Professional Documents
Culture Documents
Catatan/
Notes
30 Juni/
June 2016
31 Desember/
December 2015
ASET
ASET LANCAR
Kas dan setara kas
Deposito berjangka yang dibatasi
penggunaannya - bagian lancar
Piutang usaha
Persediaan
Pajak dibayar dimuka bagian lancar
Pajak yang bisa dipulihkan
kembali
Piutang lain-lain - pihak ketiga
Instrumen keuangan derivatif
Uang muka dan biaya dibayar
dimuka - bagian lancar
Aset lancar lain-lain
ASSETS
828,088
702,452
5
6
8
35
257,096
64,443
370
195,694
72,791
32a
63,562
83,067
32b
21,193
3,049
6,506
23,547
2,384
-
21,964
592
11,089
1,125
Recoverable taxes
Other receivables - third parties
Derivative financial instruments
Advances and prepayments current portion
Other current assets
1,266,528
1,092,519
18
7
CURRENT ASSETS
Cash and cash equivalents
Restricted time deposits current portion
Trade receivables
Inventories
Prepaid taxes current portion
NON-CURRENT ASSETS
3,079
1,956
10
326,696
327,460
7
13
54,297
20,000
49,345
20,000
32a
11
9
12
32e
9,438
1,971,542
1,454,404
903,553
5,879
26,092
38,901
2,026,965
1,467,111
903,553
4,746
26,073
4,774,980
4,866,110
TOTAL ASET
6,041,508
5,958,629
TOTAL ASSETS
Catatan/
Notes
30 Juni/
June 2016
31 Desember/
December 2015
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang dividen
Beban yang masih harus dibayar
Liabilitas imbalan kerja jangka
pendek
Utang pajak
Utang royalti
Bagian lancar atas pinjaman
jangka panjang:
- Utang sewa pembiayaan
- Utang bank
Instrumen keuangan derivatif
Utang lain-lain
LIABILITIES
14
26
16
189,139
26,125
196,419
35,185
28,380
32c
15
1,958
100,439
41,060
1,577
13,069
43,372
41,655
107,947
5,374
29,307
93,574
8,147
5,443
CURRENT LIABILITIES
Trade payables
Dividends payable
Accrued expenses
Short-term employee benefit
liabilities
Taxes payable
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Bank loans Derivative financial instruments
Other liabilities
513,697
454,473
15,541
15,541
NON-CURRENT LIABILITIES
Loans from a third party
19
20
18
17
19
20
32e
46,546
1,318,280
564,347
45,443
1,383,481
582,305
21
59,079
51,344
22
83,526
72,999
2,087,319
2,151,113
TOTAL LIABILITAS
2,601,016
2,605,586
TOTAL LIABILITIES
EKUITAS
Ekuitas yang diatribusikan
kepada pemilik entitas induk
Modal saham - modal dasar
80.000.000.000 lembar;
ditempatkan dan disetor penuh
31.985.962.000 lembar dengan
nilai nominal Rp100 per saham
Tambahan modal disetor, neto
Saldo laba
Rugi komprehensif lain
EQUITY
342,940
1,154,494
1,468,820
(13,150)
342,940
1,154,494
1,387,009
(18,555)
Equity attributable to
owners of the parent entity
Share capital - authorised
80,000,000,000 shares;
issued and fully paid
31,985,962,000 shares at
par value of Rp100 per share
Additional paid-in capital, net
Retained earnings
Other comprehensive loss
2,953,104
2,865,888
487,388
487,155
Non-controlling interests
TOTAL EKUITAS
3,440,492
3,353,043
TOTAL EQUITY
6,041,508
5,958,629
23
24
25
2i
27
28
29
Laba bruto
(873,125)
1,398,736
(1,099,739)
Revenue
Cost of revenue
302,688
298,997
(73,039)
6,811
(75,437)
(1,257)
Laba usaha
236,460
222,303
Biaya keuangan
Pendapatan keuangan
Bagian atas rugi neto entitas asosiasi
dan ventura bersama
(25,065)
3,950
(29,058)
7,761
(765)
(2,605)
(21,880)
(23,902)
214,580
198,401
(91,538)
(79,324)
123,042
119,077
Beban usaha
Pendapatan/(beban) lain-lain, neto
30
31
32d
Gross profit
Operating expenses
Other income/(expenses), net
Operating income
Finance costs
Finance income
Share in net loss of associates
and joint ventures
2,652
(4,844)
18
5,627
22,280
32d
(2,532)
(10,025)
5,747
7,411
128,789
126,488
Catatan/
Notes
Laba periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
27
27
122,113
929
119,150
(73)
123,042
119,077
127,518
1,271
127,334
(846)
128,789
126,488
0.00382
0.00355
0.00373
0.00347
34
Dividen
1,154,494
1,154,494
1,154,494
1,154,494
52,707
1,525
51,182
51,182
1,782
49,400
1,416,113
(40,302)
(1,525)
122,113
1,335,827
1,333,431
(45,420)
(1,782)
119,150
1,261,483
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
342,940
Saldo pada
30 Juni 2016
342,940
342,940
Dividen
Saldo pada
1 Januari 2016
Saldo pada
30 Juni 2015
342,940
Saldo pada
1 Januari 2015
Modal
saham/
Share
capital
(16,245)
2,310
(18,555)
(16,860)
(4,071)
(12,789)
2,953,104
(40,302)
127,518
2,865,888
2,849,524
(45,420)
127,334
2,767,610
Total
487,388
(1,038)
1,271
487,155
488,795
(2,221)
(846)
491,862
Kepentingan
non-pengendali/
Non-controlling
interests
3,440,492
(41,340)
128,789
3,353,043
3,338,319
(47,641)
126,488
3,259,472
Total
ekuitas/
Total equity
Balance as at
30 June 2016
Dividends
Appropriation of
retained earnings
Balance as at
1 January 2016
Balance as at
30 June 2015
Dividends
Appropriation of
retained earnings
Balance as at
1 January 2015
The accompanying notes to the interim consolidated financial statements form an integral
part of these interim consolidated financial statements.
3,095
3,095
(15,663)
12,255
(27,918)
Lampiran 3 Schedule
2016
Arus kas dari aktivitas operasi
Penerimaan dari pelanggan
Pembayaran kepada pemasok
Pembayaran kepada karyawan
Penerimaan pendapatan bunga
Pembayaran royalti
Pembayaran pajak penghasilan badan
dan pajak penghasilan final
Penerimaan restitusi pajak penghasilan
Pembayaran beban bunga dan keuangan
Penerimaan/(pembayaran) lain-lain, neto
2015
1,113,967
(570,183)
(71,831)
3,950
(109,364)
1,399,466
(904,030)
(75,840)
7,761
(111,995)
(30,456)
16,512
(22,176)
3,987
(73,972)
41,525
(24,890)
7,829
334,406
265,854
(60,302)
38
(28,301)
1,270
(5,031)
-
(15,009)
(20,000)
(8)
(65,295)
(62,048)
15,000
(69,000)
60,000
(217,750)
(75,487)
(75,487)
(1,038)
(14,635)
(2,221)
(16,777)
(788)
(1,135)
(145,948)
(253,370)
123,163
(49,564)
702,452
745,248
2,473
828,088
(7,892)
687,792
1.
UMUM
a.
Pendirian
lainnya
Perusahaan
dan
informasi
GENERAL
a.
Perusahaan
mulai
beroperasi
secara
komersial pada bulan Juli 2005. Perusahaan
berdomisili di Jakarta dan berlokasi di Gedung
Menara Karya, lantai 23, Jl. H.R. Rasuna Said
Blok X-5, Kav. 1-2, Jakarta Selatan.
1.
UMUM (lanjutan)
a.
1.
Pendirian Perusahaan
lainnya (lanjutan)
dan
GENERAL (continued)
informasi
a.
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris Independen
:
:
:
:
Edwin Soeryadjaya
Theodore Permadi Rachmat
Ir. Subianto
Ir. Palgunadi Tatit Setyawan
Dr. Ir. Raden Pardede
:
:
:
:
President Commissioner
Vice President Commissioner
Commissioner
Independent Commissioners
Presiden Direktur
Wakil Presiden Direktur
Direktur
:
:
:
Garibaldi Thohir
Christian Ariano Rachmat
David Tendian
Chia Ah Hoo
M. Syah Indra Aman
Julius Aslan
Siswanto Prawiroatmodjo
:
:
:
President Director
Vice President Director
Directors
:
:
:
:
Chairman
Members
Struktur grup
b.
Group structure
Pada
tanggal
30
Juni
2016
dan
31 Desember 2015, struktur Grup adalah
sebagai berikut:
Kegiatan
usaha/
Business
activity
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
30 Juni/
31 Desember/
June
December
2016
2015
Perdagangan
dan jasa/
Trading and
services
Indonesia
2007
100%
100%
6,479,002
6,365,841
PT Saptaindra
Sejati (SIS)
Jasa
pertambangan/
Mining services
Indonesia
2002
100%
100%
485,672
438,831
1.
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Pertambangan/
Mining
Indonesia
1992
100%
100%
2,437,119
2,334,512
PT Dianlia
Setyamukti
(Dianlia)
Investasi/
Investment
Indonesia
100%
100%
42,943
43,472
PT Jasapower
Indonesia
(JPI) a)
Jasa
pertambangan/
Mining services
Indonesia
100%
100%
270,508
271,772
PT Biscayne
Investments
(Biscayne)
Investasi/
Investment
Indonesia
100%
100%
116
116
PT Indonesia Bulk
Terminal (IBT)
Jasa pengelolaan
terminal/
Terminal handling
services
Indonesia
1997
100%
100%
87,424
87,706
PT Adaro Persada
Mandiri (APM) a)
Jasa/Services
Indonesia
2006
100%
100%
52,000
51,202
Arindo Holdings
(Mauritius) Ltd.
(Arindo
Holdings) a)
Investasi/
Investment
Mauritius
100%
100%
410,397
412,606
Vindoor
Investments
(Mauritius) Ltd.
(Vindoor") a)
Investasi/
Investment
Mauritius
100%
100%
50,534
52,739
Coaltrade Services
International
Pte. Ltd.
(Coaltrade)
Perdagangan
batubara/
Coal trading
Singapura/
Singapore
2001
100%
100%
50,421
52,621
PT Viscaya
Investments
(Viscaya)
Investasi/
Investment
Indonesia
100%
100%
290,637
302,759
PT Sarana Daya
Mandiri (SDM)
Jasa/Services
Indonesia
2009
51%
51%
36,741
39,384
Coronado Holdings
Pte Ltd.
(Coronado) b)
Investasi/
Investment
Singapura/
Singapore
86%
33
Orchard Maritime
Logistics Pte
Ltd. (OML)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Singapura/
Singapore
2006
95%
95%
6,449
7,041
PT Adaro Logistics
(AL) a)
Investasi/
Investment
Indonesia
100%
100%
414,710
419,587
PT Maritim Barito
Perkasa
(MBP)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
278,578
287,934
PT Harapan
Bahtera
Internusa
(HBI)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
15,528
9,520
1.
