Pendirian
lainnya
1.
Perusahaan
dan
informasi
GENERAL
a.
Komisaris Utama
Komisaris
: Insmerda Lebang
: Marwansyah Lobo Balia
Bingrosalto. L. Tobing
Suhendro
Erfi Triassunu
Suryadi Saman
:
:
President Commissioner
Commissioners
Direktur Utama
Direktur
: Sukrisno
: Dadang Mulyadi
Akhmad Rosidi
Purwijayanto
Abrun Abubakar
Ahmad Subagja
:
:
President Director
Directors
UMUM (lanjutan)
a.
Pendirian
Perusahaan
lainnya (lanjutan)
1.
dan
informasi
GENERAL (continued)
a.
Komisaris Utama
Komisaris
: Insmerda Lebang
: Boni Siahaan
Marwansyah Lobo Balia
Suhendro
Fachry Ali
Bingrosalto. L. Tobing
:
:
President Commissioner
Commissioners
Direktur Utama
Direktur
: Wachid Usman
: Setyo Sarjono
M. Krishna Syarif
Surawardi
Gatut Hari Prasetyo
:
:
President Director
Directors
: Bingrosalto. L. Tobing
: Suhendro
Setiawan Kriswanto
Herry Siswanto
: Bingrosalto L. Tobing
: Setiawan Kriswanto
Edwin Syahruzad
Andi Novianto
:
:
Chairman
Members
Chairman
Members
UMUM (lanjutan)
b.
1.
GENERAL (continued)
Struktur Grup
b.
Group structure
As at 31 December 2013, 2012 and 2011, the
Company had ownership interest of more than
50% directly or indirectly, in the following
subsidiaries:
Entitas anak/
Subsidiary
Kedudukan/
Domicile
Persentase
kepemilikan
efektif/
Effective
percentage of
ownership
Jenis usaha/
Nature of
business
Tahun
operasi
komersial/
Start of
commercial
operations
Amerika
Serikat
100.00%
1968
3,258
3,258
3,258
Inggris
100.00%
1988
1,365,148
1,072
902
Indonesia
100.00%
1996
268,943
152,581
248,149
Indonesia
100.00%
1998
5,758,828
5,376,241
5,201,678
Indonesia
Industri kimia/
Chemical industry
100.00%
1998
1,217,762
925,584
846,691
Indonesia
100.00%
1998
247,959
312,486
241,591
Indonesia
Pertambangan mineral
diluar timah dan pemasaran
batubara/Exploration
and mining of non-tin
minerals and coal
marketing
99.90%
1996
360,266
381,009
414,277
c.
Indonesia
Pertambangan batubara/
Coal mining
99.95%
1998
273,783
329,345
Indonesia
100.00%
1997
Hongkong
Eksplorasi mineral/
Mineral exploration
(kegiatan usaha telah
dihentikan/ceased
operations)
Perdagangan/Trading
100.00%
2012
15,498
c.
UMUM (lanjutan)
c.
d.
Penawaran
(lanjutan)
1.
umum
saham
GENERAL (continued)
Perusahaan
c.
d.
Timah
Tin
Lokasi/Location
Lintas Kabupaten di Bangka Belitung
Lintas Provinsi Riau dan
Kepulauan Riau
Bangka
Bangka Barat
Bangka Selatan
Bangka Tengah
Belitung
Belitung Timur (plus bijih besi)
Provinsi Riau
Karimun
2013
2013
Darat/Onshore
2012
2011
2013
Laut/Offshore
2012
2011
2013
Jumlah/Total
2012
2011
10
10
11
93,279
93,279
94,225
28,491
28,491
28,491
121,770
121,770
122,716
1
19
34
16
8
7
16
2
4
1
19
34
16
8
7
16
2
4
1
19
34
16
7
7
16
2
4
68,501
64,949
25,937
27,071
15,863
33,217
-
68,501
64,949
25,937
27,071
15,863
33,217
-
68,501
64,949
25,941
26,200
15,863
33,217
-
19,594
19,756
41,109
14,358
5,039
30,075
6,366
18,875
19,594
19,756
41,109
14,358
5,039
30,075
6,541
18,875
19,594
19,756
41,109
14,358
5,039
30,075
6,541
18,875
19,594
88,257
106,058
40,295
32,110
15,863
63,292
6,366
18,875
19,594
88,257
106,058
40,295
32,110
15,863
63,292
6,541
18,875
19,594
88,257
106,058
40,299
31,239
15,863
63,292
6,541
18,875
117
117
117
328,817
328,817
328,926
183,663
183,838
183,838
512,480
512,655
512,734
* Tidak diaudit/unaudited
Batubara
Coal
UMUM (lanjutan)
d.
e.
1.
GENERAL (continued)
d.
Aspal
Asphalt
Nikel
Nickel
Bijih besi
Iron ore
e.
Timah
Tin
Batubara
Coal
UMUM (lanjutan)
e.
1.
GENERAL (continued)
e.
Obligations
(continued)
Aspal
Asphalt
Nickel
under
IUP
and
PKP2B
Nikel
Bijih besi
Iron ore
2.
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
Perubahan
kebijakan
pengungkapan
akuntansi
dan
ACCOUNTING
b.
Changes
in
disclosure
accounting
policy
and
Pernyataan
Standar
Akuntansi
Keuangan (PSAK) No. 60, Instrumen
Keuangan:
Pengungkapan
(Revisi
2010)
Perubahan
kebijakan
pengungkapan (lanjutan)
akuntansi
dan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
Changes
in
accounting
disclosure (continued)
ACCOUNTING
policy
and
Pencabutan PSAK No. 51, Akuntansi KuasiReorganisasi (PPSAK No. 10) yang berlaku
efektif sejak 1 Januari 2013 tidak menghasilkan
perubahan kebijakan akuntansi Grup dan tidak
berdampak material terhadap jumlah yang
dilaporkan
tahun
berjalan
atau
tahun
sebelumnya.
Consolidated
financial
Perubahan
kebijakan
pengungkapan (lanjutan)
akuntansi
dan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
c.
Changes
in
accounting
disclosure (continued)
ACCOUNTING
policy
and
*)
Prinsip-prinsip konsolidasi
(i)
Entitas anak
Entitas anak adalah seluruh entitas
(termasuk entitas bertujuan khusus)
dimana Grup memiliki kekuasaan untuk
mengatur kebijakan keuangan dan
operasionalnya,
biasanya
melalui
kepemilikan lebih dari setengah hak
suara.
c.
Principles of consolidation
(i)
Subsidiaries
Subsidiaries are all entities (including
special purpose entities) over which the
Group has the power to govern the
financial and operating policies, generally
accompanying a shareholding of more
than one half of the voting rights.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
Grup
mengakui
kepentingan
non
pengendali pada pihak yang diakuisisi
sebesar bagian proporsional kepentingan
non pengendali atas aset neto pihak yang
diakuisisi. Kepentingan non pengendali
disajikan di ekuitas dalam laporan posisi
keuangan konsolidasian, terpisah dari
ekuitas pemilik entitas induk.
akuisisi
Perubahan
kepemilikan
kehilangan pengendalian
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
tanpa
(iv)
2.
Entitas asosiasi
(iv) Associates
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Goodwill
pada
entitas
asosiasi
merupakan selisih lebih yang terkait
dengan biaya perolehan investasi pada
entitas asosiasi dengan bagian Grup
atas nilai wajar neto aset teridentifikasi
dari entitas asosiasi dan dimasukkan
dalam jumlah tercatat investasi.
d.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Investasi
pada
entitas
asosiasi
dihentikan pengakuannya apabila Grup
tidak lagi memiliki pengaruh signifikan.
Grup mengukur investasi yang tersisa
sebesar nilai wajar. Selisih antara jumlah
tercatat investasi yang tersisa pada
tanggal hilangnya pengaruh signifikan
dan nilai wajarnya diakui dalam laba rugi.
Investments
in
associates
are
derecognised when the Group loses
significant influence and any retained
equity interest in the entity is remeasured
at its fair value. The difference between the
carrying amount of the retained interest at
the date when significant influence is lost
and its fair value is recognised in profit or
loss.
(ii)
2.
d.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
e.
ACCOUNTING
e.
f.
g.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
f.
g.
h.
Piutang usaha
(lanjutan)
dan
piutang
lain-lain
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
Kolektibilitas piutang usaha dan piutang lainlain ditinjau secara berkala. Piutang yang
diketahui tidak tertagih, dihapuskan dengan
secara langsung mengurangi nilai tercatatnya.
Akun provisi digunakan ketika terdapat bukti
yang objektif bahwa Grup tidak dapat menagih
seluruh atau sebagian nilai terutang sesuai
dengan persyaratan awal piutang.
Persediaan
Persediaan timah dan batubara dinyatakan
berdasarkan biaya perolehan atau nilai
realisasi neto, mana yang lebih rendah. Biaya
perolehan termasuk porsi yang sesuai dari
biaya overhead tetap dan variabel yang
dialokasi untuk persediaan ditentukan dengan
metode rata-rata tertimbang. Nilai realisasi
neto adalah estimasi harga jual dalam
kegiatan usaha biasa dikurangi estimasi biaya
penyelesaian dan estimasi biaya yang
diperlukan untuk membuat penjualan.
h.
Inventories
Tin and coal inventories are stated at cost or
net realisable value, whichever is lower. Costs,
including an appropriate portion of fixed and
variable overhead expenses, are assigned to
inventories and determined using the weighted
average method. The net realisable value is the
estimated selling price in the ordinary course of
business less the estimated costs of completion
and the estimated costs necessary to make the
sale.
Persediaan (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
Properti investasi
Inventories (continued)
Warehouse inventories are valued at cost less
a provision for obsolete and slow moving
inventory. Cost is determined based on the
average cost method. A provision for obsolete
and slow moving inventory is determined on the
basis of estimated future usage or sale of
individual inventory items.
ACCOUNTING
i.
Investment properties
Selanjutnya,
properti
investasi
diukur
berdasarkan biaya perolehan dikurangi
akumulasi penyusutan (kecuali tanah yang
tidak disusutkan) dan rugi penurunan nilai.
Jumlah tercatat termasuk bagian biaya
penggantian properti investasi yang ada pada
saat terjadinya biaya, jika kriteria pengakuan
terpenuhi; dan tidak termasuk biaya harian
penggunaan properti investasi. Nilai wajar
properti investasi ditentukan berdasarkan
acuan harga pasar untuk properti sejenis.
