Professional Documents
Culture Documents
Catatan/
Notes
30
Juni/
June
2015
31
Desember/
December
2014*
1
Januari/
January
2014*
ASET
ASET LANCAR
Kas dan setara kas
Deposito berjangka yang dibatasi
penggunaannya - bagian lancar
Piutang usaha - pihak ketiga
Persediaan
Pajak dibayar dimuka bagian lancar
Pajak yang bisa dipulihkan
kembali - bagian lancar
Piutang lain-lain - pihak ketiga
Pinjaman ke pihak ketiga bagian lancar
Pinjaman ke pihak berelasi
Instrumen keuangan derivatif
Uang muka dan biaya dibayar
dimuka - bagian lancar
Aset lancar lain-lain
ASSETS
5
687,792
745,248
680,904
6
7
9
347
284,830
82,358
285,560
96,743
389
309,565
102,747
35a
37,251
80,452
186,716
35b
33,988
2,316
45,779
1,606
10,875
1,980
17
16,670
40,233
1,379
18,235
773
15,656
588
18,469
952
CURRENT ASSETS
Cash and cash equivalents
Restricted time deposits current portion
Trade receivables - third parties
Inventories
Prepaid taxes current portion
Recoverable taxes current portion
Other receivables - third parties
Loan to a third party current portion
Loan to a related party
Derivative financial instruments
Advances and prepayments current portion
Other current assets
1,147,890
1,271,632
1,370,879
NON-CURRENT ASSETS
6
1,954
1,166
601
12
393,021
395,626
402,021
59,210
52,641
68,170
17
20,000
35a
55,171
47,473
35b
10
13
11
14
35e
2,067,982
1,528,435
903,553
6,094
21,718
213
2,098,603
1,616,603
903,553
4,755
21,599
12,301
111
2,186,801
1,705,799
920,296
8,660
20,278
5,057,138
5,142,232
5,325,038
TOTAL ASET
6,205,028
6,413,864
6,695,917
TOTAL ASSETS
As restated (Note 3) *
Catatan/
Notes
30
Juni/
June
2015
31
Desember/
December
2014*
1
Januari/
January
2014*
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang usaha
Utang dividen
Beban akrual
Utang pajak
Utang royalti
Bagian lancar atas pinjaman
jangka panjang:
- Utang sewa pembiayaan
- Utang bank
Pinjaman dari pihak ketiga
Instrumen keuangan derivatif
Utang lain-lain
LIABILITIES
15
29
18
35c
16
253,530
26,658
69,861
53,654
351,145
30,067
26,887
47,744
44,786
326,987
39,983
44,836
37,468
117,022
21
22
19
20
30,231
130,525
33,187
4,583
32,249
160,522
15,541
61,864
3,790
32,289
155,577
19,517
CURRENT LIABILITIES
Trade payables
Dividends payable
Accrued expenses
Taxes payable
Royalties payable
Current maturity of long-term
borrowings:
Finance lease payables Bank loans Loans from a third party
Derivative financial instruments
Other liabilities
602,229
774,595
773,679
15,541
NON-CURRENT LIABILITIES
Loans from a third party
19
21
22
23
35e
59,563
1,490,295
572,553
74,322
1,613,437
575,888
47,511
1,195,541
789,870
633,685
24
54,105
51,012
37,641
25
72,423
65,138
40,355
2,264,480
2,379,797
2,744,603
TOTAL LIABILITAS
2,866,709
3,154,392
3,518,282
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
1,384,613
(32,523)
342,940
1,154,494
1,310,883
(40,707)
342,940
1,154,494
1,199,987
(10,256)
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
2,849,524
2,767,610
2,687,165
488,795
491,862
490,470
Non-controlling interests
Total ekuitas
3,338,319
3,259,472
3,177,635
Total equity
6,205,028
6,413,864
6,695,917
26
27
28
2i
30
As restated (Note 3) *
The accompanying notes to the interim consolidated financial statements
form an integral part of these interim consolidated financial statements.