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Investasi/
Investment
Indonesia
100%
100%
187,671
183,894
PT Makmur
Sejahtera
Wisesa
(MSW)
Perdagangan dan
pembangkitan
listrik/Trading
and power
plant services
Indonesia
2013
100%
100%
167,074
162,676
PT Puradika
Bongkar Muat
Makmur
(PBMM)
Jasa/Services
Indonesia
2013
100%
100%
3,501
3,031
PT Rehabilitasi
Lingkungan
Indonesia (RLI)
Jasa/Services
Indonesia
100%
100%
964
947
PT Indonesia Multi
Purpose
Terminal (IMPT)
Jasa pengelolaan
terminal/
Terminal
handling
services
Indonesia
2013
85%
85%
2,741
2,689
PT Mustika Indah
Permai (MIP)
Pertambangan/
Mining
Indonesia
75%
75%
44,821
42,049
PT Bukit Enim
Energi (BEE)
Pertambangan/
Mining
Indonesia
61%
61%
609
566
PT Adaro Mining
Technologies
(AMT) a)
Jasa/Services
Indonesia
100%
100%
35,178
36,162
PT Adaro
Eksplorasi
Indonesia
(AEI)
Jasa/Services
Indonesia
2007
100%
100%
822
1,764
PT Bhakti Energi
Persada (BEP) a)
Investasi/
Investment
Indonesia
10%
10%
67,574
65,437
PT Persada Multi
Bara (PMB)
Pertambangan/
Mining
Indonesia
10%
10%
14,296
13,145
PT Khazana Bumi
Kaliman (KBK)
Pertambangan/
Mining
Indonesia
9%
9%
6,341
5,438
PT Bumi Kaliman
Sejahtera (BKS)
Pertambangan/
Mining
Indonesia
9%
9%
9,184
8,033
PT Telen Eco
Coal (TEC)
Pertambangan/
Mining
Indonesia
10%
10%
12,198
11,733
PT Bumi Murau
Coal (BMC)
Pertambangan/
Mining
Indonesia
10%
10%
4,444
4,116
PT Birawa Pandu
Selaras (BPS)
Pertambangan/
Mining
Indonesia
9%
9%
566
526
PT Tri Panuntun
Persada (TPP)
Pertambangan/
Mining
Indonesia
9%
9%
476
446
PT Wahau Tutung
Investindo
(WTI)
Perdagangan dan
jasa konstruksi/
Trading and
construction
services
Indonesia
10%
10%
9,996
9,226
PT Bhakti Kutai
Transportindo
(BKT)
Transportasi/
Transportation
Indonesia
6%
6%
230
174
1.
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
PT Bukit Bara
Alampersada
(BBA) a)
Investasi/
Investment
Indonesia
10%
10%
6,292
6,230
PT Bhakti Kumala
Sakti (BKI)
Jasa/Services
Indonesia
10%
10%
PT Wahau Sumber
Alam (WSA)
Jasa/Services
Indonesia
10%
10%
69
64
PT Etam Sukses
Sejahtera (ESS)
Jasa/Services
Indonesia
10%
10%
350
338
PT Murau Selo
Sejahtera (MSS)
Jasa/Services
Indonesia
10%
10%
PT Sumber Guna
Alam Lestari
(SGAL)
Jasa/Services
Indonesia
10%
10%
PT Adaro Tirta
Mandiri (ATM)c)
Perdagangan/
Trading
Indonesia
100%
100%
Peternakan/
Farming
Indonesia
100%
100%
1,085
723
PT Paramitha Cipta
Sarana (PCS)
Pertambangan/
Mining
Indonesia
75%
75%
37,819
38,301
PT Semesta
Centramas (SCM)
Pertambangan/
Mining
Indonesia
2014
75%
75%
30,169
34,225
PT Laskar Semesta
Alam (LSA)
Pertambangan/
Mining
Indonesia
2016
75%
75%
6,761
2,524
a)
b)
c)
c.
Perjanjian
Kerjasama
Pertambangan Batubara
Pengusahaan
Adaro
melakukan
kegiatan
usahanya
berdasarkan
Perjanjian
Kerjasama
Pengusahaan
Pertambangan
Batubara
(PKP2B) antara Adaro dan PT Tambang
Batubara Bukit Asam (Persero) Tbk (PTBA),
dahulu
Perusahaan
Negara
Tambang
Batubara, tertanggal 16 November 1982.
Berdasarkan
Keputusan
Presiden
No. 75/1996, tertanggal 25 September 1996
dan perubahan PKP2B No. J2/Ji.DU/52/82
antara
PTBA
dan
Adaro
tertanggal
27 Juni 1997, semua hak dan kewajiban
PTBA dalam PKP2B dialihkan kepada
Pemerintah Republik Indonesia (Pemerintah)
yang diwakili oleh Menteri Pertambangan dan
Energi, efektif sejak 1 Juli 1997.
c.
1.
UMUM (lanjutan)
c.
Perjanjian
Kerjasama
Pengusahaan
Pertambangan Batubara (lanjutan)
1.
GENERAL (continued)
c.
1.
UMUM (lanjutan)
d.
Perjanjian Kerjasama
1.
GENERAL (continued)
d.
Cooperation Agreement
1.
UMUM (lanjutan)
e.
f.
1.
GENERAL (continued)
e.
f.
Jenis/
Type
Pemegang/
Holder
Periode/
Period
(Tahun/
Years)
Surat Keputusan/Decree
No
Nomor/Number
Tanggal/Date
Izin/Permit
Oleh/By
Lokasi/Location
No. 503/188/KEP/
PERTAMBEN/2010
29 April 2010
Bupati Lahat/
Regent of
Lahat
IUPOP
MIP
20
No. 256/KPTS/
TAMBEN/2011
9 Maret/March
2011
Bupati Muara
Enim/Regent of
Muara Enim
IUPOP
BEE
20
No. 540.1/K.288/
HK/V/2011
10 Mei/May
2011
Bupati Kutai
Timur/Regent
of East Kutai
IUPOP
BMC
20
No. 540.1/K.289/
HK/V/2011
10 Mei/May
2011
Bupati Kutai
Timur/Regent
of East Kutai
IUPOP
PMB
20
1.
UMUM (lanjutan)
f.
GENERAL (continued)
f.
Jenis/
Type
Pemegang/
Holder
Periode/
Period
(Tahun/
Years)
Surat Keputusan/Decree
No
Nomor/Number
Tanggal/Date
Izin/Permit
Oleh/By
Lokasi/Location
No. 540.1/K.490/
HK/V/2010
21 Mei/May
2010
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
TEC
28
No. 540.1/K.665/
HK/VIII/2012
6 Agustus/
August 2012
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
KBK
20
No. 540.1/K.666/
HK/VIII/2012
6 Agustus/
August 2012
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
BKS
20
No. 540.1/K.545/HK/VI/
2013
11 Juni/June
2013
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
TPP
20
No. 540.1/K.546/HK/VI/
2013
11 Juni/June
2013
Bupati Kutai
Timur/Regent of
East Kutai
IUPOP
BPS
20
10
12 Februari/
February
2015
Kementerian
Energi dan
Sumber
Daya Mineral
(KESDM)/
Ministry of Energy
and Mineral
Resources
(MoEMR)
IUPOP
PCS
20
sampai
dengan/
until
2029
11
10 Februari/
February
2015
KESDM/MoEMR
IUPOP
SCM
20
sampai
dengan/
until
2029
12
24 Februari/
February
2015
KESDM/MoEMR
IUPOP
LSA
20
sampai
dengan/
until
2034
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation and Production Mining Business Permit
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
keuangan
interim
2.
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
(i). Amandemen
Pernyataan
Akuntansi Keuangan (PSAK)
Standar
2.
Perubahan
pada
standar
akuntansi
keuangan dan interpretasi pernyataan
standar akuntansi keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
New
standards,
amendments
and
interpretations issued but not yet effective for
the financial year beginning on or after
1 January 2017 and 1 January 2018 are as
follows:
2.
Prinsip-prinsip konsolidasi
i.
Entitas anak
i.1. Konsolidasi
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Principles of consolidation
i.
Subsidiaries
i.1. Consolidation
i.2. Akuisisi
i.2. Acquisition
The
consideration
transferred
includes the fair value of any asset
or liability resulting from a contingent
consideration
arrangement.
Identifiable assets acquired and
liabilities and contingent liabilities
assumed in a business combination
are measured initially at their fair
value at the acquisition date.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.2. Acquisition (continued)
Grup
mengakui
kepentingan
non-pengendali pada pihak yang
diakuisisi baik sebesar nilai wajar
atau sebesar bagian proporsional
kepentingan non-pengendali atas
aset neto teridentifikasi pihak
yang
diakuisisi.
Kepentingan
non-pengendali disajikan di ekuitas
dalam laporan posisi keuangan
konsolidasian interim, terpisah dari
ekuitas pemilik entitas induk.
The
Group
recognises
any
non-controlling
interest
in
the
acquiree on an acquisition-byacquisition basis, either at fair value
or at the non-controlling interests
proportionate
share
of
the
acquirees identifiable net assets.
Non-controlling interest is reported
as equity in the interim consolidated
statements of financial position,
separate from the owner of the
parent entity.
Acquisition-related
costs
expensed as incurred.
are
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
2.
Akuisisi
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Associates
(continued)
-
and
joint
ventures
Acquisitions
Metode ekuitas
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
and
Equity method
(continued)
joint
of
ventures
accounting
Dividend
receivable
from
an
associate or a joint venture is
recognised as a reduction in the
carrying amount of the investment.
Pelepasan
Investasi pada entitas asosiasi atau
ventura
bersama
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.
Disposals
Investment in an associate or a joint
venture is 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.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Pelepasan (lanjutan)
Keuntungan dan kerugian yang
timbul dari pelepasan sebagian atau
dilusi yang timbul pada investasi
pada entitas asosiasi dan ventura
bersama dimana pengaruh signifikan
masih dipertahankan diakui dalam
laba rugi dan hanya suatu bagian
proporsional atas jumlah yang telah
diakui sebelumnya pada pendapatan
komprehensif
lainnya
yang
direklasifikasi ke laba rugi.
d.
and
joint
ventures
Disposals (continued)
Gains and losses arising from partial
disposals or dilutions of investment
in an associate and joint venture in
which significant influence is retained
are recognised in profit or loss, and
only a proportionate share of the
amount previously recognised in
other comprehensive income is
reclassified to profit or loss where
appropriate.
d.
ACCOUNTING
ii.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
30 Juni/
June 2016
Rupiah 10.000 (Rp)
Pound Sterling ()
Dolar Singapura (S$)
Dolar Australia (A$)
Euro ( )
Yen 100 ()
Dolar Hongkong (HK$)
ACCOUNTING
31 Desember/
December 2015
0.76
1.34
0.74
0.74
1.11
0.97
0.13
0.72
1.48
0.71
0.73
1.09
0.83
0.13
2.
f.
g.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Piutang
f.
Receivables
Persediaan
Persediaan batubara dinilai berdasarkan nilai
terendah antara harga perolehan atau nilai
realisasi neto. Harga perolehan ditentukan
dengan metode rata-rata tertimbang yang
mencakup biaya penambangan, biaya tenaga
kerja langsung, biaya langsung lainnya, dan
alokasi bagian biaya tidak langsung variabel
dan tetap yang berkaitan dengan kegiatan
penambangan. Biaya tersebut tidak termasuk
biaya pinjaman. Nilai realisasi neto adalah
estimasi harga jual dalam kegiatan usaha
biasa dikurangi estimasi biaya penyelesaian
dan estimasi biaya yang diperlukan untuk
membuat penjualan.
g.
Inventories
Coal inventories are stated at the lower of
cost or net realisable value. Cost is
determined based on the weighted average
method which includes mining costs, direct
labor costs, other direct costs and an
appropriate portion of fixed and variable
overheads related to mining operations. It
excludes borrowing costs. 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.
2.
Persediaan (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
Aset keuangan
i.
Klasifikasi,
pengukuran
dan
Inventories (continued)
Spare parts, fuel, lubricants, tools and
supplies are valued at cost less a provision for
obsolete and slow moving inventory. Cost is
determined based on the weighted average
method. A provision for obsolete and slow
moving inventory is determined on the basis
of estimated future usage or sale of individual
inventory items. Supplies of maintenance
materials are charged to production costs in
the period in which they are used.
h.
pengakuan,
ACCOUNTING
Financial assets
i.
Classification,
measurement
recognition
and
Loans
and
receivables
are
non-derivative financial assets with fixed
or determinable payments that are not
quoted in an active market. They are
included in current assets, except for
those with maturities greater than
12 months after the end of the reporting
date. These are classified as non-current
assets. The
Groups
loans and
receivables comprise cash and cash
equivalents, restricted time deposits,
trade receivables, other receivables, loan
to a third party and other current and
non-current assets.