Aset tetap
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Fixed assets
Metode
Penyusutan
Tahun/
Years
Depreciation
Method
Bangunan
Garis lurus
20
Straight-line
Buildings
Garis lurus
4-8
Straight-line
Peralatan ekplorasi,
penambangan, dan produksi
Garis lurus
4-8
Straight-line
Exploration, mining,
and production equipment
Peralatan pengangkutan
Garis lurus
4-8
Straight-line
Transportation equipment
Garis lurus
Straight-line
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
l.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Sewa
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
berdasarkan substansi perjanjian itu sendiri
dan penilaian apakah pemenuhan atas
perjanjian bergantung dari penggunaan aset
tertentu atau aset, dan apakah perjanjian
memberikan hak untuk menggunakan aset.
l.
Leases
Determination whether an arrangement is, or
contains, a lease is made based on the
substance of the arrangement and assessment
of whether fulfilment of the arrangement is
dependent on the use of a specific asset or
assets, and the arrangement conveys a right to
use the asset.
m.
Sewa (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Leases (continued)
Aset keuangan
(i)
Klasifikasi,
pengukuran
m.
pengakuan
dan
Financial assets
(i)
Classifications,
measurement
recognition
and
Klasifikasi,
pengakuan
pengukuran (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
dan
Classifications,
recognition
measurement (continued)
and
Penghentian pengakuan
(ii) Derecognition
Financial assets are derecognised when
the rights to receive cash flows from the
investments have expired or have been
transferred and the Group has transferred
substantially all risks and rewards of
ownership.
ACCOUNTING
n.
Dalam
hal
instrumen
ekuitas
yang
diklasifikasikan sebagai aset keuangan yang
tersedia untuk dijual, bukti obyektif terjadinya
penurunan nilai, termasuk penurunan yang
signifikan atau penurunan jangka panjang
pada nilai wajar dari investasi di bawah biaya
perolehannya
biaya
Penurunan
(lanjutan)
nilai
dari
aset
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
biaya
other
Properti pertambangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Mining properties
Tambang
dalam
pengembangan
direklasifikasi ke tambang yang berproduksi
pada akun properti pertambangan pada akhir
tahap komisioning, ketika tambang tersebut
dapat beroperasi sesuai dengan maksud
manajemen.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
Tambang
dalam
pengembangan
dan
tambang yang berproduksi diuji penurunan
nilainya dengan mengacu pada kebijakan
akuntansi pada Catatan 2k.
p.
ACCOUNTING
p.
Biaya
eksplorasi
dan
evaluasi
yang
berhubungan dengan suatu area of interest
dibebankan pada saat terjadinya kecuali biaya
tersebut dikapitalisasi dan ditangguhkan,
berdasarkan area of interest, apabila
memenuhi salah satu dari ketentuan berikut
ini:
(i)
(i)
(ii)
q.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
Exploration
(continued)
and
ACCOUNTING
evaluation
assets
Capitalised
exploration
and
evaluation
expenditure is written-off where the above
conditions are no longer satisfied.
q.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
s.
Utang usaha
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Trade payables
Pinjaman
s.
Borrowings
Biaya-biaya
yang
dibayarkan
untuk
mendapatkan fasilitas pinjaman diakui sebagai
biaya transaksi dari pinjaman tersebut, apabila
besar kemungkinan akan dilakukan penarikan
atas sebagian atau seluruh fasilitas tersebut.
Dalam hal ini, biaya tersebut ditangguhkan
sampai dengan penarikan dilakukan. Apabila
tidak ada bukti bahwa besar kemungkinan
akan dilakukan penarikan atas sebagian atau
seluruh fasilitas tersebut, biaya tersebut
dikapitalisasi sebagai pembayaran dimuka
untuk jasa likuiditas dan diamortisasi selama
periode dari fasilitas yang terkait.
t.
Pinjaman (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Borrowings (continued)
Imbalan karyawan
t.
Employee benefits
(i)
(i)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Past-service
costs
are
recognised
immediately in profit or loss, unless the
changes to the pension plan are
conditional on the employees remaining in
service for a specified year of time (the
vesting period). In this case, the pastservice costs are amortised on a
straightline basis over the vesting period.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
u.
ACCOUNTING
u.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Penjualan barang
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
ACCOUNTING
Sales of goods
(ii)
Penjualan jasa
Pendapatan dari penjualan jasa diakui
dalam laporan laba rugi pada saat jasa
diberikan dengan mengacu pada tingkat
penyelesaian dari transaksi pada akhir
periode pelaporan. Tingkat penyelesaian
transaksi
ditentukan
dengan
memperhatikan survei pekerjaan yang
telah dilaksanakan.
Pengakuan
(lanjutan)
(ii)
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
expenses
recognition
(iii) Beban
Beban
diakui
pada
saat
berdasarkan konsep akrual.
w.
Revenue
and
(continued)
ACCOUNTING
(iii) Expenses
Expenses are recognised when incurred
on an accruals basis.
terjadi
w.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
ACCOUNTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
y.
Modal saham
x.
Share capital
y.
Pembagian dividen
Pembagian dividen kepada pemegang saham
Perusahaan diakui sebagai liabilitas dalam
laporan keuangan konsolidasian dalam tahun
dimana pembagian dividen tersebut diumumkan
oleh Perusahaan.
ACCOUNTING
z.
Dividend distribution
Dividend distributions to the Companys
shareholders are recognised as liabilities in the
consolidated financial statements in the year in
which the dividends are declared by the
Company.
3.
CRITICAL ACCOUNTING
ESTIMATES
JUDGEMENTS
AND
Penghasilan
yang
diperoleh
perusahaanperusahaan dalam Grup kadang-kadang dapat
dikenakan pajak final dan non-final. Penentuan
penghasilan yang dikenakan pajak final dan nonfinal dan juga biaya pengurang pajak sehubungan
dengan penghasilan yang dikenakan pajak non-final
memerlukan pertimbangan dan estimasi.
CRITICAL ACCOUNTING
ESTIMATES (continued)
JUDGEMENTS
AND
Estimasi cadangan
Reserve estimates
3.
CRITICAL ACCOUNTING
ESTIMATES (continued)
JUDGEMENTS
AND
3.
CRITICAL ACCOUNTING
ESTIMATES (continued)
JUDGEMENTS
AND
3.
CRITICAL ACCOUNTING
ESTIMATES (continued)
JUDGEMENTS
AND
REKLASIFIKASI AKUN
4.
RECLASSIFICATION OF ACCOUNTS
The consolidated financial statements as at
31 December 2012 and 2011, and the consolidated
statements of financial position as at 1 January 2011
have been reclassified to be consistent with the
presentation of the consolidated financial statements
as at 31 December 2013. The details of significant
reclassifications are as follows:
Reklasifikasi/
Reclassification
Setelah
reklasifikasi/
After
reclassification
31 Desember 2012
Laporan posisi
keuangan
Properti pertambangan
Aset eksplorasi dan
evaluasi
Beban tangguhan
Aset lainnya
Utang usaha
Laporan laba rugi
komprehensif
Lain-lain, neto
Laba selisih kurs
mata uang asing - neto
31 December 2012
122,763
726
124,670
(307,802)
123,489
123,489
(122,763)
(726)
29,313
(29,313)
153,983
(337,115)
(37,292)
25,007
25,007
(25,007)
(12,285)
-
31 Desember 2011
Laporan posisi
keuangan
Properti pertambangan
Aset eksplorasi dan
evaluasi
Beban tangguhan
Laporan laba rugi
komprehensif
Lain-lain, neto
Rugi selisih kurs
mata uang asing - neto
Biaya eksplorasi
Statements of
comprehensive
income
Others, net
Gain on foreign
exchange - net
31 December 2011
141,194
1,452
142,646
(141,194)
(1,452)
(40,818)
(33,726)
(16,639)
(17,087)
16,639
17,087
142,646
-
(74,544)
-
1 Januari 2011
Laporan posisi
keuangan
Properti Pertambangan
Aset eksplorasi dan
evaluasi
Beban tangguhan
Statements of
financial position
Mining properties
Exploration and
evaluation assets
Deferred costs
Other assets
Trade payables
Statements of
financial position
Mining properties
Exploration and
evaluation assets
Deferred costs
Statements of
comprehensive
income
Others, net
Loss on foreign
exchange - net
Exploration cost
1 January 2011
124,253
5,042
129,295
(124,253)
(5,042)
129,295
-
Statements of
financial position
Mining properties
Exploration and
evaluation assets
Deferred costs
5.
31 Desember/
December
2013
Kas
Bank - pihak ketiga
Rupiah
PT Bank Central Asia Tbk
Deutsche Bank Ag.
Citibank N.A.
Dolar AS
PT Bank Permata Tbk
Deutsche Bank Ag.
PT Bank Niaga Tbk
Citibank N.A.
Pound Sterling
Lloyds TSB Bank
Bank - pihak berelasi
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
Dolar AS
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Mandiri (Persero) Tbk
Pound Sterling
PT Bank Negara Indonesia
(Persero) Tbk
Jumlah kas di bank
Deposito berjangka - pihak ketiga
Rupiah
PT Bank Tabungan Pensiunan
Nasional Tbk
Deposito berjangka - pihak berelasi
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk
PT Bank Syariah Mandiri
PT Bank Negara Indonesia
(Persero) Tbk
PT Bank Rakyat Indonesia
Syariah (Persero) Tbk
PT Bank Tabungan Negara
(Persero)
PT BPD Sumatera Selatan
dan Bangka Belitung
Dollar Amerika Serikat
PT Bank Negara Indonesia
(Persero) Tbk
31 Desember/
December
2012
8,520
31 Desember/
December
2011
3,737
2,600
1,521
72
34
178
842
34
1,609
64
36
160
61
52
-
127
36
42
-
120
47
41
2,160
653
346
29,035
49,712
15,121
14,001
1,269
1,626
145,393
58,725
54,432
255,556
12
34
251,455
377,273
10,000
20,000
Cash on hand
Cash in banks - third parties
Rupiah
PT Bank Central Asia Tbk
Deutsche Bank Ag.
Citibank N.A.
US Dollars
PT Bank Permata Tbk
Deutsche Bank Ag.
PT Bank Niaga Tbk
Citibank N.A.
Pound Sterling
Lloyds TSB Bank
100,400
77,337
73,000
45,000
48,000
65,000
4,064
22,500
15,000
40,000
2,500
35,000
85,323
353,723
289,401
503,500
613,698
670,411
659,584
5.
31 Desember/
December
2012
5.5% - 11.00%
0.12% - 0.25%
6.00%-7.75%
-
6.
31 Desember/
December
2013
70
1,404
Time deposits
Rupiah
US Dollar
6.50%-8.00%
-
31 Desember/
December
2012
1,334
31 Desember/
December
2011
6.
1,334
(429)
905
31 Desember/
December
2011
1,334
93
Available-for-sale securities
Investment in listed equity
Acquisition costs
Unrealised gain/(loss)
1,427
11,043
7,034
Restricted cash
Time deposit - Rupiah
Related parties
PT Bank Mandiri (Persero) Tbk
1,404
11,948
8,461
Total
PIUTANG USAHA
7.