30 Juni/June
2015
2014*
Pendapatan usaha
31
1,398,736
1,693,140
32
(1,099,739)
(1,260,845)
Laba bruto
Revenue
Cost of revenue
298,997
432,295
(75,437)
(1,257)
(75,183)
1,851
Laba usaha
222,303
358,963
Biaya keuangan
Pendapatan keuangan
Bagian atas rugi neto entitas asosiasi
dan ventura bersama
(29,058)
7,761
(61,077)
7,662
(2,605)
(2,064)
(23,902)
(55,479)
198,401
303,484
(79,324)
(132,119)
119,077
171,365
Beban usaha
(Beban)/pendapatan lain-lain, neto
33
34
12
35d
Gross profit
Operating expenses
Other (expenses)/income, net
Operating income
Finance costs
Finance income
Share in net loss of associates
and joint ventures
(4,844)
-
(2,026)
(310)
35d
22,280
6,063
35d
(10,025)
(2,729)
7,411
998
126,488
172,363
As restated (Note 3) *
30 Juni/June
2015
2014*
30
30
119,150
(73)
167,508
3,857
119,077
171,365
127,334
(846)
170,855
1,508
Total comprehensive
income for the period
attributable to:
Owners of the parent entity
Non-controlling interests
126,488
172,363
0.00373
0.00347
0.00524
0.00487
37
As restated (Note 3) *
Modal
sahaml
Share
capital
Saldo pada 1 Januari 2014,
sebelum disajikan kembali
Efek penerapan PSAK No. 24 (revisi 2013)
(Catatan 3)
342,940
1,154,494
47,088
1,149,709
(11,273)
3,190
342,940
1,154,494
47,088
1,152,899
167,508
323
2,312
-
342,940
1,154,494
49,400
1,282,910
342,940
1,154,494
49,400
1,260,307
1,176
(2,312)
(35,185)
310
707
Impact on adoption of
SFAS No. 24 (revised 2013)
3,442
(Note 3)
707
2,687,165
490,470
3,177,635
3,334
170,855
1,508
172,363
350
350
(10,950)
4,041
2,822,835
491,296
3,314,131
(12,789)
(27,918)
2,766,434
491,714
3,258,148
1,176
148
1,324
Impact on adoption of
SFAS No. 24 (revised 2013)
(Note 3)
2,767,610
491,862
3,259,472
(310)
(12,789)
(27,918)
119,150
(4,071)
12,255
1,782
-
342,940
1,154,494
51,182
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
310
(11,273)
1,261,483
3,174,193
252
49,400
490,218
3,190
1,154,494
1,333,431
2,683,975
Total
ekuitas/
Total equity
342,940
Total
(1,782)
(45,420)
Kepentingan
nonpengendali/
Noncontrolling
interests
(16,860)
(15,663)
(35,185)
127,334
(45,420)
2,849,524
(1,032)
(846)
(2,221)
488,795
(36,217)
126,488
(47,641)
3,338,319
Balance as at
1 January 2014*
Total comprehensive income
for the period
Additional share capital
subscribed by
non-controlling interests
Appropriation of
retained earnings
Dividends
The accompanying notes to the interim consolidated financial statements form an integral
part of these interim consolidated financial statements.
30 Juni/June
2014
1,399,466
(904,030)
(75,840)
7,761
(111,995)
(73,972)
41,525
(24,890)
7,829
1,626,065
(969,233)
(66,684)
7,662
(169,014)
(75,579)
73,207
(57,314)
(4,771)
265,854
364,339
(28,301)
1,270
(20,000)
(35,309)
611
-
(15,009)
(31,879)
25,130
(9,750)
16,670
40,233
(8)
(62,048)
(57)
5,649
60,000
(217,750)
96,000
(116,000)
(75,487)
(75,168)
(2,221)
(1,032)
(1,135)
(16,777)
(173)
(18,118)
(253,370)
350
(114,141)
30 Juni/June
2014
(49,564)
255,847
745,248
680,904
1,270
938,021
(7,892)
687,792
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.
UMUM (lanjutan)
a.
Pendirian Perusahaan
lainnya (lanjutan)
dan
informasi
GENERAL (continued)
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
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
Sandiaga Salahuddin Uno
David Tendian
Chia Ah Hoo
M. Syah Indra Aman
Julius Aslan
Siswanto Prawiroatmodjo
:
:
:
President Director
Vice President Director
Directors
:
:
:
:
Chairman
Members
UMUM (lanjutan)
b.
GENERAL (continued)
Struktur grup
b.
Group structure
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 2015 December 2014
Perdagangan
dan jasa/
Trading and
services
Indonesia
2007
100%
100%
6,615,352
6,800,071
PT Saptaindra
Sejati (SIS)
Jasa
pertambangan/
Mining services
Indonesia
2002
100%
100%
530,449
559,574
Pertambangan/
Mining
Indonesia
1992
100%
100%
2,510,003
2,615,232
PT Dianlia
Setyamukti
(Dianlia)
Investasi/
Investment
Indonesia
100%
100%
40,239
37,821
PT Jasapower
Indonesia
(JPI) a)
Jasa
pertambangan/
Mining services
Indonesia
100%
100%
271,768
271,697
PT Biscayne
Investments
(Biscayne)
Investasi/
Investment
Indonesia
100%
100%
122
127
PT Indonesia Bulk
Terminal (IBT)
1997
100%
100%
82,002
92,641
PT Adaro Persada
Mandiri (APM) a)
Jasa/Services
Indonesia
2006
100%
100%
46,508
49,414
Arindo Holdings
(Mauritius) Ltd.