2.
ii.
Klasifikasi,
pengakuan,
pengukuran (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
dan
ACCOUNTING
Classification,
recognition
measurement (continued)
and
Penghentian pengakuan
ii.
antar
instrumen
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.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
Derivative financial
hedging activities
ACCOUNTING
instruments
and
Nilai
penuh
derivatif
lindung
nilai
dikelompokkan sebagai aset tidak lancar atau
liabilitas jangka panjang apabila jatuh tempo
item yang dilindung nilai tersebut melebihi 12
bulan dan sebagai aset lancar atau liabilitas
jangka pendek apabila jatuh tempo item
lindung nilai tersebut kurang dari 12 bulan
dari tanggal pelaporan.
i.
i.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
and
Amounts
accumulated
in
other
comprehensive income within equity are
reclassified to profit or loss in the period
when the hedged item affects profit or
loss. The gain or loss relating to the
effective portion of the cash flow hedge is
recognised in profit or loss in the same
line as the hedged items to which it is
usually charged. However, when the
forecast transaction that is being hedged
against results in the recognition of a
non-financial
asset
(for
example,
inventory or fixed assets), the gains and
losses previously deferred in equity are
transferred from equity and included in
the initial measurement of the cost of the
asset. The deferred amounts are
ultimately recognised in cost of revenue
in the case of inventory or in depreciation
in the case of fixed assets.
2.
2.
Aset tetap
Hak atas tanah diakui sebesar
perolehan dan tidak disusutkan.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Fixed assets
harga
Tahun/Years
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan operasional,
dan kendaraan
Kapal
Peralatan kantor
Jalan dan jembatan
10 - 20
5 - 30
25
4 - 30
5 - 25
4-8
10
Buildings
Infrastructure
Power plant
Machinery, operational equipment
and vehicles
Vessels
Office equipment
Road and bridges
The fixed assets of Adaro are depreciated
using the straight-line method over the lesser
of the estimated useful lives of the assets, the
life of the mine or the term of the CCA, stated
as follows:
Tahun/Years
Bangunan
Infrastruktur
Mesin, peralatan operasional,
dan kendaraan
Peralatan kantor
Fasilitas peremukan dan pengolahan
Jalan dan jembatan
6 - 20
7 - 20
2 - 10
10
2 - 30
6 - 30
Buildings
Infrastructure
Machinery, operational
equipment and vehicles
Office equipment
Crushing and handling facilities
Roads and bridges
2.
k.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Goodwill
Goodwill timbul dari akuisisi entitas anak dan
merupakan selisih imbalan yang ditransfer
terhadap kepemilikan dalam nilai wajar neto
atas aset, liabilitas, dan liabilitas kontinjensi
teridentifikasi dan nilai wajar kepentingan
non-pengendali pada pihak diakuisisi.
k.
Goodwill
Goodwill arises from the acquisition of
subsidiaries, and represents the excess of the
consideration transferred over the interest in
net fair value of the net identifiable assets,
liabilities and contingent liabilities of the
acquiree and the fair value of the noncontrolling interest in the acquiree.
2.
Goodwill (lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Goodwill (continued)
For the purpose of impairment testing,
goodwill acquired in a business combination
is allocated to each Cash-Generating Unit
(CGU), or group of CGUs, that is expected
to benefit from the synergies of the
combination. Each CGU or group of CGUs to
which the goodwill is allocated represents the
lowest level within the entity at which goodwill
is monitored for internal management
purposes. Goodwill is monitored at operating
segment level.
l.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
ACCOUNTING
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)
2.
IKHTISAR
(lanjutan)
m.
n.
KEBIJAKAN
AKUNTANSI
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
Exploration
(continued)
and
ACCOUNTING
evaluation
assets
Properti pertambangan
n.
Mining properties
2.
IKHTISAR
(lanjutan)
n.
KEBIJAKAN
AKUNTANSI
PENTING
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
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.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Stripping costs
1.
1.
2.
2.
3.
3.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
2.
p.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Utang usaha
p.
Trade payables
2.
Sewa
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Leases
Penentuan
apakah
suatu
perjanjian
merupakan, atau mengandung, sewa dibuat
berdasarkan substansi perjanjian itu sendiri
dan penilaian apakah pemenuhan atas
perjanjian bergantung dari penggunaan aset
atau aset-aset tertentu, dan apakah perjanjian
memberikan hak untuk menggunakan aset.
2.
Provisi
i.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision
i.
Pemulihan,
rehabilitasi,
dan
biaya
lingkungan yang berkaitan dengan
pemulihan atas area yang terganggu
selama tahap produksi dibebankan pada
beban pokok pendapatan pada saat
kewajiban dari pemulihan atas area yang
terganggu
tersebut
timbul
selama
penambangan.
Restoration,
rehabilitation
and
environmental expenditure to be incurred
in relation to the remediation of disturbed
areas during the production phase are
charged to cost of revenue when the
obligation arising from the disturbance
occurs as extraction progresses.
2.
Provisi (lanjutan)
i.
ii.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
i.
Provisi lain-lain
ii.
Other provisions
can
be
reliably
2.
Provisi (lanjutan)
ii.
s.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
ii.
Pinjaman
s.
Borrowings
2.
u.
Biaya pinjaman
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Borrowing costs
u.
Employee benefits
i.
Post-employment benefits
Pension schemes are classified as either
defined contribution plans or defined
benefit plans, depending on the
economic substance of the plan as
derived from its principal terms and
conditions. A defined contribution plan is
a pension plan under which the Group
pays fixed contributions into a separate
entity. The Group has no legal or
constructive obligations to pay further
contributions if the fund does not hold
sufficient assets to pay all employees the
benefits relating to employee service in
the current and prior periods. A defined
benefit plan is a pension plan that is not a
defined contribution plan. Typically,
defined benefit plans define an amount of
pension benefit that an employee will
receive on retirement, usually dependent
on one or more factors such as age,
years of service and compensation.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
recognised
2.
ii.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
Remeasurements
arising
from
experience adjustments and changes in
actuarial assumptions are charged or
credited to equity in other comprehensive
income in the period in which they arise.
Accumulated remeasurements balance
was reported in retained earnings.
ii.
ACCOUNTING
Modal saham
Termination benefits
The Group recognises termination
benefits as a liability and an expense
when, and only when, the entity is
demonstrably committed to either:
terminate the employment of the
employee before the normal retirement
date; or provide termination benefits as a
result of an offer made in order to
encourage voluntary redundancy at the
earlier of dates between a detailed formal
plan or without realistic possibility of
withdrawal. Where termination benefits
fall due more than 12 months after the
reporting period, they should be
discounted using the discount rate.
v.
Share capital
2.
x.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
z.
Pembagian dividen
x.
ACCOUNTING
Dividend distributions
Dividend distributions to the Companys
shareholders are recognised as liabilities in
the interim consolidated financial statements
in the period when the dividends are declared.
y.
Kombinasi
bisnis
entitas
sepengendali
dibukukan menggunakan metode penyatuan
kepemilikan (pooling-of-interest).
z.
2.
Pengakuan
(lanjutan)
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
expense
ACCOUNTING
recognition
i.
i.
Penjualan batubara
Pendapatan
diakui jika
terpenuhi:
-
Sales of coal
Revenue from coal sales is recognised
when all of the following conditions are
fulfilled:
-
2.
Pengakuan
(lanjutan)
ii.
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
ii.
expense
ACCOUNTING
recognition
2.
Pengakuan
(lanjutan)
pendapatan
dan
beban
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
aa.
recognition
Pendapatan
bunga
diakui
dengan
menggunakan metode suku bunga efektif.
Ketika pinjaman atau piutang mengalami
penurunan nilai, Grup mengurangi nilai
tercatat pinjaman dan piutang tersebut
menjadi jumlah terpulihkannya, yakni
estimasi arus kas masa depan yang
didiskontokan berdasarkan suku bunga
efektif awal dari instrumen tersebut, dan
terus mengamortisasi diskonto sebagai
pendapatan bunga. Pendapatan bunga
atas pinjaman dan piutang yang
mengalami
penurunan
nilai
diakui
menggunakan suku bunga efektif awal.
v.
expense
ACCOUNTING
Pendapatan sewa
v.
Rental income
aa.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
aa.
income
Current
and
(continued)
deferred
tax
2.
bb.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
aa.
income
Current
and
(continued)
deferred
tax
Laporan segmen
Segmen operasi dilaporkan dengan cara yang
konsisten dengan pelaporan internal yang
diberikan kepada pengambil keputusan
operasional. Direksi merupakan pengambil
keputusan operasional yang bertanggung
jawab untuk mengalokasikan sumber daya
dan menilai kinerja segmen operasi dan
membuat keputusan strategis.
bb.
Segment reporting
Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker. The
chief operating decision-maker, who is
responsible for allocating resources and
assessing performance of the operating
segments and making strategic decisions, has
been identified as the Board of Directors.
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS
ESTIMATES
AND
Penghasilan yang
diperoleh perusahaanperusahaan dalam Grup kadang-kadang dapat
dikenakan pajak final dan non-final. Penentuan
penghasilan yang dikenakan pajak final dan
non-final dan juga biaya pengurang pajak
sehubungan
dengan
penghasilan
yang
dikenakan
pajak
non-final
memerlukan
pertimbangan dan estimasi.
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
3.
Estimasi cadangan
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
Reserve estimates
3.
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
Kewajiban pensiun
ESTIMATES
AND
Pension obligation
3.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
ESTIMATES
AND
Pertimbangan
juga
diperlukan
untuk
mengklasifikasikan pengaturan bersama sebagai
pengendalian bersama atau ventura bersama.
Pengklasifikasian
pengaturan
tersebut
mengharuskan Grup untuk menilai hak dan
kewajiban yang timbul dari pengaturan tersebut.
Secara khusus, Grup mempertimbangkan:
3.
Kepentingan
(lanjutan)
dalam
AKUNTANSI
pengaturan
3.
bersama
4.
Kas
Kas di bank - Rupiah
Lain-lain (masing-masing
di bawah AS$50.000)
Kas di bank - Dolar AS
PT Bank OCBC NISP Tbk
PT CIMB Niaga Tbk
PT Bank DBS Indonesia
Lain-lain (masing-masing
di bawah AS$50.000)
Total rekening Dolar AS
Kas di bank - Mata uang lain
Lain-lain (masing-masing
di bawah AS$50.000)
Total kas di bank
Deposito berjangka - Rupiah
Lain-lain (masing-masing
di bawah AS$50.000)
136
ESTIMATES
AND
4.
30 Juni/
June 2016
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
31 Desember/
December 2015
110
Cash on hand
Cash in banks - Rupiah
42,525
21,273
459,280
110,313
60,578
387,800
101,945
30,639
46,264
51,423
676,435
571,807
1,237
694
720,197
593,774
30,660
18,335
60,945
88,633
16,150
1,600
77,095
90,233
107,755
108,568
Total
828,088
702,452
Total
4.
4.
Rupiah
Dolar AS
5.
DEPOSITO BERJANGKA
PENGGUNAANNYA
30 Juni/
June 2016
31 Desember/
December 2015
3.75% - 9.00%
0.17% - 1.15%
2.75% - 9.95%
0.17% - 2.75%
YANG
DIBATASI
30 Juni/
June 2016
Deposito berjangka - Rupiah
PT Bank Mandiri (Persero) Tbk
5.
Rupiah
US Dollars
31 Desember/
December 2015
Time deposits - Rupiah
PT Bank Mandiri (Persero) Tbk
35
370
2,478
1,356
601
600
Sub-total
3,079
1,956
Sub-total
Total
3,114
2,326
Total
(35)
3,079
Rupiah
Dolar AS
(370)
1,956
Non-current portion
30 Juni/
June 2016
31 Desember/
December 2015
6.50%
0.20% - 0.50%
5.75% - 6.50%
0.20% - 1.50%
Rupiah
US Dollars
dibatasi
6.