31 Desember/
December
2013
TRADE RECEIVABLES
31 Desember/
December
2012
31 Desember/
December
2011
Pihak ketiga
Provisi penurunan nilai
1,144,438
(89,260)
559,907
(89,347)
595,815
(90,489)
Jumlah
1,055,178
470,560
505,326
Third parties
Provision for impairment
Total
31 Desember/
December
2012
31 Desember/
December
2011
112,556
1,031,882
44,740
515,167
20,801
575,014
1,144,438
559,907
595,815
Rupiah
Foreign currency
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
142,610
39,133
142,454
37,691
180,170
4,757
Up to 90 days
More than 90 days
Jumlah
181,743
180,145
184,927
Total
7.
8.
31 Desember/
December
2012
31 Desember/
December
2011
Saldo awal
Penambahan
Pemulihan
89,347
7,454
(7,541)
90,489
(1,142)
91,732
5,193
(6,436)
Saldo akhir
89,260
89,347
90,489
Beginning balance
Additions
Reversal
Ending balance
PIUTANG LAIN-LAIN
8.
31 Desember/
December
2013
OTHER RECEIVABLES
31 Desember/
December
2012
31 Desember/
December
2011
Bagian lancar:
Pihak ketiga
PT Satria Anugerah Abadi
Karyawan
PT Kalimantan Prima Persada
Lain-lain (masing-masing
di bawah Rp2.000)
1,750
1,409
-
1,750
1,476
1,876
2,021
1,425
5,063
18,514
22,515
22,345
Jumlah
21,673
27,617
30,854
Current portion:
Third parties
PT Satria Anugerah Abadi
Employees
PT Kalimantan Prima Persada
Others (each below Rp2,000)
Total
571
303
539
326
469
322
Non-current portion:
Related parties
PT PAL Indonesia (Persero)
PT Sarana Karya (Persero)
Koperasi Karyawan Mitra Mandiri
(KKMM)
Asuransi Jiwa Tugu Mandiri
(AJTM)
Rumah Sakit Bakti Timah
(RSBT)
Koperasi Jasa Usaha Bersama
(KJUB)
PT Indometal Asia (IMA)
Jumlah
120,065
98,234
98,003
Total
(48,418)
(50,485)
(50,407)
71,647
47,749
47,596
3,748
2,737
3,748
3,090
3,748
3,578
Neto
Pihak ketiga
Jig
Karyawan
Lain-lain (masing-masing
di bawah Rp2.000)
Jumlah
Provisi penurunan nilai
Neto
65,329
34,435
61,389
34,435
61,389
34,356
2,375
1,545
1,467
12,444
4,608
22,622
7,810
3,408
29,107
14,648
10,734
(10,230)
(10,230)
(10,230)
18,877
4,418
504
8.
9.
31 Desember/
December
2012
31 Desember/
December
2011
Saldo awal
Pemulihan
Penambahan
60,715
(2,067)
-
60,637
78
60,559
78
Beginning balance
Reversal
Additions
Saldo akhir
58,648
60,715
60,637
Ending balance
PERSEDIAAN
9.
31 Desember/
December
2013
Timah
- Barang jadi (logam timah)
- Barang jadi (tin solder)
- Barang dalam proses
- Bahan baku (bijih timah)
Tin Chemical
Batubara
Gravel Pack Sand (GPS)
Bijih besi
Barang gudang
Provisi penurunan
nilai persediaan
Jumlah persediaan, neto
Mutasi provisi penurunan
nilai persediaan:
Saldo awal
Penambahan
Saldo akhir
INVENTORIES
31 Desember/
December
2012
31 Desember/
December
2011
737,403
7,457
909,680
237,064
225,663
20,069
655,451
109,002
984,082
74,196
717,465
115,247
1,891,604
1,010,185
1,890,990
164,674
352
509,328
183,818
81,200
352
410,758
188,781
23,371
5,303
530
401,495
2,565,958
1,686,313
2,510,470
(104,702)
2,461,256
(68,924)
1,617,389
(63,094)
Tin
Finished goods (tin metal) Finished goods (tin solder) Work in process Raw materials (tin ore) -
Tin Chemical
Coal
Gravel Pack Sand (GPS)
Iron ore
Warehouse inventories
2,447,376
68,924
35,778
63,094
5,830
44,365
18,729
104,702
68,924
63,094
Ending balance
PERSEDIAAN (lanjutan)
9.
INVENTORIES (continued)
At 31 December 2013, 2012 and 2011, tin and coal
inventories were not insured as management
believes that the cost of insuring these inventories
exceeds their benefits. Management is aware of the
risks associated with not insuring tin, asphalt and
coal inventories. The warehouse inventories have
been insured through a mining all risk policy with a
total sum insured of Rp31,200 as of 31 December
2013, 2012 and 2011 and management believes
that the insurance coverage is adequate to cover the
risk of loss and damage.
PERPAJAKAN
a.
10.
a.
32,559
669,074
Jumlah
Bagian lancar
Bagian tidak lancar
(Catatan 10f)
b.
TAXATION
31 Desember/
December
2012
Prepaid taxes
31 Desember/
December
2011
28,594
-
12,043
871,160
860,043
Prepaid tax
to appeal against tax
assessment (Note 10f)
VAT
853,159
1,061,151
888,637
Total
820,600
1,061,151
888,637
Current portion
32,559
139,413
12,113
8,195
169,753
-
b.
Utang pajak
31 Desember/
December
2013
31 Desember/
December
2012
Taxes payable
31 Desember/
December
2011
114,963
22
40,011
5,952
8,148
1,122
27,557
10,383
3,220
1,937
8,906
14,283
3,989
11,021
Jumlah
157,742
24,468
69,304
Total
PERPAJAKAN (lanjutan)
c.
10.
TAXATION (continued)
c.
31 Desember/
December
2012
31 Desember/
December
2011
307,880
203,731
348,619
21,969
1,009
1,437
257,101
204,740
350,056
(72,748)
31 Desember/
December
2012
31 Desember/
December
2011
801,502
607,858
1,187,414
200,376
151,965
296,854
4,168
1,816
(4,415)
(3,774)
(9,496)
38,270
52,381
60,882
21,969
257,101
204,470
350,056
901
PERPAJAKAN (lanjutan)
c.
10.
TAXATION (continued)
c.
31 Desember/
December
2012
31 Desember/
December
2011
801,502
607,858
(466,852)
(302,344)
(312,985)
457,008
284,823
303,424
Consolidated profit
before income tax
Deduct: Profit
before income tax subsidiaries
Adjusted for consolidation
eliminations
791,658
590,337
1,177,853
Profit before
income tax - Company
(1,182)
Temporary differences:
Difference between commercial
and fiscal depreciation
(21,916)
(10,352)
1,187,414
Permanent differences:
Income from investment in
subsidiaries and associate
Interest income
subject to final tax
(308,502)
(200,912)
(183,196)
(11,039)
(11,174)
(32,877)
210,923
163,996
148,695
661,124
531,895
1,109,293
165,281
132,973
277,323
(94,377)
(229,043)
(237,346)
70,904
(96,070)
39,977
142,599
70,758
71,296
(98,540)
(144,412)
(99,856)
44,059
(73,654)
(28,560)
11,417
Underpayment/(overpayment)
of corporate income
tax - consolidation
114,963
(169,731)
PERPAJAKAN (lanjutan)
d.
10.
TAXATION (continued)
d.
Pajak tangguhan
1 Januari/
January
2011
Aset tetap
31 Desember/
December
2011
Dicatat
ke laporan
laba rugi/
Charged to
the profit
or loss
Dicatat
ke laporan
laba rugi/
Credited to
the profit
or loss
31 Desember/
December
2012
31 Desember/
December
2013
50,758
(624)
50,134
(3,301)
46,833
(2,951)
43,882
Fixed assets
Provisi
penurunan nilai
27,194
27,194
Provision for
impairment
47,832
47,832
Unrealised profit
from transaction
within Group
50,758
(624)
50,134
(3,301)
46,833
72,075
118,908
Total deferred
tax assets
1 Januari/
January
2011
Aset tetap
Jumlah aset pajak
tangguhan
(2,548)
(2,548)
Dicatat
ke laporan
laba rugi/
Charged to
the profit
or loss
(813)
(813)
31 Desember/
December
2011
(3,361)
(3,361)
Dicatat
ke laporan
laba rugi/
Charged to
the profit
or loss
2,292
2,292
Administrasi
Undang-undang Perpajakan yang berlaku di
Indonesia mengatur bahwa masing-masing
entitas dalam Grup menghitung, menetapkan
dan membayar sendiri besarnya jumlah pajak
yang terutang secara individu. Berdasarkan
peraturan perundang-undangan yang berlaku,
Direktur Jenderal Pajak (DJP) dapat
menetapkan atau mengubah jumlah pajak
terutang dalam jangka waktu tertentu. Untuk
tahun pajak 2007 dan sebelumnya, jangka
waktu tersebut adalah sepuluh tahun sejak
saat terutangnya pajak tetapi tidak lebih dari
tahun 2013, sedangkan untuk tahun pajak
2008 dan seterusnya, jangka waktunya adalah
lima tahun sejak saat terutangnya pajak.
31 Desember/
December
2012
Dicatat
ke laporan
laba rugi/
Credited to
the profit
or loss
(1,069)
(1,069)
673
673
31 Desember/
December
2013
(396)
Fixed assets
(396)
Total deferred
tax assets
Deferred tax
e.
Administration
The taxation laws of Indonesia require that
each company in the Group within Indonesia
submits individual tax returns on the basis of
self asessment. Under prevailing regulations
the Director General of Tax (DGT) may
assess or amend taxes within a certain period.
For the fiscal years of 2007 and before, this
period is within ten years of the time the tax
becomes due, but not later than 2013, while for
the fiscal years of 2008 and onwards, the
period is within five years of the time the tax
becomes due.
PERPAJAKAN (lanjutan)
f.
10.
TAXATION (continued)
f.
Perusahaan
The Company
Tahun pajak/
Fiscal year
Pengajuan restitusi/
Claim for restitution
Jumlah yang
belum diselesaikan/
Amount
outstanding
2010
2011
2012
272,990
471,439
49,199
266,592
453,644
47,107
3,680
17,795
11,084
Jumlah/Total
793,628
767,343
32,559
Status/
Status
Banding/Appeal
Keberatan/Objection
Keberatan/Objection
TIM
TIM
PERPAJAKAN (lanjutan)
f.
10.
TAXATION (continued)
f.