(Arindo
Holdings) a)
Investasi/
Investment
Mauritius
100%
100%
421,589
420,548
Vindoor
Investments
(Mauritius) Ltd.
(Vindoor") a)
Investasi/
Investment
Mauritius
100%
100%
365,098
360,365
Coaltrade Services
International
Pte Ltd.
(Coaltrade)
Perdagangan
batubara/
Coal trading
Singapura/
Singapore
2001
100%
100%
90,915
88,459
PT Viscaya
Investments
(Viscaya)
Investasi/
Investment
Indonesia
100%
100%
278,345
269,150
UMUM (lanjutan)
b.
GENERAL (continued)
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
30 Juni/
31 Desember/
June 2015 December 2014
Jasa/Services
Indonesia
2009
51%
51%
37,517
41,109
Coronado Holdings
Pte Ltd.
(Coronado)
Investasi/
Investment
Singapura/
Singapore
86%
86%
33
32
Orchard Maritime
Logistics Pte
Ltd. (OML) a)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Singapura/
Singapore
2006
95%
95%
2,407
3,132
Orchard Maritime
Netherlands
B.V. (OMN)
Investasi/
Investment
Belanda/
Netherlands
95%
95%
54
54
PT Adaro Logistics
(AL) a)
Investasi/
Investment
Indonesia
100%
100%
385,452
421,181
PT Maritim Barito
Perkasa
(MBP)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
256,839
320,942
PT Harapan
Bahtera
Internusa
(HBI)
Pengelolaan dan
pengangkutan
batubara/Coal
handling and
barging
Indonesia
2004
100%
100%
4,943
10,239
PT Adaro Power
(Adaro Power) a)
Investasi/
Investment
Indonesia
100%
100%
183,790
180,562
PT Makmur
Sejahtera
Wisesa
(MSW)
Perdagangan dan
pembangkitan
listrik/Trading
and power
plant services
Indonesia
2013
100%
100%
163,297
168,662
PT Puradika
Bongkar Muat
Makmur Jasa
(PBMM)
Jasa/Services
Indonesia
2013
100%
100%
2,823
2,457
PT Rehabilitasi
Lingkungan
Indonesia (RLI)
Jasa/Services
Indonesia
100%
100%
980
1,070
PT Indonesia Multi
Purpose
Terminal (IMPT)
Jasa pengelolaan
terminal/
Terminal
handling
services
Indonesia
2013
85%
85%
2,806
2,792
PT Mustika Indah
Permai (MIP)
Pertambangan/
Mining
Indonesia
75%
75%
42,724
39,668
PT Bukit Enim
Energi (BEE)
Pertambangan/
Mining
Indonesia
61%
61%
664
703
PT Adaro Mining
Technologies
(AMT) a)
Jasa/Services
Indonesia
100%
100%
36,519
37,451
UMUM (lanjutan)
b.