PIUTANG USAHA
30 Juni/
June 2016
31 Desember/
December 2015
Pihak ketiga
Pihak berelasi
283,545
79
222,012
210
Third parties
Related party
Sub-total
283,624
222,222
Sub-total
(26,528)
(26,528)
Total, neto
257,096
195,694
Dolar AS
Rupiah
157,875
125,749
140,406
81,816
US Dollars
Rupiah
Total
283,624
222,222
Total
7.
TRADE RECEIVABLES
Lancar
Jatuh tempo 1 - 30 hari
Jatuh tempo 31 - 60 hari
Jatuh tempo 61 - 90 hari
Jatuh tempo lebih dari 90 hari
242,757
9,148
944
1,001
29,774
182,733
7,724
502
829
30,434
Current
Overdue by 1 - 30 days
Overdue by 31 - 60 days
Overdue by 61 - 90 days
Overdue by more than 90 days
Total
283,624
222,222
Total
7.
31 Desember/
December 2015
51,063
15,060
46,485
5,157
4,014
6,124
3,311
5,481
76,261
60,434
Total
(21,964)
(11,089)
54,297
49,345
8.
PERSEDIAAN
8.
30 Juni/
June 2016
9.
INVENTORIES
31 Desember/
December 2015
Persediaan batubara
Suku cadang
Perlengkapan dan bahan
pendukung
Bahan bakar dan minyak
pelumas
24,564
18,981
30,477
21,373
Coal inventory
Spare parts
12,686
13,548
8,212
7,393
Total
64,443
72,791
Total
ASET TETAP
9.
FIXED ASSETS
30 Juni/June 2016
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Sub-total
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Penambahan/
Additions
77,117
81,942
130,344
134,145
254
14
-
1,049,881
261,141
23,690
41,940
46
222
302,714
176,218
Saldo
akhir/
Ending
balance
1,139
1,293
-
423
315
-
77,540
83,650
131,651
134,145
(234)
9,300
(300)
90
99
1,091,677
270,487
23,711
2,491
-
305,205
176,218
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
2,237,192
42,476
13,689
927
2,294,284
Sub-total
304,373
20,519
(16,887)
591
308,596
Construction in progress
144,109
28,086
172,195
Leased assets
Operational equipment
2,685,674
91,081
1,518
2,775,075
Total
Total
(3,198)
9.
9.
30 Juni/June 2016
Saldo
awal/
Beginning
balance
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Sub-total
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Penambahan/
Additions
Saldo
akhir/
Ending
balance
(20,413)
(49,335)
(13,770)
(2,537)
(3,339)
(2,842)
(80)
-
(23,030)
(52,674)
(16,612)
(771,485)
(63,120)
(20,468)
(57,750)
(7,544)
(1,117)
231
876
299
(30)
(87)
(829,034)
(69,788)
(21,373)
(138,860)
(91,004)
(12,737)
(6,235)
(1,168,455)
(94,101)
1,406
(50,108)
(9,216)
(1,218,563)
(103,317)
1,406
(197)
(197)
1,467,111
(151,597)
(97,239)
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
(1,261,347)
Sub-total
(59,324)
Leased assets
Operational equipment
(1,320,671)
1,454,404
Total
Net book value
31 Desember/December 2015
Saldo
awal/
Beginning
balance
Harga perolehan
Kepemilikan langsung
Tanah
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Sub-total
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Penambahan/
Additions
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Saldo
akhir/
Ending
balance
76,378
81,312
114,127
134,125
506
1,526
15,615
20
1,093
(183)
602
-
(860)
(713)
-
77,117
81,942
130,344
134,145
1,034,226
238,996
23,854
10,023
540
226
5,838
21,605
(162)
(206)
(228)
1,049,881
261,141
23,690
303,670
173,880
111
1,500
(1,067)
838
302,714
176,218
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
2,180,568
30,067
28,564
(2,007)
2,237,192
Sub-total
286,425
51,495
(32,082)
(1,465)
304,373
Construction in progress
165,183
(21,074)
144,109
Leased assets
Operational equipment
2,632,176
81,562
(24,592)
Total
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Sub-total
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
(3,472)
2,685,674
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
(15,927)
(42,928)
(8,087)
(4,803)
(6,407)
(5,683)
170
-
147
-
(20,413)
(49,335)
(13,770)
(646,580)
(49,621)
(17,272)
(129,856)
(13,965)
(3,492)
4,911
466
138
40
158
(771,485)
(63,120)
(20,468)
(114,104)
(78,734)
(25,313)
(12,270)
557
-
(138,860)
(91,004)
(973,253)
(201,789)
6,242
345
(1,168,455)
Sub-total
(42,320)
(19,342)
11,554
(50,108)
Leased assets
Operational equipment
(1,015,573)
(221,131)
17,796
345
(1,218,563)
Total
1,616,603
1,467,111
9.
9.
30 Juni/June
2016
Beban pokok pendapatan
(Catatan 29)
Beban usaha
Kapitalisasi sebagai aset tetap
dan properti pertambangan
Total
2015
101,207
1,177
109,226
1,367
933
1,247
103,317
111,840
Total
30 Juni/June
2016
Harga perolehan
Akumulasi penyusutan
Nilai buku aset tetap yang dilepas
Penerimaan dari pelepasan
aset tetap
Kerugian atas pelepasan
aset tetap
2015
3,198
(1,406)
9,306
(6,518)
1,792
2,788
38
1,270
(1,754)
(1,518)
Acquisition costs
Accumulated depreciation
9.
9.
9.
9.
Construction in progress
Persentase
penyelesaian/
Percentage of
completion
Akumulasi
biaya/
Accumulated
costs
Estimasi
penyelesaian/
Estimated
completion
30 Juni/June 2016
Overburden crushing dan
conveying system
Fasilitas peremukan dan
pengolahan
*)
246,281
1% - 98%
20,428
5% - 98%
21,913
Lain-lain (masing-masing
di bawah AS$10.000)
1% - 98%
19,974
Total
308,596
31 Desember/December 2015
Overburden crushing dan
conveying system
*)
Fasilitas peremukan dan
pengolahan
2% - 98%
241,740
18,428
5% - 98%
14,738
Lain-lain (masing-masing
di bawah AS$10.000)
5% - 95%
29,467
Total
304,373
*)
Juli 2016 - Maret
2017/July 2016 March 2017
Juli - Desember
2016/July December 2016
Bervariasi/Various
Construction
in progress
Overburden crushing and
conveying system
Crushing and
handling facilities
Roads and bridges
Others (each below
US$10,000)
Total
*)
Januari - Juni
2016/January June 2016
Januari - Desember
2016/January December 2016
Bervariasi/Various
10.
ASOSIASI
DAN
Nama entitas/
Name of entity
10.
INVESTMENT
VENTURES
Entitas asosiasi/Associates:
PT Juloi Coal
Kalimantan
PT Kalteng Coal
Kalimantan
PT Lahai Coal
Kalimantan
PT Maruwai Coal
Kalimantan
PT Sumber Barito Coal Kalimantan
PT Ratah Coal
Kalimantan
PT Pari Coal
Kalimantan
Ventura bersama/Joint ventures:
BPI
Jawa Tengah/
Central Java
TPI
Kalimantan
ASSOCIATES
AND
JOINT
Persentase
kepemilikan/
Percentage
of ownership
Lokasi/
Location
IN
Kegiatan usaha/
Business activity
25%
25%
25%
25%
25%
25%
25%
34%
65%
Entitas asosiasi/Associates
Aset
lancar/
Current
assets
Aset
tidak lancar/
Non-current
assets
Liabilitas
jangka
pendek/
Current
liabilities
Liabilitas
jangka
panjang/
Non-current
liabilities
Pendapatan/
Revenue
Laba/
(rugi)
bersih/
Net
profit/(loss)
Persentase
kepemilikan/
Percentage
ownership
(%)
30 Juni/June 2016
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
263
5,848
13,804
4,265
182
76
3,410
7,789
942
155,982
215,141
740
178
394
7,593
6,112
64,265
51,203
676
171
3,638
639
4,890
5,632
-
22,833
-
425
(25)
(12,614)
34
(34)
2
8
25
25
25
25
25
25
25
31 Desember/December 2015
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
2,361
6,179
17,383
31,582
472
160
3,444
6,376
635
154,069
179,054
676
95
364
7,116
6,133
48,138
52,667
876
177
3,650
138
2,347
1,468
-
(1,584)
(390)
(15,176)
(6,089)
(333)
(55)
(141)
25
25
25
25
25
25
25
10.
DAN
10.
INVESTMENT IN ASSOCIATES
VENTURES (continued)
AND
JOINT
31 Desember/
December 2015
64,171
64,509
551,581
12,325
700,543
77,178
(143)
30
(1,432)
8,222
8,394
263,603
233,274
10,431
51,827
(273)
479
(2,064)
5,155
6,215
34%
13,142
9,232
34%
30 Juni/
June 2016
TPI
31 Desember/
December 2015
30,891
32,327
85,592
114,674
34
61,889
(35)
62
(705)
2,363
1,705
65%
9,291
9,391
23,086
30,937
34
14,562
(30)
240
(397)
(326)
(309)
65%
Entitas asosiasi/Associates
30 Juni/June 2016
Nilai buku
awal/
Beginning
net assets
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
(3,093)
43
112,942
145,027
47
(119)
(37)
254,810
Persentase kepemilikan/
Percentage ownership
Laba/(rugi)/ Penyesuaian/
Profit/(loss) Adjustment
425
(25)
(12,614)
34
(34)
2
8
(12,204)
(2,088)
23
(7,723)
6,035
9
5
(1)
(3,740)
Nilai buku
akhir/
Ending
net assets
(4,756)
41
92,605
151,096
22
(112)
(30)
238,866
31 Desember/December 2015
Nilai buku
awal/
Beginning
Laba/(rugi)/
net assets
Profit/(loss)
(1,509)
433
128,118
151,116
380
(64)
104
278,578
(1,584)
(390)
(15,176)
(6,089)
(333)
(55)
(141)
(23,768)
Nilai buku
akhir/
Ending
net assets
(3,093)
43
112,942
145,027
47
(119)
(37)
254,810
25%
25%
59,717
63,702
Properti pertambangan/
Mining properties
318,321
318,321
Total
378,038
382,023
Dikurangi/Less:
Kerugian penurunan nilai/
Impairment losses
Nilai tercatat investasi pada entitas
asosiasi/Carrying amount of
investment in associates
(65,161)
(65,161)
312,877
316,862
10.
DAN
10.
INVESTMENT IN ASSOCIATES
VENTURES (continued)
AND
JOINT
TPI
31 Desember/
December 2015
30 Juni/
June 2016
31 Desember/
December 2015
28,292
6,215
19,060
9,232
1,506
1,705
1,815
(309)
34,507
34%
28,292
34%
3,211
65%
1,506
65%
11,732
9,619
2,087
979
10.
DAN
10.
INVESTMENT IN ASSOCIATES
VENTURES (continued)
JOINT
Tingkat diskonto setelah pajak (untuk perhitungan nilai wajar setelah dikurangi biaya untuk menjual)/
Post-tax discount rate (for fair value less costs to disposal calculation)
Tingkat pertumbuhan setelah lima tahun/Growth rate after five years
11.
AND
11%
0%
PROPERTI PERTAMBANGAN
11.
30 Juni/June 2016
Tambang
Tambang
dalam
pengembangan/
Mines under
development
Harga perolehan
Saldo awal
Mutasi dari tambang dalam
pengembangan ke
tambang yang
berproduksi
Penambahan
Saldo akhir
MINING PROPERTIES
1,036,430
(1,676)
1,625
1,036,379
yang
berproduksi/
Mines in
production
Total
2,635,622
Acquisition costs
Beginning balance
1,676
3,566
5,191
1,604,434
2,640,813
Ending balance
1,599,192
Akumulasi amortisasi
Saldo awal
Amortisasi
(567,952)
(60,614)
(567,952)
(60,614)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(628,566)
(628,566)
Ending balance
(40,705)
(40,705)
995,674
975,868
1,971,542
11.