TIM (continued)
TIM (lanjutan)
Entitas/
Entity
TAJ
Tanggal
penerbitan
surat ketetapan/
Decision letter
issuance date
Keberatan atau
banding yang
diajukan/
Objection or
appeal
filed
Pembayaran
untuk
pengajuan
banding/
Payment to
tax appeal
Tahun
pajak/
Fiscal
year
Jenis
pajak/
Type of
taxes
Oktober dan
November/
October and
November 2011
2007
PPN
dan PPh
lainnya/
VAT and
various
income
taxes
95,761
128,825
102,394
Dalam proses
banding/
In appeal
process
Mei/May 2012
2010
PPN dan
STP PPN/
VAT and
STP VAT
131,338
131,338
Dalam proses
banding/
In appeal
process
April dan
Mei/
April and
May 2013
2011
PPN
dan PPh
lainnya/
VAT and
various
income
taxes
110,031
Dalam proses
keberatan/
In objection
process
Nilai/
Amount
110,031
Status/
Status
TT
TT
PERPAJAKAN (lanjutan)
f.
11.
f.
TT (lanjutan)
TT (continued)
ASET LAINNYA
11.
31 Desember/
December
2013
Bagian lancar
Bagian tidak lancar
OTHER ASSETS
31 Desember/
December
2012*
31 Desember/
December
2011*
38,451
90,824
88,122
38,353
65,895
17,062
46,097
27,489
142,699
153,983
115,611
121,700
99,901
44,466
Current portion
20,099
54,082
71,145
Non-current portion
TAXATION (continued)
Advance payments
Plan assets of pension plan
(Note 33)
Others
* As reclassified (Note 4)
12.
31 Desember/
December
2012
34,207
9,665
39,821
6
21,851
144,738
9,492
5,375
Jumlah
265,155
Total
b.
31 Desember/
December
2012
with
assets
31 Desember/
December
2011
199
2,528
6,127
19,712
14,804
683
361
Jumlah
44,414
Total
c. Akumulasi selisih
laporan keuangan
kurs
karena
penjabaran
31 Desember/
December
2013
Akumulasi selisih kurs karena
penjabaran laporan keuangan
c.
31 Desember/
December
2012
18,863
3,556
d.
Accumulated translation
adjustment
Discontinued operations
The assets and liabilities related to TAJ, a
subsidiary of TIM have been presented as held
for sale following the active plan of the Groups
management and shareholders to sell TAJ.
12.
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
(72,246)
-
(44,467)
772
(31,817)
55,842
(3,937)
(30,398)
Jumlah
(72,246)
(75,512)
21,507
Pendapatan
Beban
31 Desember/
December
2012
31 Desember/
December
2011
386,784
(416,083)
459,391
(420,610)
619,566
(538,895)
Revenue
Expenses
(29,299)
-
38,781
(10,310)
80,671
(21,223)
(29,299)
28,471
59,448
13.
Persentase
kepemilikan/
Percentage of
ownership (%)
INVESTMENT IN ASSOCIATES
31 Desember/
31 December
2013
31 Desember/
31 December
2012
31 Desember/
31 December
2011
Jakarta
Bangka
10.00%
25.00%
63,855
-
Jakarta
29.59%
68,120
100,298
Equity method
PT Truba Bara
Banyu Enim
24,863
PT Koba Tin
PT Asuransi Jiwa
102,577
Tugu Mandiri
131,975
100,298
127,440
Jumlah
Total
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
Saldo awal
Akuisisi
Bagian rugi neto entitas asosiasi
64,341
(486)
Beginning balance
Acquisition
Share in net loss of associates
Saldo akhir
63,855
Ending balance
13.
PT Koba Tin
PT Koba Tin
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
Saldo awal
Bagian rugi neto entitas asosiasi
Selisih kurs
91,613
-
101,760
(14,391)
4,244
115,035
(13,796)
521
Beginning balance
Share in net loss of associate
Translation differences
Saldo akhir
Provisi kerugian penurunan nilai
91,613
(91,613)
91,613
(91,613)
101,760
(76,897)
Ending balance
Provision for impairment in value
24,863
Net Investment
31 Desember/
December
2013
Saldo awal
Bagian (rugi)/laba neto entitas
asosiasi
31 Desember/
December
2012
100,298
(3,013)
97,285
(29,165)
68,120
31 Desember/
December
2011
102,577
(2,279)
96,046
Beginning balance
6,531
100,298
102,577
100,298
102,577
Ending balance
31 Desember/
December
2013
Jumlah aset
Jumlah liabilitas
31 Desember/
December
2012
1,313,907
(1,184,777)
31 Desember/
December
2011
1,291,574
(1,172,961)
1,398,884
(905,085)
Total assets
Total liabilities
Aset neto
129,130
118,613
493,799
Net assets
131,975
100,298
127,440
Jumlah pendapatan
252,566
741,922
1,536,052
Total revenue
(10,184)
(393,035)
(33,114)
(3,604)
(16,670)
(7,266)
14.
13.
ASET TETAP
14.
FIXED ASSETS
Diklasifikasikan
sebagai
dimiliki
1 Januari/
untuk dijual/
January Penambahan/ Classified as Pengurangan/
2013
Additions
held for sale Deductions
Biaya perolehan:
Tanah
Bangunan
Mesin dan instalasi
Peralatan eksplorasi,
penambangan,
dan produksi
Peralatan pengangkutan
Peralatan kantor dan
perumahan
79,308
409,845
1,724,531
7,125
23,816
94,398
1,253,353
138,727
88,212
28,778
(9,369)
(3,350)
(676)
31 Desember/
December
2013
Reklasifikasi/
Reclassifications
(32)
(5,087)
255
68,557
77,064
430,534
1,881,723
Acquisition cost:
Land
Buildings
Machinery and installation
(64,286)
(4,903)
440,279
-
1,717,558
162,602
153,144
20,481
(1,745)
(581)
171,299
3,758,908
262,810
(15,140)
(74,889)
509,091
4,440,780
580,569
190,487
4,339,477
453,297
(15,140)
(74,889)
(509,091)
-
261,965
4,702,745
Construction in progress
Total
(215,464)
(1,131,215)
(22,048)
(73,471)
3,350
661
32
5,087
(234,130)
(1,198,938)
Accumulated depreciation:
Buildings
Machinery and installation
(1,041,509)
(117,182)
(141,400)
(15,038)
64,286
4,903
(1,118,623)
(127,317)
(108,731)
(26,043)
1,637
581
(132,556)
(2,614,101)
(278,000)
5,648
74,889
(2,811,564)
1,725,376
(2,578)
1,722,798
1,891,181
(2,578)
1,888,603
Total
Net book value
Accumulated impairment
losses
Net carrying value
14.
1 Januari/
January
2012
Biaya perolehan:
Tanah
Bangunan
Mesin dan instalasi
Peralatan eksplorasi,
penambangan,
dan produksi
Peralatan pengangkutan
Peralatan kantor dan
perumahan
Akumulasi penyusutan:
Bangunan
Mesin dan instalasi
Peralatan eksplorasi,
penambangan,
dan produksi
Peralatan pengangkutan
Peralatan kantor dan
perumahan
Jumlah
Nilai buku - neto
Akumulasi kerugian
penurunan nilai
Jumlah tercatat - neto
Akumulasi penyusutan:
Bangunan
Mesin dan instalasi
Peralatan eksplorasi,
penambangan,
dan produksi
Peralatan pengangkutan
Peralatan kantor dan
perumahan
Jumlah
Nilai buku - neto
Akumulasi kerugian
penurunan nilai
Jumlah tercatat - neto
70,714
372,447
1,578,400
8,594
34,299
137,717
1,202,795
140,164
61,215
12,210
116,902
36,242
3,481,422
290,277
309,104
306,837
3,790,526
597,114
(34,516)
(13,647)
(48,163)
(48,163)
31 Desember/
December
2012
3,099
8,414
79,308
409,845
1,724,531
Acquisition cost:
Land
Buildings
Machinery and installation
23,859
-
1,253,353
138,727
35,372
(35,372)
4,339,477
Construction in progress
(167,744)
(958,414)
(47,720)
(172,801)
(215,464)
(1,131,215)
Accumulated depreciation:
Buildings
Machinery and installation
(952,760)
(112,842)
(123,265)
(17,987)
34,516
13,647
(1,041,509)
(117,182)
(80,629)
(28,102)
(2,272,389)
(389,875)
48,163
1,518,137
(2,578)
(2,578)
1,515,559
1 Januari/
January
2011
Biaya perolehan:
Tanah
Bangunan
Mesin dan instalasi
Peralatan eksplorasi,
penambangan,
dan produksi
Peralatan pengangkutan
Peralatan kantor dan
perumahan
1,722,798
Penambahan/ Pengurangan/ Reklasifikasi/
Additions
Deductions Reclassifications
66,457
342,262
1,441,028
4,257
25,160
52,371
1,158,011
121,505
16,724
21,492
115,448
5,495
3,244,711
125,499
132,025
291,124
3,376,736
416,623
(2,833)
(2,833)
(2,833)
Total
Net book value
Accumulated impairment
losses
Net carrying value
31 Desember/
December
2011
5,025
85,001
70,714
372,447
1,578,400
Acquisition cost:
Land
Buildings
Machinery and installation
28,060
-
1,202,795
140,164
(4,041)
114,045
(114,045)
-
Construction in progress
3,790,526
(147,624)
(799,689)
(20,120)
(158,725)
(167,744)
(958,414)
Accumulated depreciation:
Buildings
Machinery and installation
(891,036)
(102,282)
(61,724)
(13,393)
2,833
(952,760)
(112,842)
(71,609)
(9,020)
(2,012,240)
(262,982)
2,833
1,364,496
(2,578)
1,361,918
Total
Net book value
Accumulated impairment
losses
Net carrying value
14.
31 Desember/
December
2012
31 Desember/
December
2011
240,807
347,984
230,773
33,034
4,159
37,781
4,110
26,428
5,781
Cost of revenue
General and administrative
expenses (Note 27)
Discontinued operations
Jumlah
278,000
389,875
262,982
Total
14.
Construction in progress
Persentase
penyelesaian/
Percentage of
completion
2013
2012
Kapal isap produksi
Bangunan, peralatan
produksi, mesin
dan instalasi
91.91%
Estimasi
tanggal
penyelesaian/
Estimated
31 Desember/31 Desember/
date of
December December
completion
2013
2012
75.64%
Bervariasi/Various
2014
214,220
176,294
Bervariasi/Various
47,745
404,275
Production vessels
Buildings, production
equipment machinery
and installation
261,965
580,569
Total
Jumlah
15.
Selain
tanah
dan
bangunan,
manajemen
berkeyakinan bahwa tidak terdapat perbedaan yang
signifikan antara nilai wajar aset tetap dan nilai
bukunya. Pada tanggal 31 Desember 2013, nilai
wajar tanah dan bangunan yang dimiliki oleh
Perusahaan berdasarkan Nilai Jual Objek Pajak
(NJOP) yang berlaku masing-masing adalah
sebesar Rp1.446.017 dan Rp249.531.