GENERAL (continued)
Kedudukan/
Domicile
Mulai beroperasi
komersial/
Commencement
of commercial
operations
Persentase
kepemilikan efektif/
Effective percentage of
ownership
30 Juni/
31 Desember/
June 2015 December 2014
Jasa/Services
Indonesia
2007
100%
100%
1,997
2,738
PT Bhakti Energi
Persada (BEP) a)
Investasi/
Investment
Indonesia
10%
10%
62,170
59,248
PT Persada Multi
Bara (PMB)
Pertambangan/
Mining
Indonesia
10%
10%
13,147
13,138
PT Khazana Bumi
Kaliman (KBK)
Pertambangan/
Mining
Indonesia
9%
9%
5,447
5,438
PT Bumi Kaliman
Sejahtera (BKS)
Pertambangan/
Mining
Indonesia
9%
9%
8,056
8,010
PT Telen Eco
Coal (TEC)
Pertambangan/
Mining
Indonesia
10%
10%
11,739
11,713
PT Bumi Murau
Coal (BMC)
Pertambangan/
Mining
Indonesia
10%
10%
4,125
4,070
PT Birawa Pandu
Selaras (BPS)
Pertambangan/
Mining
Indonesia
9%
9%
527
453
PT Tri Panuntun
Persada (TPP)
Pertambangan/
Mining
Indonesia
9%
9%
446
392
PT Wahau Tutung
Investindo
(WTI)
10%
10%
8,589
8,019
PT Bhakti Kutai
Transportindo
(BKT)
Transportasi/
Transportation
Indonesia
6%
6%
134
136
PT Bukit Bara
Alampersada
(BBA) a)
Investasi/
Investment
Indonesia
10%
10%
5,915
5,233
PT Bhakti Kumala
Sakti (BKI)
Jasa/Service
Indonesia
10%
10%
PT Wahau Sumber
Alam (WSA)
Jasa/Service
Indonesia
10%
10%
66
73
PT Etam Sukses
Sejahtera (ESS)b)
Jasa/Service
Indonesia
10%
333
PT Murau Selo
Sejahtera (MSS) b)
Jasa/Service
Indonesia
10%
PT Sumber Guna
Alam Lestari
(SGAL) b)
Jasa/Service
Indonesia
10%
PT Sarana Rekreasi
Mandiri (SRM)
Jasa/Service
Indonesia
100%
100%
Peternakan/
Farming
Indonesia
100%
750
PT Paramitha Cipta
Sarana (PCS)
Pertambangan/
Mining
Indonesia
75%
75%
40,587
39,495
PT Semesta
Centramas (SCM)
Pertambangan/
Mining
Indonesia
2014
75%
75%
46,819
51,225
PT Laskar Semesta
Alam (LSA)
Pertambangan/
Mining
Indonesia
75%
75%
1,102
799
a)
b)
UMUM (lanjutan)
c.
Perjanjian
Kerjasama
Pertambangan Batubara
Pengusahaan
GENERAL (continued)
c.
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.
UMUM (lanjutan)
c.
Perjanjian
Kerjasama
Pengusahaan
Pertambangan Batubara (lanjutan)
GENERAL (continued)
c.
Perjanjian Kerjasama
d.
Cooperation Agreement
UMUM (lanjutan)
d.
GENERAL (continued)
d.
e.
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. 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
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
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation and Production Mining Business Permit
* IUPOP disesuaikan dalam rangka perubahan statusnya menjadi perusahaan penanaman modal asing/IUPOP adjusted due to changes in the status into foreign
capital investment company
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
b.
keuangan
interim
b.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
PSAK
No.
67,
Pengungkapan
Kepentingan Dalam Entitas Lain. Standar
ini mengatur pengungkapan seluruh
bentuk kepemilikan di entitas lain,
termasuk pengaturan bersama, entitas
asosiasi, dan entitas struktur. Dampak
perubahan standar yang direvisi tersebut
di atas terhadap laporan keuangan
konsolidasian interim disajikan pada
Catatan 12.
SFAS
No.
68,
Fair
Value
Measurement. This standard aims to
improve consistency and reduces
complexity by providing a precise
definition of fair value and a single
source of fair value measurement and
disclosure requirements. The impact of
the above revised standard
on the
interim consolidated financial statements
is presented in Note 44.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
Entitas anak
i.1. Konsolidasi
c.
ACCOUNTING
c.
Principles of consolidation
i.
Subsidiaries
i.1. Consolidation
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.1. Consolidation (continued)
Intragroup balances, transactions,
income
and
expenses
are
eliminated. Profits and losses
resulting
from
intragroup
transactions that are recognised in
assets are also eliminated. The
accounting policies of subsidiaries
have
been
amended
where
necessary to ensure consistency
with the policies adopted by the
Group.
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.
Acquisition-related
costs
expensed as incurred.
are
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Subsidiaries (continued)
i.2. Acquisition (continued)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Akuisisi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Associates
(continued)
-
and
joint
ventures
Acquisitions
Metode ekuitas
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
and
Equity method
(continued)
joint
of
ventures
accounting
Dividend
receivable
from
an
associate or 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 losses 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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Pelepasan (lanjutan)
d.
joint
ventures
Disposals (continued)
and
ACCOUNTING
ii.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
30 Juni/
June 2015
Rupiah 10.000 (Rp)
Pound Sterling ()
Dolar Singapura (S$)
Dolar Australia (A$)
Euro ( )
Yen 100 ()
Dolar Hongkong (HK$)
iii. Entitas dalam Grup
ACCOUNTING
31 Desember/
December 2014
0.75
1.58
0.74
0.77
1.12
0.82
0.13
0.80
1.56
0.76
0.82
1.22
0.84
0.12
f.
g.