11.
31 Desember/December 2015
Tambang
Tambang
dalam
yang
pengembangan/
berproduksi/
Mines under
Mines in
development
production
Total
Harga perolehan
Saldo awal
Mutasi dari aset
eksplorasi dan evaluasi
Penambahan
Saldo akhir
12.
1,025,783
1,577,632
2,603,415
221
10,426
21,560
221
31,986
Acquisition costs
Beginning balance
Transfer from exploration and
evaluation assets
Additions
1,036,430
1,599,192
2,635,622
Ending balance
Akumulasi amortisasi
Saldo awal
Amortisasi
(464,107)
(103,845)
(464,107)
(103,845)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(567,952)
(567,952)
Ending balance
(40,705)
(40,705)
995,725
1,031,240
2,026,965
Seluruh
amortisasi
properti
pertambangan
dialokasikan
ke
beban
pokok
pendapatan
(Catatan 29).
Manajemen
berkeyakinan
bahwa
penyisihan
penurunan nilai properti pertambangan cukup untuk
menutup kerugian penurunan nilai properti
pertambangan.
GOODWILL
12.
GOODWILL
Jumlah/
Amount
Saldo awal
Penurunan nilai
903,553
-
Beginning balance
Impairment charge
903,553
Pertambangan
dan perdagangan
batubara/
Coal mining
and trading
Jasa
pertambangan/
Mining
services
733,634
39,665
Logistik/
Logistics
130,254
Total
903,553
12.
GOODWILL (lanjutan)
12.
GOODWILL (continued)
Pertambangan dan
perdagangan batubara/
Coal mining and trading
Jasa
pertambangan/
Mining services
Logistik/
Logistics
0%
0%
0%
9% - 12.5%
10%
9% - 12%
13.
13.
14.
UTANG USAHA
14.
30 Juni/
June 2016
TRADE PAYABLES
31 Desember/
December 2015
Pihak ketiga
Pihak berelasi
186,599
2,540
184,707
11,712
Third parties
Related parties
Total
189,139
196,419
Total
Dolar AS
Rupiah
Euro
Dolar Singapura
Dolar Australia
Yen
Pound Sterling
109,304
79,665
143
24
2
1
-
128,765
67,249
118
114
79
25
69
US Dollars
Rupiah
Euro
Singapore Dollars
Australian Dollars
Yen
Pound Sterling
Total
189,139
196,419
Total
15.
UTANG ROYALTI
30 Juni/
June 2016
Utang royalti kepada
Pemerintah, neto
31 Desember/
December 2015
41,060
43,372
17.
ACCRUED EXPENSES
31 Desember/
December 2015
Biaya angkut
Bunga
Lain-lain
8,576
3,500
14,049
9,163
3,346
15,871
Freight cost
Interest
Others
Total
26,125
28,380
Total
17.
18.
16.
30 Juni/
June 2016
ROYALTIES PAYABLE
Aset/(liabilitas) derivatif
Swap bahan bakar
18.
30 Juni/
June 2016
6,506
31 Desember/
December 2015
(8,147)
Derivative asset/(liability)
Fuel hedges
18.
18.
Swap
bahan
bakar
Adaro
pada
tanggal
30 Juni 2016 dan 31 Desember 2015 adalah
sebagai berikut:
FINANCIAL
INSTRUMENTS
Tanggal kontrak/
Contract date
Awal periode/
Period start
Akhir periode/
Period end
3 September 2014
OCBC Ltd.
24 September 2014
1 Januari/
January 2015
1 Januari/
January 2015
1 Januari/
January 2015
1 Maret/
March 2016
1 Maret/
March 2016
31 Desember/
December 2015
31 Desember/
December 2015
31 Desember/
December 2015
31 Desember/
December 2016
31 Desember/
December 2016
3 September 2014
19.
DERIVATIVE
(continued)
22 Februari/
February 2016
22 Februari/
February 2016
Kuantitas (barel)/
Quantity (barrels)
540,000
480,000
420,000
300,000
300,000
19.
30 Juni/
June 2016
31 Desember/
December 2015
39,071
36,119
20,442
8,550
18,300
6,141
21,350
8,731
4,247
Total
88,201
74,750
Total
Dikurangi:
Bagian jangka pendek
(41,655)
(29,307)
46,546
45,443
Less:
Current portion
Non-current portion
19.
19.
31 Desember/
December 2015
46,324
32,215
51,401
47,842
97,725
80,057
Dikurangi:
Beban bunga yang belum
jatuh tempo
Less:
(9,524)
(5,307)
88,201
74,750
41,655
29,307
46,546
45,443
88,201
74,750
20.
20.
30 Juni/
June 2016
31 Desember/
December 2015
937,574
286,340
136,000
97,816
117,141
1,426,227
1,477,055
Total
270,094
151,117
Dikurangi:
Bagian jangka pendek
(107,947)
1,318,280
a.
907,200
Total
Dolar AS
2.5% - 3.2%
(93,574)
1,383,481
Less:
Current portion
Non-current portion
US Dollars
20.
20.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2016
2017
2018
2019
2020
2021
Jumlah pembayaran/
Payment amount
AS$/US$32,000
AS$/US$80,000
AS$/US$116,000
AS$/US$140,000
AS$/US$144,000
AS$/US$412,000
AS$/US$924,000
20.
20.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2016
2017
2018
2019
2020
Jumlah pembayaran/
Payment amount
AS$/US$14,000
AS$/US$28,000
AS$/US$24,000
AS$/US$24,000
AS$/US$186,000
AS$/US$276,000
20.
20.
c.
20.
Jumlah pembayaran/
Payment amount
AS$/US$4,000
AS$/US$12,500
AS$/US$14,000
AS$/US$15,500
AS$/US$19,000
AS$/US$75,000
AS$/US$140,000
d.
d.
20.
Jadwal pembayaran/
Payment schedule
(tahun/year)
Jumlah pembayaran/
Payment amount
2017
2018
2019
2020
2021
AS$/US$8,000
AS$/US$8,000
AS$/US$8,000
AS$/US$12,000
AS$/US$64,000
AS$/US$100,000
Post-employment
benefits
liabilities
as
at
31 December 2015 were calculated by Padma
Radya Aktuaria, independent actuaries, in various
actuarial reports issued in 2016.
21.
21.
Tingkat diskonto
Tingkat kenaikan gaji
Umur normal pensiun
Tingkat mortalitas dari Tabel
Mortalitas Indonesia
POST-EMPLOYMENT
(continued)
BENEFITS
LIABILITIES
30 Juni/
June 2016
31 Desember/
December 2015
8.75% - 9% (Rp)
5% - 15%
55
8.75% - 9% (Rp)
5% - 15%
55
100% TMI3
100% TMI3
Discount rate
Salary growth rate
Normal retirement age
Mortality rate from the Indonesian
Mortality Table
1)
1)
2)
2)
Perubahan
asumsi/
Change in
assumptions
Tingkat diskonto
Tingkat kenaikan gaji
1%
1%
(5,516)
6,476
6,427
(5,677)
Discount rate
Salary growth rate
23,684
(1,342)
16,730
(1,228)
22,342
15,502
36,737
35,842
Total liabilitas
59,079
51,344
Total liability
21.
21.
POST-EMPLOYMENT
(continued)
BENEFITS
LIABILITIES
Saldo awal
Kontribusi
Pendapatan bunga dari
aset program
Keuntungan/(kerugian) atas
pengukuran kembali:
Hasil dari aset program,
tidak termasuk jumlah
yang dimasukkan dalam
pendapatan bunga
Efek selisih kurs
1,228
-
1,283
1
Beginning balance
Contribution
56
98
Saldo akhir
1,342
Remeasurement gain/(loss):
58
(25)
(129)
1,228
52,572
4,890
2,057
52,295
11,039
3,568
(1,359)
2,261
(1,579)
(1,467)
(5,044)
60,421
52,572
(349)
(5,891)
21.
21.
POST-EMPLOYMENT
(continued)
LIABILITIES
51,344
4,890
2,001
(1,359)
2,203
(1,579)
(1,467)
(1)
(4,915)
59,079
51,344
51,012
11,039
3,470
(349)
25
(5,891)
4,890
2,001
2,203
5,207
1,853
(2,980)
Total
9,094
4,080
Hasil aktual
aset program pada
31 Desember 2015 adalah sebesar AS$73.
BENEFITS
tanggal
21.
21.
Antara
1-2 tahun/
Between
1-2 years
1,568
Antara
2-5 tahun/
Between
2-5 years
3,800
23.
PROVISI
REKLAMASI
TAMBANG
DAN
Lebih dari
5 tahun/
Over
5 years
15,649
704,173
22.
30 Juni/
June 2016
31 Desember/
December 2015
72,999
12,072
(2,690)
1,104
41
65,138
9,417
(3,062)
1,527
(21)
Saldo akhir
83,526
72,999
Pemegang Saham/Shareholders
30 Juni/June 2016
PT Adaro Strategic Investments
Garibaldi Thohir (Presiden Direktur/President Director)
Edwin Soeryadjaya (Presiden Komisaris/President
Commissioner)
Theodore Permadi Rachmat (Wakil Presiden
Komisaris/Vice President Commissioner)
Ir. Subianto (Komisaris/Commissioner)
Julius Aslan (Direktur/Director)
Chia Ah Hoo (Direktur/Director)
Siswanto Prawiroatmodjo (Direktur/Director)
Pemegang saham lainnya/Other shareholders
Total
Jumlah/
Total
725,190
Pension benefits
Saldo awal
Penambahan (Catatan 29)
Realisasi
Akresi
Efek selisih kurs
LIABILITIES
PENUTUPAN
MODAL SAHAM
BENEFITS
22.
POST-EMPLOYMENT
(continued)
23.
Beginning balance
Addition (Note 29)
Realisation
Accretion
Foreign exchange difference
Ending balance
SHARE CAPITAL
All shares in the Company have been listed on the
Indonesian Stock Exchange since 16 July 2008. The
Companys shareholders as at 30 June 2016 and
31 December 2015 based on the records maintained
by PT Kustodian Sentral Efek Indonesia (KSEI), the
share administrator, were as follows:
Lembar
saham/
Number of
shares
Persentase
kepemilikan/
Percentage
of ownership
(%)
Jumlah/
Amount
14,045,425,500
1,976,632,654
43.91
6.18
150,589
21,193
1,051,738,544
3.29
11,276
724,420,430
435,000,120
17,000,000
15,693,500
750,000
13,719,301,252
2.26
1.36
0.05
0.05
0.01
42.89
7,767
4,664
182
168
8
147,093
31,985,962,000
100.00
342,940
23.
23.
Lembar
saham/
Number of
shares
Pemegang Saham/Shareholders
31 Desember/December 2015
PT Adaro Strategic Investments
Garibaldi Thohir (Presiden Direktur/President Director)
Edwin Soeryadjaya (Presiden Komisaris/President
Commissioner)
Theodore Permadi Rachmat (Wakil Presiden
Komisaris/Vice President Commissioner)
Ir. Subianto (Komisaris/Commissioner)
Julius Aslan (Direktur/Director)
Chia Ah Hoo (Direktur/Director)
Siswanto Prawiroatmodjo (Direktur/Director)
Pemegang saham lainnya/Other shareholders
Total
Saham
biasa
memberikan
hak
kepada
pemegangnya untuk memperoleh dividen dan hasil
dari pembubaran Perusahaan sesuai dengan
proporsi jumlah lembar dan jumlah yang dibayarkan
atas saham yang dimiliki.
24.
Persentase
kepemilikan/
Percentage
of ownership
(%)
Jumlah/
Amount
14,045,425,500
1,976,632,654
43.91
6.18
150,589
21,193
1,051,738,544
3.29
11,276
724,420,430
435,000,120
17,000,000
13,713,500
750,000
13,721,281,252
2.26
1.36
0.05
0.04
0.01
42.90
7,767
4,664
182
147
8
147,114
31,985,962,000
100.00
342,940
24.