PROPERTI INVESTASI
Properti investasi termasuk hak atas tanah seluas
176 ha di Kota Legenda Mustikasari, Bekasi
diperoleh sebagai pelunasan atas wesel tagih
kepada Bahana Pembinaan Usaha Indonesia
(BPUI). Perusahaan memutuskan untuk tidak
melanjutkan
kerjasama
dengan
perusahaan
kontraktor pihak ketiga dalam pengembangan
komersial tanah ini seperti yang direncanakan
sebelumnya.
15.
INVESTMENT PROPERTIES
Investment properties pertain to land rights of 176
ha in Kota Legenda Mustikasari, Bekasi which were
acquired as settlement of promissory notes from
Bahana Pembinaan Usaha Indonesia (BPUI). The
Company has decided to discontinue the joint
cooperation with a third party contractor on the
commercial development of these landrights as
initially planned.
16.
15.
PROPERTI PERTAMBANGAN
16.
Akuisisi hak
pertambangan/
Acquisition of
mining rights
MINING PROPERTIES
31 Desember/December 2013
Pertambangan
Pertambangan
yang sedang
yang
dikembangkan/
berproduksi/
Mines under
Mines in
development
production
Jumlah/
Total
Harga perolehan
Nilai tercatat - saldo awal
Penambahan
Aset pertambangan produksi
45,923
-
122,763
44,011
134,541
11,818
303,227
55,829
45,923
166,774
146,359
359,056
Akumulasi amortisasi
Nilai tercatat - saldo awal
Amortisasi
(45,197)
(114)
(45,311)
Nilai buku
612
166,774
(134,541)
(11,818)
(179,738)
(11,932)
(146,359)
(191,670)
167,386
Acquisition cost
Carrying amount beginning balances
Addition
Mining properties of
production
Accumulated amortisation
Carrying amount beginning balances
Amortisation
Akuisisi hak
pertambangan/
Acquisition of
mining rights
16.
31 Desember/December 2012*
Pertambangan
Pertambangan
yang sedang
yang
dikembangkan/
berproduksi/
Mines under
Mines in
development
production
Jumlah/
Total
Harga perolehan
Nilai tercatat - saldo awal
Penambahan
Transfer
45,923
-
140,573
(17,810)
105,010
11,721
17,810
291,506
11,721
-
45,923
122,763
134,541
303,227
Akumulasi amortisasi
Nilai tercatat - saldo awal
Amortisasi
Nilai buku
(44,471)
(726)
(104,389)
(30,152)
(148,860)
(30,878)
(45,197)
(134,541)
(179,738)
726
Akuisisi hak
pertambangan/
Acquisition of
mining rights
122,763
31 Desember/December 2011*
Pertambangan
Pertambangan
yang sedang
yang
dikembangkan/
berproduksi/
Mines under
Mines in
development
production
123,489
Acquisition cost
Carrying amount beginning balances
Addition
Transfer
Accumulated amortisation
Carrying amount beginning balances
Amortisation
Jumlah/
Total
Harga perolehan
Nilai tercatat - saldo awal
Penambahan
Transfer
45,923
-
124,239
16,334
-
97,206
7,804
-
267,368
24,138
-
Acquisition cost
Carrying amount beginning balances
Addition
Transfers
Jumlah
45,923
140,573
105,010
291,506
Total
Akumulasi amortisasi
Nilai tercatat - saldo awal
Amortisasi
Nilai buku
(40,831)
(3,540)
(97,142)
(7,147)
(138,073)
(10,787)
(44,471)
(104,389)
(148,860)
1,452
140,573
142,646
Accumulated amortisation
Carrying amount beginning balances
Amortisation
* As reclassified (Note 4)
17.
31 Desember/
December
2013
Pihak ketiga
The Bank of Tokyo Mitsubishi UFJ, Ltd
- Dolar AS
Pihak berelasi
PT Bank Mandiri (Persero) Tbk
- Rupiah
- Dolar AS
PT Bank Rakyat Indonesia
(Persero) Tbk
- Rupiah
PT Bank Negara Indonesia
(Persero) Tbk
- Rupiah
Jumlah
Tingkat suku bunga per periode
berjalan
Rupiah
Dolar AS
31 Desember/
December
2012
365,670
193,400
31 Desember/
December
2011
181,360
Third party
The Bank of Tokyo
Mitsubishi UFJ, Ltd
US Dollar -
460,562
22,062
17,100
3,965
197,070
107,565
496,500
39,140
157,680
9,968
10,000
Related parties
PT Bank Mandiri (Persero) Tbk
Rupiah US Dollar PT Bank Rakyat Indonesia
(Persero) Tbk
Rupiah PT Bank Negara Indonesia
(Persero) Tbk
Rupiah -
1,354,762
263,605
643,675
Total
5.50%-11.00%
0.12%-0.25%
6.50%-8.75%
1.85%-3.50%
6.67%-8.00%
1.75%-5.00%
Minimum Debt
Service Coverage Ratio
(DSCR): 1.0 times
Minimum fixed assets and inventory ratio against
debt and other financial instruments at 100%
a.
a.
d.
d.
d.
d.
i.
i. Consolidated financial
maintained as follows:
ratios
should
be
ii. Selama
pinjaman
belum
dilunasi,
Perusahaan tidak boleh mengikatkan diri
sebagai penjamin utang atau menjaminkan
harta kekayaan Perusahaan kepada pihak
lain, kecuali jika Perusahaan mampu untuk
menjaga posisi keuangan sebagaimana
dipersyaratkan pada butir i di atas.
iii. Selama
pinjaman
belum
dilunasi,
Perusahaan harus memberitahu Bank
Mandiri jika rapat umum pemegang
saham/rapat umum pemegang saham luar
biasa
memutuskan
untuk
melakukan
pembagian dividen.
17.
Pada
bulan
November 2011,
Perusahaan
memperoleh fasilitas pinjaman Kredit Modal Kerja
dari PT Bank Rakyat Indonesia (Persero) Tbk
dengan fasilitas maksimum sebesar Rp500.000.
Tingkat bunga yang berlaku adalah JIBOR (Jakarta
Inter Bank Offer Rate) tiga bulanan ditambah 1,3%.
Pada bulan Desember 2012 terjadi perubahan
acuan tingkat bunga yang berlaku menjadi LPS +
1,5%. Fasilitas pinjaman ini jatuh tempo pada
tanggal 15 November 2013 dan telah diperpanjang
pada tanggal 13 Desember 2013 dan akan jatuh
tempo pada 15 November 2014. Pada tanggal 31
Desember 2013, 2012 dan 2011, jumlah pinjaman
yang terutang masing-masing sebesar Rp496.500,
Rp39.140 dan Rp157.680.
i.
i.
be
17.
i.
i.
18.
UTANG USAHA
18.
31 Desember/
December
2013
TRADE PAYABLES
31 Desember/ 31 Desember/
December
December
2012
2011
Pihak ketiga
Pihak berelasi
404,453
1,080
334,975
2,140
300,341
2,017
Third parties
Related parties
405,533
337,115
302,358
18.
31 Desember/
December
2012
318,911
86,622
311,441
25,674
223,777
78,581
Rupiah
Foreign currencies
Jumlah
405,533
337,115
302,358
Total
UTANG ROYALTI
19.
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
Timah
Batubara
Nikel
2,673
512
9,848
7,154
-
6,451
13,327
-
Tin
Coal
Nickel
Jumlah
3,185
17,002
19,778
Total
BEBAN AKRUAL
20.
31 Desember/
December
2013
21.
ROYALTIES PAYABLE
Royalties payable represents amounts due to the
Government in relation to tin and coal sales.
20.
31 Desember/
December
2011
Rupiah
Mata uang asing
ACCRUED EXPENSES
31 Desember/
December
2012
31 Desember/
December
2011
294,421
113,487
192,099
101,568
180,286
148,317
10,000
6,234
13,476
417,908
299,901
342,079
Total
21.
PROVISION
FOR
REHABILITATION
ENVIRONMENTAL
21.
PROVISION
FOR
ENVIRONMENTAL
REHABILITATION (continued)
Grup
melakukan
provisi
biaya
rehabilitasi
lingkungan hidup sesuai dengan Undang-Undang
No. 32/2009 tentang Perlindungan dan Pengelolaan
Lingkungan Hidup, Peraturan Pemerintah No. 78
tahun 2010 tentang Reklamasi dan Pasca Tambang
dan Peraturan Menteri Energi dan Sumber Daya
(KESDM) Mineral No. 18 tahun 2008 tentang
Reklamasi dan Penutupan Tambang.
31 Desember/
December
2013
Saldo awal
Penambahan
Penggunaan
Pemulihan
31 Desember/
December
2012
31 Desember/
December
2011
312,637
3,895
(8,634)
(28,985)
290,973
25,288
(3,624)
-
199,925
97,096
(6,048)
-
278,913
312,637
290,973
(14,804)
Saldo akhir
Beginning balance
Additions
Utilisation
Reversal
Transferred to liabilities
directly associated with assets
held for sale
264,109
312,637
290,973
Ending balance
Estimasi penggunaan
dalam satu tahun
Estimasi penggunaan dalam
jangka waktu Iebih dari satu tahun
38,003
35,067
35,067
226,106
277,570
255,906
Jumlah
264,109
312,637
290,973
Total
23.
22.
NON-CONTROLLING INTEREST
At 31 December 2013, 2012 and 2011, noncontrolling interest in net assets of TIM amounted to
Rp112, Rp349 and Rp335, respectively. While noncontrolling interest in income of TIM at 31 December
2013, 2012 and 2011 amounted to Rp26, Rp14 and
Rp26, respectively.
MODAL SAHAM
23.
Pemegang saham/Shareholders
Saham Seri A/A Class share:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Saham Seri B/B Class shares:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Sukrisno (Direktur utama/President
director)
Dadang Mulyadi (Direktur/Director)
Ahmad Rosidi (Direktur/Director)
Purwijayanto (Direktur/Director)
Abrun Abubakar (Direktur /Director)
Masyarakat/Public
Pemegang saham/Shareholders
Saham Seri A/A Class share:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Saham Seri B/B Class shares:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Sukrisno (Direktur utama/President
director)
Dadang Mulyadi (Direktur/Director)
Masyarakat/Public
SHARE CAPITAL
The composition of subscribed and paid-up share
capital at 31 December 2013, 2012 and 2011 is as
follows:
31 Desember/December 2013
Persentase
Jumlah lembar
kepemilikan/
saham/
Percentage of
Number
ownership
of shares
(%)
Jumlah/
Amount
(nilai penuh)/
(full amount)
50
3,271,469,999
65
163,573,499,950
300,000
10,000
10,000
10,000
10,000
1,761,210,000
0.006
0.0002
0.0002
0.0002
0.0002
34.9932
15,000,000
500,000
500,000
500,000
500,000
88,060,500,000
5,033,020,000
100
251,651,000,000
31 Desember/December 2012
Persentase
Jumlah lembar
kepemilikan/
saham/
Percentage of
Number
ownership
of shares
(%)
Jumlah/
Amount
(nilai penuh)/
(full amount)
50
3,271,469,999
65
163,573,499,950
120,000
5,000
1,761,425,000
0.0024
0.00001
34.99759
6,000,000
250,000
88,071,250,000
5,033,020,000
100
251,651,000,000
23.