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
panambangan. 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.
Persediaan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
Aset keuangan
h.1. Klasifikasi,
pengukuran
h.
pengakuan,
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.
ACCOUNTING
Financial assets
h.1. 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 loan to a related
party.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
h.1. Klasifikasi,
pengakuan,
pengukuran (lanjutan)
dan
ACCOUNTING
and
h.2. Derecognition
antar
instrumen
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
h.
h.
h.4.
h.4.
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)
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.
Aset tetap
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
Fixed assets
harga
Tahun/Years
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan operasional,
dan kendaraan
Kapal
Peralatan kantor
20
5 - 30
25
4 - 10
5 - 25
4
Buildings
Infrastructure
Power plant
Machinery, operational equipment
and vehicles
Vessels
Office equipment
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:
8 - 20
8 - 20
2 - 10
10
8 - 30
7 - 30
Buildings
Infrastructure
Machinery, operational
equipment and vehicles
Office equipment
Crushing and handling facilities
Roads and bridges
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.
Goodwill (lanjutan)
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.
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)
IKHTISAR
(lanjutan)
m.
n.
KEBIJAKAN
AKUNTANSI
PENTING
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m.
Exploration
(continued)
and
ACCOUNTING
evaluation
assets
Properti pertambangan
n.
Mining properties
IKHTISAR
(lanjutan)
n.
KEBIJAKAN
AKUNTANSI
PENTING
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Stripping costs
1.
1.
2.
2.
3.
3.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
p.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Utang usaha
p.
Trade payables
Sewa
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.
Provisi
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision
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.
Provisi (lanjutan)
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
Provisi (lanjutan)
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provision (continued)
(i)
can
be
reliably
Provisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
s.
ACCOUNTING
Provision (continued)
(ii) Other provisions (continued)
Pinjaman
s.
Borrowings
u.
Biaya pinjaman
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Borrowing costs
u.
Employee benefits
(i)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
recognised
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Modal saham
v.
Share capital
x.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
w.
z.
Pembagian dividen
x.
Dividend distributions
Dividend distributions to the Companys
shareholders are recognised as liabilities in
the interim consolidated financial statements
in the period when the dividends were
declared.
ACCOUNTING
y.
Kombinasi
bisnis
entitas
sepengendali
dibukukan menggunakan metode penyatuan
kepemilikan (pooling-of-interest).
z.
Pengakuan
(lanjutan)
pendapatan
dan
beban
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:
-
Pengakuan
(lanjutan)
ii.
pendapatan
dan
beban
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Revenue
and
(continued)
ii.
expense
ACCOUNTING
recognition
Pengakuan
(lanjutan)
pendapatan
dan
beban
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.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
aa.
income
Current
and
(continued)
deferred
tax
bb.
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.
PENYAJIAN
LAPORAN
INTERIM
KEMBALI
ATAS
AKUN-AKUN
KEUANGAN
KONSOLIDASIAN
PENYAJIAN
KEMBALI
ATAS
AKUN-AKUN
LAPORAN
KEUANGAN
KONSOLIDASIAN
INTERIM (lanjutan)
Laporan posisi keuangan konsolidasian Grup pada
tanggal 1 Januari 2014 yang telah disajikan kembali
adalah sebagai berikut:
Saldo tercatat
sebelumnya/
Previously
reported
ASET TIDAK LANCAR
Aset pajak tangguhan
Penyesuaian
atas penerapan
PSAK No. 24
(revisi 2013)/
Adjustment due
to adoption of
SFAS No. 24
(revised 2013)
8,694
(34)
43,068
631,734
EKUITAS
Saldo laba
Kepentingan non-pengendali