Jumlah/
Amount
Tambahan modal disetor saat
penawaran umum saham
perdana
Biaya emisi saham
Selisih nilai transaksi
restrukturisasi entitas
sepengendali
Tambahan modal disetor, neto
Tambahan modal disetor saat Penawaran Umum
Saham Perdana berasal dari Penawaran Umum
Saham Perdana yang dilakukan pada tahun 2008.
1,219,813
(44,532)
(20,787)
1,154,494
25.
SALDO LABA
25.
Belum
dicadangkan/
Unappropriated
Saldo pada
1 Januari 2015
Dicadangkan/
Appropriated
1,261,483
119,150
(1,782)
(45,420)
Total
49,400
1,310,883
119,150
1,782
-
(45,420)
Balance as at
1 January 2015
1,333,431
51,182
1,384,613
Saldo pada
1 Januari 2016
1,335,827
51,182
1,387,009
Balance as at
1 January 2016
122,113
(1,525)
(40,302)
1,416,113
DIVIDEN
Pada Rapat Dewan Komisaris dan Direksi
Perusahaan
yang
diadakan
pada
tanggal
2 Desember 2014, telah disetujui pembayaran
dividen tunai untuk tahun 2014 sejumlah AS$30.067
(AS$0,00094/saham - nilai penuh). Dividen tunai
tersebut telah dibayarkan pada tanggal 16 Januari
2015.
122,113
1,525
52,707
26.
RETAINED EARNINGS
(40,302)
1,468,820
26.
DIVIDENDS
At the Companys Boards of Commissioners and
Directors Meeting held on 2 December 2014, a cash
dividend for 2014 of US$30,067 (US$0.00094/share
- full amount) was approved. The cash dividend was
paid on 16 January 2015.
26.
27.
DIVIDEN (lanjutan)
26.
DIVIDENDS (continued)
Pada
RUPST
Perusahaan
yang
diadakan
pada tanggal 18 April 2016, telah disetujui
pembagian dividen tunai untuk tahun 2015 sejumlah
AS$75.487 (AS$0,00236/saham - nilai penuh),
termasuk didalamnya dividen tunai untuk tahun 2015
sejumlah AS$35.185 yang telah dibayarkan pada
tanggal 15 Januari 2016. Sisa dividen tunai final
tahun 2015 sejumlah AS$40.302, telah dibayarkan
pada tanggal 20 Mei 2016.
KEPENTINGAN NON-PENGENDALI
27.
NON-CONTROLLING INTERESTS
30 Juni/June 2016
Saldo awal/
Beginning
balance
Bagian atas
laba/(rugi)
neto/Share
in net
income/(loss)
Penghasilan
komprehensif
lainnya/Other
comprehensive
income
Dividen/
Dividends
(769)
322
Saldo akhir/
Ending
balance
419,321
418,874
67,834
1,698
(1,038)
20
68,514
Total
487,155
929
(1,038)
342
487,388
31 Desember/December 2015
Saldo awal/
Beginning
balance
PT Bhakti Energi Persada dan entitas anak/and subsidiaries
Lain-lain (masing- masing di bawah AS$50.000)/Others
(each below US$50,000)
422,348
Total
491,862
69,514
Bagian atas
laba/(rugi)
neto/Share
in net
income/(loss)
(2,335)
898
(1,437)
Rugi
komprehensif
lainnya/Other
comprehensive
loss
Dividen/
Dividends
-
Saldo akhir/
Ending
balance
(692)
419,321
(2,221)
(357)
67,834
(2,221)
(1,049)
487,155
28.
PENDAPATAN USAHA
28.
REVENUE
30 Juni/June
2016
Pihak ketiga:
Penjualan batubara
Ekspor
Domestik
2015
833,788
261,747
1,028,886
269,897
1,095,535
1,298,783
Sub-total
Jasa penambangan
Domestik
48,505
66,241
Mining services
Domestic
Lain-lain
Ekspor
Domestik
300
31,473
300
33,412
Others
Export
Domestic
Sub-total
31,773
33,712
Sub-total
1,175,813
1,398,736
Sub-total
Total
29.
Third parties:
Sales of coal
Export
Domestic
Total
29.
COST OF REVENUE
30 Juni/June
2016
2015
Penjualan batubara
Pertambangan
Pemrosesan batubara
379,387
42,186
565,860
52,474
421,573
618,334
117,753
87,302
145,334
89,898
Royalties to Government
Depreciation (Note 9)
72,964
86,423
60,614
34,178
46,491
22,613
12,072
7,721
30,477
(24,564)
44,011
(39,010)
Sub-total
812,369
1,021,815
Sales of coal
Mining
Coal processing
Sub-total
29.
30 Juni/June
2016
2015
Jasa pertambangan
Biaya pemakaian bahan
Perbaikan dan pemeliharaan
Biaya penyusutan (Catatan 9)
Biaya karyawan
Subkontraktor
Biaya lain-lain
11,008
9,627
8,764
8,124
3,156
4,151
14,754
16,186
14,055
7,247
3,513
3,378
Mining services
Consumables
Repair and maintenance
Depreciation (Note 9)
Employee costs
Subcontractors
Other costs
Sub-total
44,830
59,133
Sub-total
5,141
2,507
8,278
5,273
3,518
10,000
Others
Depreciation (Note 9)
Consumables
Other costs
15,926
18,791
Sub-total
873,125
1,099,739
Total
Lain-lain
Biaya penyusutan (Catatan 9)
Biaya pemakaian bahan
Biaya lain-lain
Sub-total
Total
30 Juni/June
2016
2015
Pihak ketiga:
PT Pamapersada Nusantara
PT Pertamina (Persero)
PT Shell Indonesia
137,484
94,719
-
210,551
152,060
Third parties:
PT Pamapersada Nusantara
PT Pertamina (Persero)
PT Shell Indonesia
Total
232,203
362,611
Total
30.
BEBAN USAHA
30.
OPERATING EXPENSES
30 Juni/June
2016
Penjualan dan pemasaran
Komisi penjualan
Lain-lain
Sub-total
Umum dan administrasi
Biaya karyawan
Biaya jasa profesional
Pajak penghasilan final
Lain-lain
Sub-total
Total
2015
12,283
193
18,856
346
12,476
19,202
33,446
14,239
1,893
10,985
31,478
11,238
1,468
12,051
60,563
56,235
73,039
75,437
31.
31.
30 Juni/June
2016
32.
2015
Keuntungan/(kerugian)
selisih kurs, neto
Lain-lain
4,578
2,233
(9,810)
8,553
Total, neto
6,811
(1,257)
Total, net
PERPAJAKAN
a.
32.
a.
30 Juni/
June 2016
Prepaid taxes
31 Desember/
December 2015
PPN
Pajak penghasilan badan
Lainnya
45,115
27,885
-
71,812
48,469
1,687
VAT
Corporate income tax
Others
Total
73,000
121,968
Total
(63,562)
(83,067)
9,438
38,901
Non-current portion
TAXATION
b.
30 Juni/
June 2016
Recoverable taxes
31 Desember/
December 2015
Pajak Penjualan
Piutang PBBKB
Kelebihan pembayaran
royalti kepada
Pemerintah
Titipan kepada Pemerintah
Lainnya
12,645
7,145
12,350
9,627
Sales Tax
Vehicle fuel tax receivables
533
16
854
521
16
1,033
Total
21,193
23,547
Total
32.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
32.
dipulihkan
kembali
TAXATION (continued)
b.
32.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
32.
dipulihkan
kembali
TAXATION (continued)
b.
32.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
32.
dipulihkan
kembali
TAXATION (continued)
b.
32.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
32.
dipulihkan
kembali
TAXATION (continued)
b.
32.
PERPAJAKAN (lanjutan)
b.
c.
Pajak yang
(lanjutan)
bisa
32.
dipulihkan
kembali
TAXATION (continued)
b.
Utang pajak
c.
30 Juni/
June 2016
Taxes payable
31 Desember/
December 2015
88,416
7,339
8,521
3,647
962
672
1,868
1,310
528
245
100,439
13,069
Total
d.
30 Juni/June
2016
Pajak penghasilan kini
Pajak penghasilan
tangguhan
Beban pajak dari
penyesuain audit pajak
Total beban pajak
penghasilan
konsolidasian
2015
112,822
92,827
(21,623)
(14,699)
339
1,196
91,538
79,324
Total consolidated
income tax expenses
32.
PERPAJAKAN (lanjutan)
d.
32.
TAXATION (continued)
d.
30 Juni/June
2016
Laba konsolidasian
sebelum pajak
penghasilan
Pajak dihitung dengan tarif
pajak yang berlaku
Penghasilan yang telah
dikenakan pajak final
Beban yang tidak dapat
dikurangkan menurut
pajak
Fasilitas pajak
Hasil pemeriksaan pajak
Lain-lain
Beban pajak penghasilan
konsolidasian
2015
214,580
198,401
96,950
83,693
Tax calculated at
applicable tax rates
(25,562)
(22,737)
18,717
(1,989)
339
3,083
17,998
(4,118)
1,196
3,292
Non-deductible expenses
Tax facility
Tax audit assesments
Others
91,538
79,324
Consolidated income
tax expenses
30 Juni/June
2016
Laba konsolidasian
sebelum pajak
penghasilan
Laba sebelum pajak
penghasilan Entitas anak
Disesuaikan dengan jurnal
eliminasi konsolidasian
Kerugian sebelum
pajak penghasilan Perusahaan
2015
214,580
198,401
(231,080)
(210,534)
3,951
1,200
(12,549)
(10,933)
32.
PERPAJAKAN (lanjutan)
d.
32.
TAXATION (continued)
d.
30 Juni/June
2016
2015
Koreksi fiskal:
Penghasilan yang telah
dikenakan pajak final
Beban yang tidak dapat
dikurangkan
menurut pajak
Fiscal correction:
15,732
15,204
Non-deductible expenses
Sub-total
15,624
14,949
Sub-total
3,075
4,016
(108)
(255)
769
1,004
112,053
91,823
112,822
92,827
Consolidated
current income tax
Pajak
penghasilan
yang
dikreditkan
sehubungan
dengan
pendapatan
komprehensif lainnya selama periode adalah
sebagai berikut:
30 Juni/June 2016
Sebelum
pajak/
Before tax
e.
Kredit pajak/
Tax charge
5,627
30 Juni/June 2015
Setelah pajak/
After tax
(2,532)
3,095
Kredit pajak/
Tax charge
22,280
e.
Setelah pajak/
After tax
(10,025)
12,255
30 Juni/June 2016
Dicatat pada
Dicatat pada
laba rugi/
ekuitas/
Charged to
Charged to
profit or loss
equity
Saldo awal/
Beginning
balance
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
Sebelum
pajak/
Before tax
Saldo akhir/
Ending balance
(4,814)
(1,355)
(6,169)
6,425
1,011
7,436
4,746
1,133
5,879
3,135
2,067
(590)
2,067
2,545
32.
PERPAJAKAN (lanjutan)
e.
32.
19,923
(1,633)
466,205
107,838
Saldo akhir/
Ending balance
(126)
19,797
(970)
(12,965)
(2,603)
453,240
2,532
2,532
100,543
(7,295)
(11,937)
(11,937)
(4,847)
98
(4,749)
(241)
1,009
(1,123)
8,647
(20,490)
2,532
(882)
7,638
582,305
Saldo awal/
Beginning
balance
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
e.