31 Desember/December 2011
Persentase
Jumlah lembar
kepemilikan/
saham/
Percentage of
Number
ownership
of shares
(%)
Pemegang saham/Shareholders
Saham Seri A/A Class share:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Saham Seri B/B Class shares:
Pemerintah Republik Indonesia (Pemilik
utama/ Ultimate parent)
Wachid Usman (Direktur Utama/President
Director)
Gatut Hari Prasetyo (Direktur/Director)
Masyarakat/Public
24.
Jumlah/
Amount
(nilai penuh)/
(full amount)
50
3,271,469,999
65
163,573,499,950
10,000
10,000
1,761,530,000
0.0002
0.0002
34.9996
500,000
500,000
88,076,500,000
5,033,020,000
100
251,651,000,000
24.
PENDAPATAN USAHA
25.
31 Desember/
December
2013
REVENUE
31 Desember/
December
2012
31 Desember/
December
2011
5,666,712
114,651
45,578
14,399
11,113
-
7,183,254
109,790
52,696
2,431
14,882
115
7,983,450
61,435
66,051
3,058
15,082
975
Jumlah
5,852,453
7,363,168
8,130,051
Total
25.
REVENUE (continued)
31 Desember/December 2013
Penjualan dalam
ribuan Dolar AS/
Jumlah penjualan
Sales in
Penjualan
setara Rupiah/
thousands of
dalam Rupiah/
Total sales in
US Dollars
Sales in Rupiah
Rupiah equivalent
Penjualan ekspor
Penjualan lokal
544,962
1,381
370,620
5,283,746
382,966
Export sales
Local sales
Jumlah
546,343
370,620
5,666,712
Total
31 Desember/December 2012
Penjualan dalam
ribuan Dolar AS/
Jumlah penjualan
Sales in
Penjualan
setara Rupiah/
thousands of
dalam Rupiah/
Total sales in
US Dollars
Sales in Rupiah
Rupiah equivalent
Penjualan ekspor
Penjualan lokal
730,345
1,416
178,799
6,962,208
221,046
Export sales
Local sales
Jumlah
731,761
178,799
7,183,254
Total
31 Desember/December 2011
Penjualan dalam
ribuan Dolar AS/
Jumlah penjualan
Sales in
Penjualan
setara Rupiah/
thousands of
dalam Rupiah/
Total sales in
US Dollars
Sales in Rupiah
Rupiah equivalent
Penjualan ekspor
Penjualan lokal
880,642
2,444
250,933
7,703,317
280,133
Export sales
Local sales
Jumlah
883,086
250,933
7,983,450
Total
26.
26.
31 Desember/
December
2013
COST OF REVENUE
31 Desember/
December
2012
31 Desember/
December
2011
2,445,469
679,238
644,968
299,093
196,640
178,554
154,298
77,754
76,473
61,623
26,991
2,670,622
633,800
615,922
369,850
211,549
155,236
112,206
147,136
88,474
34,411
29,517
4,218,916
552,636
638,019
366,122
197,177
157,365
98,546
167,858
92,346
32,600
32,856
128,612
256,339
299,078
4,969,713
5,325,062
6,853,519
26.
31 Desember/
December
2013
31 Desember/
December
2012
5,325,062
6,853,519
1,174,021
287,232
34,044
(2,056,278)
2,000,989
36,986
(1,275,203)
1,441,245
55,002
(2,103,142)
762,772
4,408,732
6,087,834
27.
31 Desember/
December
2013
28.
(606,895)
6,246,624
Total
31 Desember/
December
2012
31 Desember/
December
2011
220,636
94,003
55,689
44,375
43,194
33,034
237,121
76,501
44,047
40,113
69,615
37,781
234,813
73,347
28,851
32,914
81,811
26,428
79,341
61,523
85,628
Jumlah
570,272
566,701
563,792
Total
BEBAN PENJUALAN
28.
31 Desember/
December
2013
Pengangkutan
Lain-lain (masing-masing
di bawah Rp20.000)
Jumlah
29.
31 Desember/
December
2011
4,969,713
(560,981)
Jumlah
COST OF REVENUE
SELLING EXPENSES
31 Desember/
December
2012
31 Desember/
December
2011
24,888
33,333
33,997
Freight
19,509
24,408
26,073
44,397
57,741
60,070
Total
BEBAN KEUANGAN
29.
31 Desember/
December
2013
FINANCE COSTS
31 Desember/
December
2012
31 Desember/
December
2011
Beban bunga
Provisi bank
27,967
6,865
23,166
6,769
17,666
7,346
Interest expense
Bank charges
Jumlah
34,832
29,935
25,012
Total
30.
31 Desember/ 31 Desember/
December
December
2012*
2011*
102,495
(39,551)
24,123
(41,956)
(38,345)
(28,845)
(20,855)
-
(501)
Jumlah
(4,747)
(16,639)
-
26,403
(57,905)
(12,285)
(74,544)
Total
31.
* As reclassified (Note 4)
31.
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
Jumlah saham
Jumlah rata-rata tertimbang saham
biasa untuk perhitungan laba
per saham dasar (satuan penuh)
(Catatan 23)
Laba bersih yang dapat diatribusikan
kepada pemilik entitas induk
Number of shares
5,033,020,000
515,076
431,575
896,780
102
86
178
32.
32.
33.
DIVIDEN
(lanjutan)
TUNAI
DAN
CADANGAN
UMUM
32.
33.
31 Desember/
December
2012
31 Desember/
December
2011
Program pensiun
Program pensiun lainnya
Jaminan kesehatan pascakerja
40,041
25,641
110,007
121,478
28,379
89,466
8,629
26,696
82,126
Pension plan
Other pension plan
Post-employment healthcare benefits
Jumlah
175,659
239,323
117,451
Total
31 Desember/
December
2012
31 Desember/
December
2011
64,248
(25,896)
52,178
(35,117)
(46,626)
38,352
17,061
(46,626)
325,092
304,362
290,769
Post-employment
healthcare benefits obligation
33.
a. Program pension
Grup menyediakan imbalan pascakerja untuk
para karyawan yang memenuhi kualifikasi.
Jumlah karyawan yang berhak atas imbalan
tersebut adalah 4.652, 4.498, dan 3.949 pada
tanggal 31 Desember 2013, 2012 dan 2011.
Angka ini tidak diaudit.
31 Desember/
December
2013
Biaya jasa kini
Beban bunga
Penyesuaian manfaat pasti
karena perubahan
skema program
Amortisasi biaya jasa lalu
Keuntungan aktuarial neto
Imbal hasil ekspektasian aset
program
Pembatasan pengakuan aktiva
Jumlah
31 Desember/
December
2012
31 Desember/
December
2011
22,920
21,329
15,797
20,410
12,862
20,854
7,255
97,817
3,477
(2,192)
996
Adjustment due to
change of scheme
Amortisation of past service cost
Net actuarial gain
(11,463)
-
(16,023)
-
(23,891)
18,034
40,041
121,478
26,663
Total
33.
31 Desember/
December
2012
(243,137)
(344,022)
(291,569)
152,498
154,887
185,753
210,447
97,961
309,603
64,248
52,178
115,995
31 Desember/
December
2012
31 Desember/
December
2011
344,022
22,920
21,329
291,569
15,797
20,410
242,490
12,862
20,854
Opening balance
Current service cost
Interest cost
97,817
Adjustment due to
change of scheme
(34,119)
(111,016)
89,292
(170,863)
105,062
(89,699)
243,136
344,022
291,569
31 Desember/
December
2013
31 Desember/
December
2011
31 Desember/
December
2012
31 Desember/
December
2011
210,447
309,603
274,079
11,463
(8,119)
52,112
(111,016)
16,023
(1,976)
52,279
(165,482)
23,093
31,136
35,325
(54,030)
154,887
210,447
309,603
33.
31 Desember/
December
2013
Instrumen keuangan
Investasi dengan
pengembalian tetap
31 Desember/
December
2012
31 Desember/
December
2011
35%
35%
35%
Financial instrument
65%
65%
65%
100%
100%
100%
31 Desember/ 31 Desember/
December
December
2013
2012
31 Desember/
December
2011
31 Desember/
December
2010
31 Desember/
December
2009
243,137
344,022
291,569
242,490
272,398
(154,887)
(210,447)
(309,604)
(274,079)
88,250
133,575
(18,035)
(31,589)
33.
Penyesuaian liabilitas
program
31 Desember/
December
2011
31 Desember/
December
2010
31 Desember/
December
2009
42,237
11,065
13,199
11,811
9,832
Experience adjustments
on plan liabilities
8,118
1,976
(31,136)
1,284
(18,883)
Experience adjustments
on plan assets
Penyesuaian aset
program
31 Desember/
December
2013
Biaya jasa kini
Beban bunga
Keuntungan aktuarial neto
Imbal hasil ekspektasian aset
program
Jumlah
31 Desember/
December
2012
13,426
67,231
31,123
7,239
59,299
23,961
(1,772)
(1,033)
110,008
89,466
(994,630)
Liabilitas neto
31 Desember/
December
2011
2,861
58,269
21,306
(310)
82,126
post-
31 Desember/
December
2012
31 Desember/
December
2011
(1,084,378)
(847,129)
635,819
33,719
757,744
22,272
546,511
9,849
(325,092)
(304,362)
(290,769)
Net liability
33.