1,196,797
490,218
(5,427)
1,951
3,190
252
Saldo tercatat
sebelumnya/
Previously
reported
ASET TIDAK LANCAR
Aset pajak tangguhan
4,539
53,153
574,855
EKUITAS
Saldo laba
Kepentingan non-pengendali
1,309,707
491,714
8,660
NON-CURRENT ASSETS
Deferred tax assets
NON-CURRENT LIABILITIES
Post-employment benefits
37,641
liabilities
633,685
Deferred tax liabilities
1,199,987
490,470
EQUITY
Retained earnings
Non-controlling interest
Penyesuaian
atas penerapan
PSAK No. 24
(revisi 2013)/
Adjustment due
to adoption of
SFAS No. 24
(revised 2013)
216
Saldo setelah
penyesuaian/
Balance after
adjustments
(2,141)
1,033
1,176
148
Saldo setelah
penyesuaian/
Balance after
adjustments
4,755
NON-CURRENT ASSETS
Deferred tax assets
NON-CURRENT LIABILITIES
Post-employment benefits
51,012
liabilities
575,888
Deferred tax liabilities
1,310,883
491,862
EQUITY
Retained earnings
Non-controlling interest
PENYAJIAN
KEMBALI
ATAS
AKUN-AKUN
LAPORAN
KEUANGAN
KONSOLIDASIAN
INTERIM (lanjutan)
Laporan laba rugi dan penghasilan komprehensif lain
konsolidasian interim Grup untuk periode enam
bulan yang berakhir tanggal 30 Juni 2014 yang telah
disajikan kembali adalah sebagai berikut:
Saldo tercatat
sebelumnya/
Previously
reported
Beban pokok pendapatan
Laba bruto
Beban usaha
Laba usaha
Laba sebelum pajak
penghasilan
Beban pajak penghasilan
Laba periode berjalan
Total penghasilan
komprehensif lain periode
berjalan
Penyesuaian
atas penerapan
PSAK No. 24
(revisi 2013) dan
PSAK No. 46
(revisi 2014)/
Adjustment due
to adoption of
SFAS No. 24
(revised 2013)
and SFAS No. 46
(revised 2014)
Saldo setelah
penyesuaian/
Balance after
adjustments
(1,260,477)
432,663
(73,420)
361,094
(368)
(368)
(1,763)
(2,131)
(1,260,845)
432,295
(75,183)
358,963
Cost of revenue
Gross profit
Operating expenses
Operating income
305,615
(133,846)
171,769
(2,131)
1,727
(404)
303,484
(132,119)
171,365
172,767
(404)
172,363
167,508
167,903
(395)
3,866
(9)
171,250
(395)
1,517
(9)
0.00525
0.00489
(0.00001)
(0.00002)
170,855
Total comprehensive
income for the period
attributable to:
Owners of the parent entity
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.
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
ESTIMATES
AND
- Reserve estimates
CRITICAL ACCOUNTING
JUDGEMENTS (continued)
-
Kewajiban pensiun
AND
ESTIMATES
Pension obligation
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:
5.
30 Juni/
June 2015
Kas
Kas di bank - Rupiah
Lain-lain (masing-masing
di bawah AS$50.000)
Kas di bank - Dolar AS
PT CIMB Niaga Tbk
PT Bank OCBC NISP 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
168
31 Desember/
December 2014
203
Cash on hand
Cash in banks - Rupiah
27,765
25,422
155,103
146,654
104,195
57,615
37,057
246,413
60,637
53,545
466,589
394,630
789
1,167
495,143
421,219
4,350
61,490
6,163
79,440
10,513
140,930
180,018
157,447
1,950
25,449
181,968
182,896
192,481
323,826
Total
687,792
745,248
Total
Rupiah
Dolar AS
6.
DEPOSITO BERJANGKA
PENGGUNAANNYA
30 Juni/
June 2015
31 Desember/
December 2014
2.75% - 9.95%
0.40% - 2.75%
3.20% - 10.90%
0.09% - 3.40%
YANG
DIBATASI
30 Juni/
June 2015
Deposito berjangka - Rupiah
PT Bank Mandiri (Persero) Tbk
6.
Sub-total
Total
Dikurangi: bagian lancar
31 Desember/
December 2014
-
601
1,353
600
566
1,954
1,166
2,301
1,166
Total
1,166
Non-current portion
(347)
Rupiah
US Dollars
347
1,954
Rupiah
Dolar AS
Sub-total
30 Juni/
June 2015
31 Desember/
December 2014
5.75%
0.20% - 1.50%
0.20% - 1.50%
Rupiah
US Dollars
dibatasi
PIUTANG USAHA
30 Juni/
June 2015
TRADE RECEIVABLES
31 Desember/
December 2014
Pihak ketiga
Dikurangi: provisi penurunan nilai
311,358
(26,528)
312,088
(26,528)
Total, neto
284,830
285,560
Third parties
Less: provision for impairment
Total, net
Dolar AS
Rupiah
205,112
106,246
208,166
103,922
US Dollars
Rupiah
Total
311,358
312,088
Total
Lancar
Jatuh tempo 1 - 30 hari
Jatuh tempo 31 - 60 hari
Jatuh tempo 61 - 90 hari
Jatuh tempo lebih dari 90 hari
235,338
40,559
4,795
3,528
27,138
256,065
24,626
1,023
49
30,325
Current
Overdue by 1 - 30 days
Overdue by 31 - 60 days
Overdue by 61 - 90 days
Overdue by more than 90 days
Total
311,358
312,088
Total
26,528
-
20,000
6,528
26,528
26,528
31 Desember/
December 2014
50,505
8,168
9,694
7,867
2,953
6,671
77,445
68,297
(18,235)
(15,656)
59,210
52,641
PERSEDIAAN
9.