30 Juni/June 2016
Dicatat pada
Dicatat pada
laba rugi/
ekuitas/
Charged to
Charged to
profit or loss
equity
Saldo awal/
Beginning
balance
Liabilitas pajak tangguhan
Biaya pinjaman yang
dikapitalisasi
Liabilitas imbalan pasca
kerja
Properti pertambangan
TAXATION (continued)
31 Desember/December 2015
Dicatat pada
Dicatat pada
laba rugi/
ekuitas/
Charged to
Charged to
profit or loss
equity
564,347
Saldo akhir/
Ending balance
(123)
2,361
774
3,135
(4,075)
(739)
(4,814)
6,346
728
(649)
6,425
4,755
640
(649)
4,746
123
32.
PERPAJAKAN (lanjutan)
e.
32.
Saldo awal/
Beginning
balance
Liabilitas pajak tangguhan
Biaya pinjaman yang
dikapitalisasi
Liabilitas imbalan pasca
kerja
Properti pertambangan
Keuntungan atas perubahan
nilai wajar instrumen
keuangan derivatif
Aset pengupasan lapisan
tanah
Perbedaan nilai buku
aset tetap komersial
dan fiskal
Provisi penurunan nilai
piutang usaha
Rugi fiskal yang dibawa
ke masa depan
Provisi penutupan
tambang
Lainnya
Liabilitas pajak tangguhan akhir periode
TAXATION (continued)
e.
31 Desember/December 2015
Dicatat pada
Dicatat pada
laba rugi/
ekuitas/
Charged to
Charged to
profit or loss
equity
20,175
(1,454)
484,131
Saldo akhir/
Ending balance
(252)
(1,496)
(17,926)
1,317
-
19,923
(1,633)
466,205
(22,843)
22,843
(13,756)
13,756
116,192
(8,354)
107,838
(11,937)
(11,937)
(1,252)
(3,595)
(4,847)
(703)
7,335
(179)
303
(882)
7,638
(17,743)
24,160
575,888
582,305
30 Juni/
June 2016
31 Desember/
December 2015
44,251
36,706
520,096
545,599
Total
564,347
582,305
Total
32.
PERPAJAKAN (lanjutan)
f.
Administrasi
TAXATION (continued)
f.
Administration
Under the taxation laws of Indonesia,
companies within the Group which are
domiciled in Indonesia calculate and pay tax
on the basis of self assessment. The DGT
may assess or amend taxes within five years
of the time the tax becomes due.
g.
32.
PERPAJAKAN (lanjutan)
g.
TAXATION (continued)
g.
33.
TRANSAKSI
BERELASI
a.
DAN
SALDO
DENGAN
PIHAK
Sifat hubungan
33.
TRANSACTIONS
AND
RELATED PARTIES
WITH
a. Nature of relationships
Pihak berelasi/
Related parties
Sifat hubungan/
Nature of relationships
BALANCES
210
Management fee
BPI
0.01%
0.01%
Persediaan
Pembelian persediaan:
PT Rahman Abdijaya
Persentase terhadap
total aset
Inventories
332
Purchase of inventories:
PT Rahman Abdijaya
0.01%
Aset tetap
Fixed assets
65,674
Persentase terhadap
total aset
1.09%
Utang usaha
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
Sewa aset tetap:
PT Rahman Abdijaya
Jasa pertambangan:
PT Rahman Abdijaya
Total
Persentase terhadap
total liabilitas
Trade payables
1,466
1,604
1,074
10,108
2,540
11,712
Total
0.10%
0.45%
33.
DENGAN
PIHAK
TRANSACTIONS
AND
BALANCES
RELATED PARTIES (continued)
b.
Details of
(continued)
balances
and
WITH
transactions
Cost of revenue
30 Juni/June
2016
Jasa pertambangan:
PT Rahman Abdijaya
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
2015
13,523
32,462
10,185
17,558
Mining services:
PT Rahman Abdijaya
Coal barging services:
PT Pulau Seroja Jaya
Total
23,708
50,020
Total
2.72%
4.55%
As a percentage of
total cost of revenue
c.
30 Juni/June
2016
2015
Remunerasi
Imbalan pasca kerja
12,929
934
12,424
770
Remuneration
Post-employment benefits
Total
13,863
13,194
Total
30 Juni/June
2016
Laba konsolidasian periode
berjalan yang dapat
diatribusikan kepada
pemilik entitas induk
Rata-rata tertimbang jumlah
saham biasa yang beredar
(dalam ribuan lembar saham)
Laba bersih per saham dasar
yang dapat diatribusikan
kepada pemilik entitas induk
(nilai penuh)
2015
122,113
119,150
31,985,962
31,985,962
0.00373
0.00382
34.
34.
30 Juni/June
2016
Jumlah rata-rata tertimbang
saham yang digunakan sebagai
penyebut dalam perhitungan
laba per saham dasar
(dalam ribuan lembar saham)
Penyesuaian untuk perhitungan
laba per saham dilusian (dalam
ribuan lembar saham):
- Opsi saham (Catatan 38v)
Jumlah rata-rata tertimbang
saham yang digunakan sebagai
penyebut dalam perhitungan
laba per saham dilusian
(dalam ribuan lembar saham)
Laba per saham dilusian
yang dapat diatribusikan
kepada pemilik entitas induk
(nilai penuh)
35.
2015
31,985,962
2,381,730
34,367,692
0.00355
35.
31,985,962
2,381,730
34,367,692
0.00347
30 Juni/June 2016
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha
Deposito berjangka yang
dibatasi penggunaannya
Pajak dibayar dimuka
Total aset moneter
Rp
S$
Monetary assets
Cash and cash equivalents
Rp
969,802,071,449
1,670,447
1,624
1,672,922,117,175
73,316
1,238
2
125,749
Rp
Rp
462,809,799
598,575,515,239
35
45,415
245,755
Trade receivables
35.
35.
30 Juni/June 2016
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Liabilitas moneter
Utang usaha
Rp
79,665
143
24
2
1
S$
A$
Rp
87,216,494,204
4,653,199
63,283
34,125
37,344
165,733,075,814
6,629
5,172
47
46
28
12,575
Rp
778,665,840,131
59,079
Rp
67,087,544,275
5,036
Taxes payable
Post-employment benefits
liabilities
Provision for mine reclamation
mine closure
168,447
77,308
S$
A$
Utang pajak
Liabilitas imbalan pasca
kerja
Provisi reklamasi dan
penutupan tambang
Monetary liabilities
Trade payables
1,057,686,582,769
128,451
32,445
3,106
118,250
Rp
Accrued expenses
31 Desember/December 2015
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha
Deposito berjangka yang
dibatasi penggunaannya
Pajak dibayar dimuka
Total aset moneter
Rp
S$
Monetary assets
Cash and cash equivalents
Rp
546,643,787,424
983,522
1,626
1,118,167,311,827
39,626
695
2
81,816
Rp
Rp
5,109,029,603
1,020,242,783,633
370
73,957
196,466
Trade receivables
35.
35.
31 Desember/December 2015
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Liabilitas moneter
Utang usaha
Rp
67,249
118
114
79
69
25
S$
A$
Rp
68,728,313,173
4,663,049
303,938
15,002
92,121,665,176
4,982
5,094
215
11
6,678
Rp
705,040,088,092
51,344
Rp
63,343,390,725
4,644
Taxes payable
Post-employment benefits
liabilities
Provision for mine reclamation
mine closure
140,622
55,844
S$
A$
Utang pajak
Liabilitas imbalan pasca
kerja
Provisi reklamasi dan
penutupan tambang
Monetary liabilities
Trade payables
919,729,033,226
107,551
160,637
108,492
46,480
2,986,019
Rp
Accrued expenses
36.
TRANSAKSI NON-KAS
36.
30 Juni/
June 2016
NON-CASH TRANSACTIONS
30 Juni/
June 2015
28,086
773
607
160
640
SEGMEN OPERASI
37.
Non-cash activities:
Acquisition of fixed assets under
finance leases
Addition of fixed assets through
capitalisation of depreciation
expenses
Addition of mining properties
through capitalisation of
depreciation expenses
OPERATING SEGMENTS
Jasa
pertambangan/
Mining
services
Logistik/
Logistics
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
1,095,535
48,505
19,336
12,437
2,731
151,699
82,515
27,765
(264,710)
Pendapatan usaha
1,098,266
200,204
101,851
40,202
(264,710)
1,175,813
(177,626)
(49,234)
(13,423)
215,781
(873,125)
Cost of revenue
(12,476)
25
(60,563)
General and
administrative expense
(848,623)
(12,476)
1,175,813
(7,882)
(10,287)
(9,530)
(32,889)
Biaya keuangan
(21,191)
(3,610)
(1,743)
(14,090)
15,569
(25,065)
2,408
(15,643)
3,950
Pendapatan keuangan
15,993
822
370
(93,819)
(3,373)
(2,091)
(3,379)
11,124
(91,538)
134,032
8,944
40,971
(17,356)
(43,549)
123,042
Depresiasi dan
dan amortisasi
(63,095)
(31,347)
(11,775)
(4,154)
(53,105)
(163,476)
30 Juni 2016
External revenue
Inter-segment
revenue
Revenue
Finance costs
Finance income
Income tax expenses
Profit for the period
Depreciation and
amortisation
30 June 2016
Aset segmen
2,657,774
750,974
443,140
907,243
Liabilitas segmen
1,959,691
315,420
120,646
1,138,690
1,282,377
(933,431)
6,041,508
Segment assets
2,601,016
Segment liabilities
37.
Jasa
pertambangan/
Mining
services
Logistik/
Logistics
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
1,298,783
66,241
17,363
16,349
4,826
162,882
66,004
26,881
(260,593)
1,398,736
-
1,303,609
229,123
83,367
43,230
(260,593)
1,398,736
(1,093,427)
(198,240)
(46,015)
(18,208)
256,151
(1,099,739)
Cost of revenue
(19,202)
437
(56,235)
General and
administrative expense
(19,202)
(15,186)
(11,204)
(8,369)
(21,913)
Biaya keuangan
(19,998)
(7,114)
(2,779)
(13,738)
14,571
(29,058)
18,024
1,374
3,724
(16,182)
7,761
Pendapatan keuangan
External revenue
Inter-segment
revenue
821
(78,817)
(2,766)
(1,857)
(4,569)
8,685
(79,324)
116,791
6,696
23,938
(8,138)
(20,210)
119,077
Depresiasi dan
dan amortisasi
(64,298)
(37,285)
(10,649)
(4,604)
(40,726)
(157,562)
31 Desember 2015
Revenue
Finance costs
Finance income
Income tax expenses
Profit for the period
Depreciation and
amortisation
31 December 2015
Aset segmen
2,547,761
706,817
445,080
824,588
Liabilitas segmen
1,887,911
270,877
141,912
1,194,859
1,434,383
(889,973)
5,958,629
Segment assets
2,605,586
Segment liabilities
2016
Domestik
Ekspor
- India
- Cina
- Jepang
- Korea
- Lain-lain
Total
2015
341,725
369,550
143,719
128,461
104,436
97,858
359,614
135,074
217,018
134,081
119,236
423,777
Domestic
Export
India China Japan Korea Others -
1,175,813
1,398,736
Total
38.
PERJANJIAN
KONTINJENSI
a.
PENTING,
IKATAN,
DAN
38.
SIGNIFICANT AGREEMENTS,
AND CONTINGENCIES
a.
COMMITMENTS
Coal
mining,
hauling,
transhipment
and
other
agreements
barging,
related
Adaro,
sebagai
produsen
batubara,
mengadakan
sejumlah
perjanjian
penambangan
batubara.
Berdasarkan
perjanjian-perjanjian
tersebut,
Adaro
diharuskan membayar biaya sewa dan biaya
jasa kepada kontraktor, dihitung secara
bulanan, berdasarkan rumus yang meliputi
jumlah batubara mentah yang diangkut dan
overburden yang ditambang dan diangkut.
Kontraktor akan menyediakan sarana, mesin,
perlengkapan, dan barang-barang lain yang
diperlukan dan dalam kondisi tertentu dapat
menggunakan peralatan Adaro sendiri untuk
melakukan
jasa
penambangan
dan
transportasi, dan diharuskan memenuhi
persyaratan minimum produksi tertentu.