Movements in the present value of the postemployment healthcare benefit obligation in the
current year were as follows:
31 Desember/
December
2012
31 Desember/
December
2011
(1,084,378)
(13,426)
(67,231)
91,127
79,278
(847,129)
(7,239)
(59,299)
(234,499)
63,788
(677,544)
(2,861)
(58,269)
(165,210)
56,755
Beginning balance
Current service cost
Interest cost
Actuarial gain/(losses)
Benefits paid
(994,630)
(1,084,378)
(847,129)
Ending balance
31 Desember/
December
2012
31 Desember/
December
2011
22,272
9,849
1,773
(325)
10,000
1,033
(695)
12,085
310
(8)
9,547
33,720
22,272
9,849
994,630
(33,719)
Defisit program
960,911
1,062,106
Penyesuaian liabilitas
program
151,337
325
Penyesuaian aset
program
31 Desember/
December
2011
1,084,378
(22,272)
31 Desember/
December
2010
847,129
677,544
837,280
677,544
397,542
80,767
104,998
92,008
39,172
Experience adjustments
on plan liabilities
Experience adjustments
on plan assets
(9,849)
31 Desember/
December
2009
33.
c. Asumsi
Penurunan/
Decrease by
1%
64,052
54,677
1,108,140
991,040
31 Desember/
December
2012
31 Desember/
December
2011
Tingkat diskonto
7,82%
6,2%
7,0%
Tingkat kenaikan
gaji yang diharapkan
4,0%
4,0%
4,5%
Tingkat kenaikan
biaya kesehatan
Discount rate
Salary increment rate
4,5%
4,0%
4,5%
Tingkat kematian
Tabel Mortalitas
Indonesia 3 (TMI 3)/
Table Mortality
Indonesia 3 (TMI 3)
Tabel Mortalitas
Indonesia 2 (TMI 2)/
Table Mortality
Indonesia 2 (TMI 2)
Tabel Mortalitas
Indonesia 2 (TMI 2)/
Table Mortality
Indonesia 2 (TMI 2)
Mortality rate
Tingkat
pengunduran
diri
Resignation rate
Usia pensiun
Normal
56
56
56
34.
NATURE
OF
RELATIONSHIPS
AND
TRANSACTIONS WITH RELATED PARTIES
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
Bank
Deposito berjangka
249,555
343,723
375,361
269,401
149,061
503,500
Cash in banks
Time deposits
Jumlah
593,278
644,762
652,561
Total
7.53%
10.52%
10.64%
Persentase terhadap
jumlah aset
31 Desember/
December
2012
31 Desember/
December
2011
11,043
7,034
Restricted cash
Time deposits
Persentase terhadap
jumlah aset
0.18%
0.11%
31 Desember/
December
2012
31 Desember/
December
2011
Piutang lain-lain
71,647
47,749
47,596
Other receivables
Persentase terhadap
jumlah aset
0.90%
0.78%
0,72%
31 Desember/
December
2011
989,092
70,205
462,315
Persentase terhadap
jumlah liabilitas
32.54%
4.47%
23.44%
SIFAT DAN
(lanjutan)
TRANSAKSI
PIHAK
31 Desember/
December
2013
RELATIONSHIPS
AND
WITH RELATED PARTIES
31 Desember/
December
2012
31 Desember/
December
2011
10,000
8,234
13,476
Persentase terhadap
jumlah liabilitas
0.31%
0.52%
0,68%
f.
31 Desember/
December
2012
31 Desember/
December
2011
69,056
68,581
179,915
30,693
21,600
36,743
15,400
7,209
19,515
115,149
97,390
236,173
Total
31 Desember/
December
2012
31 Desember/
December
2011
Kas
Aset keuangan lainnya
34,207
9,665
Jumlah
43,872
Total
h. Others
h. Lainnya
31 Desember/
December
2013
i.
NATURE
OF
TRANSACTIONS
(continued)
f.
34.
31 Desember/
December
2012
31 Desember/
December
2011
Jiwasraya
PT BNI Life Insurance
AJTM
37,427
216
27,885
5,509
317
3,010
21,073
451
Jiwasraya
PT BNI Life Insurance
AJTM
Jumlah
37,643
33,711
24,534
Total
i.
32,285
31 Desember/
December
2012
32,215
34,202
SIFAT DAN
(lanjutan)
j.
TRANSAKSI
PIHAK
BERELASI
34.
j.
NATURE
OF
TRANSACTIONS
(continued)
RELATIONSHIPS
AND
WITH RELATED PARTIES
Hubungan/
Relationship
Sifat transaksi/
Nature of transactions
PT BPD Sumsel
KKMM
Koperasi karyawan/
Employees cooperative
KJUB
Afiliasi/Affiliates
IMA
Afiliasi/Affiliates
AJTM
INFORMASI SEGMEN
a.
Segmen operasi
SEGMENT INFORMATION
a.
Operating segments
i.
i.
ii.
ii.
iii.
iii.
iv.
iv.
Segmen
tersebut
menyelenggarakan
kegiatan usahanya secara substansial di
Indonesia. Seluruh transaksi antar segmen
telah dieliminasi dalam penyusunan
laporan keuangan konsolidasian.
35.
b.
31 Desember/
December
2013
Segmen
Segmen
pertambangan pertambangan
batubara/
timah/
Coal mining
Tin mining
segment
segment
Segmen
konstruksi/
Construction
segment
Eliminasi/
Elimination
Jumlah/
Total
PENDAPATAN
Pendapatan eksternal
Pendapatan antar segmen
14,399
31,912
45,578
-
5,666,712
1,818,333
125,764
117,161
(1,967,406)
5,852,453
-
REVENUE
External revenue
Inter-segment revenue
Jumlah pendapatan
46,311
45,578
7,485,045
242,925
(1,967,406)
5,852,453
Net revenue
HASIL
Hasil segmen
10,471
(5,454)
849,900
20,460
(46,325)
829,052
RESULTS
Segment results
(34,832)
15,633
(4,747)
(3,604)
(257,101)
(29,299)
515,102
INFORMASI LAINNYA
Aset segmen
Investasi pada entitas asosiasi
Jumlah aset yang
dikonsolidasikan
Liabilitas segmen
Liabilitas yang tidak dapat
dialokasikan
Jumlah liabilitas yang
dikonsolidasikan
Pengeluaran modal
Penyusutan dan amortisasi
Unallocated
expenses
Finance cost
Interest income
Others
Share in net loss
of associates
Income tax expense
Loss for the year from
discontinued operations
Profit for the year
OTHER INFORMATION
231,635
-
303,321
64,060
6,065,126
4,761,627
1,256,096
1,200
(104,859)
(4,694,912)
14,557
12,803
2,903,094
214,594
(153,864)
7,751,319
131,975
7,883,294
2,991,184
112
2,991,296
3,864
3,327
585,598
14,621
13,141
3,523
296,191
19,272
(154,113)
-
453,297
332,127
Segment assets
Investments in associates
Condolidated
total assets
Segment liabilities
Unallocated
liabilities
Consolidated total
liabilities
Capital expenditures
Depreciation and
amortisation
35.
b.
Segmen
Segmen
pertambangan pertambangan
batubara/
timah/
Coal mining
Tin mining
segment
segment
Segmen
eksplorasi/
Exploration
segment
Segmen
konstruksi/
Construction
segment
Eliminasi/
Elimination
Jumlah/
Total
PENDAPATAN
Penjualan eksternal
Penjualan antar segmen
2,431
57,620
52,696
-
7,183,254
-
124,787
161,735
(219,355)
7,363,168
-
REVENUE
External sales
Inter-segment sales
Jumlah pendapatan
60,051
52,696
7,183,254
286,522
(219,355)
7,363,168
Net revenue
1,006
(6,175)
509,714
14,617
131,744
650,906
RESULTS
Segment results
HASIL
Hasil segmen
Bagian yang tidak
dapat dialokasikan
Beban keuangan
Pendapatan bunga
Lain-lain
Beban pajak penghasilan
Kepentingan non pengendali
Bagian rugi neto
entitas asosiasi
Laba tahun berjalan dari
operasi yang dihentikan
Liabilitas segmen
Liabilitas yang tidak dapat
dialokasikan
Jumlah liabilitas yang
dikonsolidasikan
431,589
6,030,022
100,298
31 December 2012
OTHER INFORMATION
Segment assets
Investments in associates
Consolidated
total assets
(16,670)
28,471
Unallocated
expenses
Finance cost
Interest income
Others
Income tax
Non-controlling interest
Share in net loss
of associates
Profit for the year from
discontinued operations
(29,935)
15,856
(12,285)
(204,740)
(14)
312,486
380,938
71
9,766,533
4,663,298
1,076,965
1,200
(5,506,900)
(4,564,271)
6,130,320
368,356
158,350
5,391,707
1,063,228
(5,410,513)
1,571,128
992
1,572,120
Segment liabilities
Unallocated
liabilities
Consolidated total
liabilities
Pengeluaran modal
44,557
20
550,959
1,558
597,094
17,102
4,138
346,867
21,768
389,875
Capital expenditures
Depreciation and
amortisation
8,078
8,078
31 Desember 2011
PENDAPATAN
Pendapatan eksternal
Pendapatan antar segmen
3,059
60,449
66,050
-
7,983,450
-
77,492
97,092
(157,541)
8,130,051
-
31 December 2011
REVENUE
External revenue
Inter-segment revenue
Jumlah pendapatan
63,508
66,050
7,983,450
174,584
(157,541)
8,130,051
Net revenue
1,122,866
(25,795)
161,889
1,259,591
RESULTS
Segment results
HASIL
Hasil segmen
Bagian yang tidak
dapat dialokasikan
Beban keuangan
Pendapatan bunga
Lain-lain
Beban pajak penghasilan
Kepentingan non pengendali
Bagian rugi neto
entitas asosiasi
Laba tahun berjalan dari
operasi yang dihentikan
1,301
(670)
59,448
Unallocated
expenses
Finance cost
Interest income
Others
Income tax expense
Non-controlling interest
Share in net loss
of associates
Profit for the year from
discontinued operations
896,806
(25,012)
34,671
(74,544)
(350,056)
(26)
(7,266)
35.
c.
31 Desember/
December
2011
Segmen
eksplorasi/
Exploration
segment
Segmen
Segmen
pertambangan pertambangan
batubara/
timah/
Coal mining
Tin mining
segment
segment
Segmen
konstruksi/
Construction
segment
Eliminasi/
Elimination
Jumlah/
Total
INFORMASI LAINNYA
OTHER INFORMATION
Aset segmen
Investasi pada entitas asosiasi
Jumlah aset yang
dikonsolidasikan
241,591
-
414,206
71
9,905,762
4,487,083
1,093,640
1,200
(5,212,832)
(4,360,914)
Liabilitas segmen
Liabilitas yang tidak dapat
dialokasikan
Jumlah liabilitas yang
dikonsolidasikan
297,587
195,679
5,658,536
1,000,547
(5,180,363)
6,569,807
1,971,986
26
1,972,012
Pengeluaran modal
25,874
364,956
25,793
416,623
17,551
4,651
221,060
19,720
262,982
5,278
4,698
4,855
20,089
34,920
KOMITMEN
a. Jaminan untuk program pinjaman karyawan
Segment assets
Investments in associates
Consolidated
total assets
Segment liabilities
Unallocated
liabilities
Consolidated total
liabilities
Capital expenditures
Depreciation and
amortisation
Non cash expense
other than depreciation
and amortization
6,442,367
127,440
36.