30 Juni/
June 2015
10.
8.
49,234
10,650
INVENTORIES
31 Desember/
December 2014
Persediaan batubara
Suku cadang
Perlengkapan dan bahan
pendukung
Bahan bakar dan minyak
pelumas
39,010
18,262
44,011
17,005
Coal inventory
Spare parts
15,675
18,319
9,411
17,408
Total
82,358
96,743
Total
Saldo
awal/
Beginning
balance
Balangan
213
10.
30 Juni/June 2015
Mutasi ke
tambang
dalam
pengembangan/
Penambahan/
Transfer to mines
Addition
under development
8
(221)
Saldo
akhir/
Ending
balance
-
Balangan
Saldo
awal/
Beginning
balance
Balangan
10.
AND
31 Desember/December 2014
Mutasi ke
tambang
dalam
pengembangan/
Penambahan/
Transfer to mines
Addition
under development
111
102
EVALUATION
ASSETS
Saldo
akhir/
Ending
balance
-
213
Balangan
EXPLORATION
(continued)
ASET TETAP
11.
FIXED ASSETS
30 Juni/June 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
Subtotal
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
80,259
94,442
162,425
2,611
579
-
(429)
791
(553)
(483)
-
75,825
81,958
95,021
163,216
1,034,226
238,996
24,907
4,387
447
5,090
207
(452)
(139)
(154)
1,043,564
239,203
24,748
303,670
165,265
(1,601)
22
302,069
165,287
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
8,024
3,628
(1,329)
2,190,891
Subtotal
286,425
20,562
(2,979)
(1,025)
302,983
Construction in progress
165,183
(9,955)
155,228
Leased assets
Operational equipment
2,632,176
28,586
(9,306)
Total
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Subtotal
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
(2,354)
2,649,102
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
(15,757)
(40,347)
(11,255)
(2,351)
(2,788)
(3,800)
20
43
98
-
(17,990)
(43,135)
(15,012)
(646,580)
(49,621)
(17,440)
(65,821)
(6,972)
(1,836)
(286)
317
91
23
107
(712,664)
(56,276)
(19,078)
(114,104)
(78,149)
(12,684)
(5,640)
557
-
(126,231)
(83,789)
(973,253)
(101,892)
742
228
(1,074,175)
Subtotal
Leased assets
Operational equipment
(42,320)
(9,948)
5,776
(46,492)
(1,015,573)
(111,840)
6,518
228
(1,120,667)
1,616,603
1,528,435
Total
Net book value
31 Desember/December 2014
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
Subtotal
Penambahan/
Additions
Selisih
kurs dari
penjabaran
laporan
keuangan/
Exchange
differences
due to
financial
statements
translation
Pengurangan/
reklasifikasi/
Disposals/
reclassifications
Saldo
akhir/
Ending
balance
75,149
66,413
85,221
114,388
2,937
180
3
1,436
11,121
9,041
48,034
(207)
(212)
-
76,378
80,259
94,442
162,425
978,308
238,864
23,440
24,746
1,386
31,216
132
128
(44)
(47)
1,034,226
238,996
24,907
252,629
165,084
4,431
123
46,610
58
303,670
165,265
Acquisition costs
Direct ownership
Land
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
1,999,496
33,806
147,776
(510)
2,180,568
Subtotal
387,090
38,494
(139,002)
(157)
286,425
Construction in progress
143,743
66,465
(45,025)
165,183
Leased assets
Operational equipment
2,530,329
138,765
(36,251)
Total
Akumulasi penyusutan
Kepemilikan langsung
Bangunan
Infrastruktur
Pembangkit listrik
Mesin, peralatan
operasional, dan kendaraan
Kapal
Peralatan kantor
Fasilitas peremukan
dan pengolahan
Jalan dan jembatan
Subtotal
Aset sewa pembiayaan
Peralatan operasional
Total
Nilai buku neto
(667)
2,632,176
Total
Accumulated depreciation
Direct ownership
Buildings
Infrastructure
Power plant
Machinery, operational
equipment and vehicles
Vessels
Office equipment
Crushing and handling
facilities
Roads and bridges
(11,792)
(35,154)