Adaro
juga
mengadakan
perjanjian
pengangkutan, transportasi, dan pemindahan
batubara
dengan
kontraktor
untuk
menyediakan jasa transportasi dari wilayah
utama Adaro ke pelabuhan tujuan yang telah
ditentukan dan menyediakan jasa floating
crane dari tongkang kontraktor ke kapal
pelanggan. Adaro diharuskan membayar
biaya jasa kepada kontraktor, dihitung secara
bulanan, berdasarkan suatu rumusan yang
meliputi jumlah batubara yang diangkut.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
Tipe perjanjian/
Agreement type
Jasa pengupasan lapisan tanah dan
jasa penambangan/Stripping of
overburden and mining of coal
Transportasi batubara/
Coal transportation
Tanggal perjanjian/
Agreement date
7 September 2009
7 September 2009
31 Desember/
December 2017
1 Januari/
January 2009
PT Mitra Bahtera
Segara Sejati Tbk
Pengangkutan
batubara/Coal barging
1 Oktober/
October 2010
PT Meratus
Advance Maritim
Pengangkutan
batubara/Coal barging
1 Desember/
December 2010
31 Oktober/
October 2017
11 September 2015
1 Oktober/October 2022
28 September 2012
28 September 2012
PT Pamapersada
Nusantara
PT Bukit Makmur
Mandiri Utama
PT Pertamina
(Persero)
PT Bukit Makmur
Mandiri Utama
PT Pamapersada
Nusantara
31 Juli/
July 2021
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
38.
b.
Tanggal perjanjian/
Agreement date
1 Maret/March 2007 21 September 2012
21 September 2012
23 Februari/February 2012
Coal
mining,
hauling,
transhipment
and
other
agreements (continued)
barging,
related
b.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
c.
IKATAN,
DAN
Fasilitas bank
38.
Banking facility
Penggunaan
fasilitas
bank
tertentu
mensyaratkan Grup untuk menempatkan
deposito berjangka (Catatan 5).
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
d.
IKATAN,
DAN
Komitmen penjualan
38.
Pengeluaran modal
e.
Pada
tanggal
30
Juni
2016
dan
31 Desember 2015, Grup mempunyai
pesanan pembelian untuk peralatan tambang
dan konstruksi kapal masing-masing sebesar
AS$7.156 dan AS$9.211.
f.
Tuntutan hukum
Grup dari waktu ke waktu terlibat dalam
berbagai tuntutan hukum yang dapat
mempengaruhi kegiatan bisnis Grup. Grup
berkeyakinan bahwa keputusan yang tidak
menguntungkan
sehubungan
dengan
tuntutan hukum yang sedang berjalan, atau
keharusan untuk membayar sejumlah ganti
rugi dari tuntutan hukum tersebut, tidak
akan mempengaruhi kondisi keuangan atau
hasil operasi konsolidasian interim secara
material.
Capital expenditure
As at 30 June 2016 and 31 December 2015,
the Group had purchase orders for mining
equipment and vessel construction amounting
to US$7,156 and US$9,211, respectively.
f.
Sales commitments
g.
Legal proceedings
From time to time, the Group is involved in
various legal proceedings as a normal
incident to the Groups business. The Group
is of the opinion that adverse decisions in any
pending or threatened proceedings, or that
any amounts it may be required to pay by
reason thereof will not have a material
adverse effect on its financial condition or the
interim consolidated results operations.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
h.
IKATAN,
DAN
38.
i.
j.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
38.
Grup
terus
memonitor
perkembangan
peraturan
pelaksana
Undang-Undang
tersebut
secara
ketat
dan
akan
mempertimbangkan
dampak
terhadap
operasi Grup, jika ada, pada saat peraturanperaturan pelaksana ini diterbitkan.
k.
k.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
k.
l.
m.
IKATAN,
DAN
38.
Ministerial
(continued)
Regulation
No.
28/2009
l.
m.
On
3
March
2011,
the
MoEMR
issued
Ministerial
Decision
No. 0617.K/32/MEM/2011 on The Benchmark
Price for PT Perusahaan Listrik Negara
(Persero) (PLN) for the Operation of Coal
Fired Power Plants.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
m.
n.
IKATAN,
DAN
38.
Regulation
No.
17/2010
n.
Pada
bulan
Agustus
2013,
KESDM
mengeluarkan
Peraturan
Menteri
No. 25 Tahun 2013 mengenai penyediaan,
pemanfaatan, dan tata niaga bahan bakar
nabati sebagai bahan bakar lain. Peraturan ini
menyatakan
bahwa
perusahaan
pertambangan
harus
secara
bertahap
mencampurkan bahan bakar nabati dengan
bahan bakar solar. Grup terus memonitor
penerapan peraturan ini dan dampaknya
terhadap operasi Grup.
o.
Ministerial
(continued)
o.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
o.
p.
IKATAN,
DAN
Ministerial
(continued)
Regulation
No.
27/2013
Peraturan
ini
hanya
berlaku
untuk
perusahaan dalam Grup yang memiliki izin
usaha pertambangan.
Perjanjian
overburden
system
sehubungan
crushing dan
dengan
conveying
p.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
q.
IKATAN,
DAN
38.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
q.
IKATAN,
DAN
38.
Pada
tanggal
6
April
2016,
BPI
menandatangani amandemen terhadap PPTL
yang memperpanjang tanggal pembiayaan
yang dipersyaratkan menjadi 6 Juni 2016.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
r.
s.
IKATAN,
DAN
Grup, bersama-sama dengan Korea EastWest Power Co, Ltd., membentuk konsorsium
dengan
partisipasi
kepemilikan
masing-masing sebesar 65% dan 35%. Pada
tanggal 12 Agustus 2013, konsorsium
mendirikan TPI untuk membangun, memiliki,
mengoperasikan,
dan
mengalihkan
pembangkit listrik bertenaga uap.
Perjanjian Guaranteed
AS$300.000
Bridge
Facility
s.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
t.
u.
IKATAN,
DAN
38.
Subordinated
Agreement
Term
Loan
Facility
u.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
v.
IKATAN,
DAN
Perjanjian
pinjaman
konversi
dan
pengambilan saham baru serta perjanjian
opsi
38.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
w.
x.
Perjanjian Guaranteed
AS$100.000
IKATAN,
DAN
Bridge
Facility
38.
x.
38.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
x.
IKATAN,
DAN
38.
x.
JAMINAN REKLAMASI
39.
RECLAMATION GUARANTEE
An
IUP-Exploration
holder,
among
other
requirements, must include a reclamation plan in its
exploration work plan and budget and provide a
reclamation guarantee in the form of a time deposit
placed at a state-owned bank.
39.
39.
Berdasarkan
Surat
Keputusan
DJMB
No. 882/37.06/DJB/2010 tertanggal 26 Maret 2010,
No.1153/30/DJB/2011 tertanggal 11 Maret 2011,
No. 2016/37.06/DJB/2012 tertanggal 18 Juni 2012,
No. 3431/37.07/DJB/2012 tertanggal 10 Oktober
2012, No. 467/30/DJB/2013 tertanggal 19 Maret
2013, No. 629/30/DJB/2013 tertanggal 12 April 2013,
No. 968/37.03/DBT/2014 tertanggal 23 April 2014,
No. 674/30/DJB/2014 tertanggal 25 April 2014,
No. 1178/30/DJB/2015 tertanggal 27 Juli 2015, dan
No.755/30/DJB/2016 tertanggal 27 Mei 2016, Adaro
diwajibkan untuk menyediakan Jaminan Reklamasi
dalam bentuk jaminan pelaksanaan.
Based
on
Decrees
of
the
DGoMC
No. 882/37.06/DJB/2010 dated 26 March 2010,
No. 1153/30/DJB/2011 dated 11 March 2011,
No. 2016/37.06/DJB/2012 dated 18 June 2012,
No. 3431/37.07/DJB/2012 dated 10 October 2012,
No. 467/30/DJB/2013 dated 19 March 2013,
No. 629/30/DJB/2013 dated 12 April 2013,
No. 968/37.03/DBT/2014 dated 23 April 2014,
No. 674/30/DJB/2014 dated 25 April 2014,
No. 1178/30/DJB/2015 dated 27 July 2015 and
No.755/30/DJB/2016 dated 27 May 2016, Adaro is
required to provide a Reclamation Guarantee in the
form of performance bonds.
39.
40.
39.
40.
41.
(1)
(1)
a.
Risiko pasar
a.
Market risk
(i)
(i)
41.
(1)
(1)
a.
a.
(ii)
(iii)
Risiko harga
(ii)
Price risk
(iii)
41.
41.
(1)
(1)
b.
Risiko kredit
b.
Credit risk
Pada
tanggal
30
Juni
2016
dan
31 Desember 2015, saldo terutang dari
piutang usaha, piutang lain-lain, dan pinjaman
ke pihak ketiga adalah sebagai berikut:
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
30 Juni/June 2016
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
Total
Piutang usaha
Piutang lain-lain
Pinjaman ke pihak
ketiga
242,757
3,049
14,339
-
26,528
-
20,000
Total
265,806
14,339
26,528
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
31 Desember/December 2015
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Past due
Past due and
but not impaired
impaired
Trade receivables
Other receivables
Total
Total
Piutang usaha
Piutang lain-lain
Pinjaman ke pihak
ketiga
182,733
2,384
12,961
-
26,528
-
20,000
Total
205,117
12,961
26,528
Pada
tanggal
30
Juni
2016
dan
31
Desember
2015,
Grup
telah
mencadangkan secara penuh nilai piutang
usaha yang telah jatuh tempo dan mengalami
penurunan nilai.
283,624
3,049
222,222
2,384
Trade receivables
Other receivables
Total
41.
41.
(1)
(1)
b.
b.
Pada
tanggal
30
Juni
2016
dan
31 Desember 2015, terdapat satu pihak yang
memiliki nilai saldo masing-masing sebesar
10% dan 15% dari seluruh nilai piutang.
41.
41.
(1)
(1)
c.
Risiko likuiditas
c.
Liquidity risk
30 Juni/June 2016
Lebih dari satu
tahun dan
kurang dari lima
tahun/More than
one year and not
later than
five years
189,139
189,139
26,125
5,374
26,125
5,374
631
17,543
18,174
17,632
36,912
28,692
121,056
51,401
960,965
485,527
97,725
1,604,460
275,182
150,379
1,029,909
485,527
1,940,997
Total/Total
41.
41.
(1)
(1)
c.
c.
31 Desember/December 2015
Lebih dari tiga
Lebih dari satu
bulan dan
tahun dan
kurang dari satu
kurang dari lima
tahun/More than
tahun/More than
three months and
one year and not
Lebih dari lima
not later than
later than
tahun/More than
one year
five years
five years
(2)
Total/Total
196,419
35,185
196,419
35,185
28,380
28,380
8,147
5,443
8,147
5,443
626
17,830
18,456
8,155
33,964
24,060
105,495
47,842
1,038,692
497,119
80,057
1,675,270
315,693
130,181
1,104,364
497,119
2,047,357
(2)
41.
41.
30 Juni/June 2016
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
88,201
1,426,227
88,714
1,455,614
31 Desember/December 2015
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
74,750
1,477,055
76,033
1,505,804
41.
(3)
42.
Pada
tanggal
30
Juni
2016
dan
31 Desember 2015, instrumen keuangan
derivatif dihitung dengan metode penilaian
tingkat 2. Nilai wajar diukur pada nilai tunai
estimasi arus kas masa depan berdasarkan
kurva pendapatan yang dapat diobservasi.
(3)
OTORISASI
LAPORAN
KONSOLIDASIAN INTERIM
KEUANGAN
42.
AUTHORISATION
OF
THE
INTERIM
CONSOLIDATED FINANCIAL STATEMENTS
These interim consolidated financial statements
were authorised for issue in accordance with a
resolution of the Board of Directors of PT Adaro
Energy Tbk on 25 August 2016.