COMMITMENTS
a.
KOMITMEN (lanjutan)
a. Jaminan untuk program pinjaman karyawan
(lanjutan)
COMMITMENTS (continued)
a.
b.
c.
program
Sales commitment
loans
employee
Guarantee on
(continued)
d.
KOMITMEN (lanjutan)
d. Perjanjian
(lanjutan)
kerjasama
36.
dengan
PT
PAL
COMMITMENTS (continued)
d.
Cooperation
(continued)
agreement
with
PT
PAL
e. Peraturan mengenai
tambah mineral
peningkatan
nilai
e.
KOMITMEN (lanjutan)
e. Peraturan mengenai peningkatan
tambah mineral (lanjutan)
37.
COMMITMENTS (continued)
e.
Peraturan
Menteri
Perdagangan
No.
32/M-DAG/PER/6/2013
amandemen
atas
peraturan No. 78/M-DAG/PER/12/2012 mengenai
peraturan ekspor timah akan efektif pada tanggal
1 Juli 2013. Dalam amandemen tersebut, semua
eksportir timah harus terdaftar pada perdagangan
berjangka komoditi (di Indonesia) atau lain, ekspor
tidak bisa dilakukan. Peraturan ini juga
dimaksudkan untuk mengurangi ekspor timah
ilegal.
Minister of Trading Regulation No. 32/MDAG/PER/6/2013 to amend regulation No. 78/MDAG/PER/12/2012 regarding tin export regulation
and will be effective on 1 July 2013. Under the
amended regulation, all tin exporters must be
registered with the commodity futures trading (in
Indonesia) or else the export cannot be done.
This regulation is also intended to reduce export
of illegal tin.
KONTINJENSI
a. Permasalahan mengenai penambangan liar
37.
CONTINGENCIES
a.
KONTINJENSI
b. Regulasi kehutanan
CONTINGENCIES
b.
Forestry regulation
On
10
July
2008,
the
Ministry
of
Forestry issued a Ministerial Regulation
No. P.43/Menhut-II/2008 (P43 Regulation)
regarding Guidelines for Borrow Use of Forestry
Areas with an objective to restrict and regulate
the use of a forest area for limited strategic and
public interest outside of the forestry sector
without changing the function and the design of
the forest area. Based on such P43 Regulation, it
was stated that if the borrow use of the forestry
areas for non-forestry activities is in a province
where the coverage of the forest areas is above
30% of the land of the province, PNBP
compensation for the use of the forest area can
be requested by State owned enterprises/local
government owned companies.
Sebagai
salah
satu
persyaratan
untuk
mendapatkan Izin Pinjam Pakai Penggunaan
Kawasan Hutan, TT telah melaksanakan kegiatan
Tata Batas Areal lokasi permohonan pada wilayah
yang telah mendapatkan Persetujuan Prinsip
Penggunaan Kawasan Hutan.
KONTINJENSI
b. Regulasi kehutanan
CONTINGENCIES
b.
Forestry regulation
c. Jaminan reklamasi
c.
Reclamation guarantee
KONTINJENSI
c. Jaminan reklamasi (lanjutan)
CONTINGENCIES
c.
d.
KONTINJENSI
37.
CONTINGENCIES
d.
38.
Mata uang
asing/
Foreign
currencies
Aset moneter
Kas dan setara kas
Piutang usaha
US$
GBP
US$
38.
MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCY
31 Desember/December 2013
Jumlah
mata uang
asing/Amount
Ekuivalen
in foreign
rupiah/Rupiah
currencies
equivalent
23,770,993
6,275,758
77,388,955
289,714
126,122
943,294
1,359,161
Monetary assets
Cash and cash equivalents
Trade receivables
Total monetary assets
Monetary liabilities
Trade payables
MYR
AUD
Euro
JPY
CHF
SGD
US$
(69,410)
(439,883)
(266,704)
(68,644,562)
(1,551)
(486,247)
(2,916,976)
(257)
(4,777)
(19,504)
(219)
(21)
(4,691)
(35,555)
US$
US$
(31,810,000)
(274,273)
(387,732)
(3,185)
(455,941)
903,220
Mata uang
asing/
Foreign
currencies
Aset moneter
Kas dan setara kas
Piutang usaha
US$
GBP
US$
38.
MONETARY
ASSETS
AND
DENOMINATED IN FOREIGN
(continued)
31 Desember/December 2012
Jumlah
mata uang
asing/Amount
Ekuivalen
in foreign
rupiah/Rupiah
currencies
equivalent
32,077,870
47,259
53,274,767
LIABILITIES
CURRENCY
310,193
687
515,167
826,047
Monetary assets
Cash and cash equivalents
Trade receivables
Total monetary assets
Monetary liabilities
Trade payables
MYR
AUD
Euro
JPY
CHF
SGD
US$
(69,031)
(97,286)
(140,479)
(58,718,072)
(1,551)
(172,078)
(1,523,215)
(218)
(975)
(1,799)
(6,576)
(16)
(1,361)
(14,729)
US$
US$
(20,410,000)
(1,758,221)
(197,365)
(17,002)
(240,041)
586,006
Mata uang
asing/
Foreign
currencies
Aset moneter
Kas dan setara kas
Piutang usaha
US$
GBP
US$
31 Desember/December 2011
Jumlah
mata uang
asing/Amount
Ekuivalen
in foreign
rupiah/Rupiah
currencies
equivalent
5,919,938
40,273
63,411,336
53,682
563
575,014
629,259
(14)
Trade receivables
Total monetary assets
Monetary liabilities
Trade payables
MYR
AUD
Euro
GBP
JPY
CHF
SGD
US$
(16,264,558)
(620,196)
(6,744,927)
(4,325)
(61,163)
US$
US$
(31,862,042)
-
(288,925)
-
(367,506)
261,753
(5,000)
(952,335)
Monetary assets
Cash and cash equivalents
(11,179)
(1,900)
39.
40.
38.
MONETARY
ASSETS
AND
DENOMINATED IN FOREIGN
(continued)
LIABILITIES
CURRENCY
KATEGORI
KEUANGAN
DAN
KELAS
INSTRUMEN
39.
40.
40.
31 Desember/
December
2013
Pinjaman bank
Ekuitas
31 Desember/
December
2012
1,354,762
4,892,110
263,605
4,558,200
28%
6%
b.
31 Desember/
December
2011
643,675
4,597,795
14%
Bank loan
Equity
Bank loan to equity ratio
Fungsi
Satuan
Kerja
Keuangan
Grup
menyediakan
jasa
untuk
bisnis,
mengkoordinasikan akses ke pasar keuangan
domestik dan internasional, memantau dan
mengelola risiko keuangan yang berkaitan
dengan operasi Grup melalui laporan risiko
internal yang menganalisis eksposur dengan
derajat dan besarnya risiko. Risiko ini termasuk
risiko pasar (termasuk risiko mata uang, risiko
suku bunga dan risiko harga lainnya), risiko
kredit dan risiko likuiditas.
i)
i)
Foreign
currency
(continued)
risk
management
40.
31 Desember/
December
2013
31 Desember/
December
2012
31 Desember/
December
2011
1,377,896
-
290,415
-
7,517
311,286
1,597
Counterparties without
external credit rating
Group 1
Group 2
Group 3
Jumlah
1,377,896
290,415
320,400
Total
40.
Kelompok 1
pelanggan/pihak berelasi
baru (kurang dari 180
hari).
Group 1
Kelompok 2
pelanggan/pihak berelasi
yang telah ada (lebih dari
180 hari) tanpa pernah
mengalami gagal bayar
sebelumnya.
Group 2
existing
customers/related
parties (more than 180 days)
with no defaults in the past.
Kelompok 3
pelanggan/pihak berelasi
yang telah ada (lebih dari
180 hari) yang pernah
mengalami gagal bayar
sebelumnya.
Seluruh
gagal
bayar
telah
terpulihkan sepenuhnya.
Group 3
existing
customers/related
parties (more than 180 days)
with some defaults in the past.
All
defaults
were
fully
recovered.
v)
40.
b.
Tingkat
bunga
efektif
rata-rata
tertimbang/
Weighted
average
effective
interest
rate
31 Desember 2013
Tanpa bunga
Utang usaha
Pihak berelasi
Pihak ketiga
Biaya masih
harus dibayar
Liabilitas jangka
pendek lainnya
Instrumen tingkat
bunga variabel
Utang bank
jangka pendek
Instrumen tingkat
bunga tetap
Utang bank
jangka pendek
Jumlah
Kurang dari
satu bulan/
Less than
1 month
3 bulan 1 tahun/
3 months
to 1 year
1-3 bulan/
1-3 months
Diatas
5 tahun/
More than
5 years
1-5 tahun/
1-5 years
Jumlah/
Total
303,027
651
1,080
60,603
31 December 2013
Non-interest bearing
Trade accounts payable
1,080
Related parties
364,281
Third parties
93,256
242,510
86,163
421,929
42,817
3,004
45,821
5.96%
863,685
863,685
5.08%
492,592
492,592
Accrued expenses
Other current
liabilities
Variable interest rate
instrument
Short-term
bank loans
Fixed interest rate
instrument
Short-term
bank loans
439,100
246,165
1,504,123
2,189,388
Total
40.
b.
v)
31 December 2012
Tanpa bunga
Utang usaha
Pihak berelasi
Pihak ketiga
Biaya masih
harus dibayar
Liabilitas lainnya
Instrumen tingkat
bunga variabel
Utang bank
jangka pendek
Instrumen tingkat
bunga tetap
Utang bank
jangka pendek
Jumlah
40.
Kurang dari
satu bulan/
Less than
1 month
3 bulan 1 tahun/
3 months
to 1 year
1-3 bulan/
1-3 months
Diatas
5 tahun/
More than
5 years
1-5 tahun/
1-5 years
Jumlah/
Total
321,038
1,180
2,140
12,757
31 December 2012
Non-interest bearing
Trade accounts payable
2,140
Related parties
334,975
Third parties
9,152
-
204,586
10,969
86,163
-
299,901
10,969
4.18%
232,540
232,540
6.42%
31,065
31,065
Accrued expenses
Other liabilities
Variable interest rate
instrument
Short-term
bank loans
Fixed interest rate
instrument
Short-term
bank loans
330,190
216,735
364,665
911,590
Total
40.
TANGGUNG
JAWAB
DAN
MANAJEMEN ATAS LAPORAN
KONSOLIDASIAN
OTORISASI
KEUANGAN
41.
MANAGEMENT
RESPONSIBILITY
AND
AUTHORISATION
OF
CONSOLIDATED
FINANCIAL STATEMENTS
The preparation and fair presentation of the
consolidated financial statements on pages 3 to 109
were the responsibility of the Companys Directors,
and were authorized for issue on 14 February 2014.