(4,205)
(4,189)
(5,193)
(7,098)
188
48
36
-
(15,757)
(40,347)
(11,255)
(520,402)
(36,903)
(13,783)
(130,326)
(13,318)
(3,719)
4,132
600
20
16
42
(646,580)
(49,621)
(17,440)
(90,273)
(66,882)
(23,831)
(11,267)
(114,104)
(78,149)
(779,394)
(198,941)
4,988
94
(973,253)
Subtotal
Leased assets
Operational equipment
(45,136)
(22,319)
25,135
(42,320)
(824,530)
(221,260)
30,123
94
(1,015,573)
1,705,799
1,616,603
Total
Net book value
30 Juni/June
2015
Beban pokok pendapatan
(Catatan 32)
Beban usaha
Kapitalisasi sebagai aset tetap
dan properti pertambangan
Total
2014
109,226
1,367
106,767
1,120
1,247
915
111,840
108,802
Total
30 Juni/June
2015
Harga perolehan
Akumulasi penyusutan
Nilai buku aset tetap yang dilepas
Penerimaan dari pelepasan
aset tetap
Kerugian atas pelepasan
aset tetap
2014
9,306
(6,518)
5,183
(2,726)
2,788
2,457
1,270
611
(1,518)
(1,846)
Acquisition costs
Accumulated depreciation
Construction in progress
Persentase
penyelesaian/
Percentage of
Aset dalam penyelesaian completion
30 Juni/June 2015
Akumulasi
Estimasi
biaya/
penyelesaian/
Accumulated
Estimated
costs
completion
*)
239,714
2% - 98%
16,996
7% - 98%
15,357
Kapal
1% - 61%
15,175
Lain-lain (masing-masing
di bawah AS$10.000)
2% - 98%
15,741
Total
*) Per tanggal 30 Juni 2015, konstruksi fisik overburden crushing dan
conveying system (OPCC) telah selesai dan saat ini sedang dalam tahap
pengujian untuk prosedur tertentu sebagaimana ditentukan dalam
perjanjian.
302,983
*)
Agustus - November
2015/August November 2015
Agustus - Desember
2015/August December 2015
Agustus 2015 November 2015/
August 2015 November 2015
Bervariasi/Various
Construction
in progress
Overburden crushing and
conveying system
Crushing and
handling facilities
Roads and bridges
Vessels
11.
Persentase
penyelesaian/
Percentage of
Aset dalam penyelesaian completion
31 Desember/December 2014
Akumulasi
Estimasi
biaya/
penyelesaian/
Accumulated
Estimated
costs
completion
*)
233,833
14% - 99%
15,811
20% - 98%
12,817
Lain-lain (masing-masing
di bawah AS$10.000)
1% - 98%
23,964
Total
12.
Construction
in progress
*)
Februari 2015 Desember 2016/
February 2015 December 2016
Januari - Desember
2015/January December 2015
Bervariasi/Various
286,425
Total
ASOSIASI
DAN
Saldo awal/
Beginning
balance
12.
INVESTMENT
VENTURES
IN
ASSOCIATES
30 Juni/June 2015
Bagian atas
Penambahan/
laba/(rugi)
(pengurangan)/
neto/Share
Addition/
in net income
(deduction)
/(losses)
AND
Pendapatan
komprehensif
lainnya/Other
comprehensive
income
JOINT
Saldo akhir/
Ending
balance
Entitas asosiasi/Associates
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
140,840
74,313
71,627
59,417
27,800
7,026
6,946
(490)
(74)
(2,192)
(1,335)
(55)
(8)
(10)
140,350
74,239
69,435
58,082
27,745
7,018
6,936
Subtotal
387,969
(4,164)
383,805
6,480
1,177
1,505
54
7,985
1,231
Subtotal
7,657
1,559
9,216
395,626
(2,605)
393,021
Total
DAN
Saldo awal/
Beginning
balance
INVESTMENT IN ASSOCIATES
VENTURES (continued)
AND
31 Desember/December 2014
Bagian atas
Pendapatan
Penambahan/
laba/(rugi)
komprehensif
(pengurangan)/
neto/Share
lainnya/Other
Addition/
in net income
comprehensive
(deduction)
/(losses)
income
JOINT
Saldo akhir/
Ending
balance
Entitas asosiasi/Associates
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
PT Servo Meda Sejahtera (SMS)
141,170
74,232
67,793
59,146
27,784
7,031
7,014
13,694
1,212
225
8,138
125
50
(13,384)
(1,542)
(144)
(4,304)
271
(109)
(55)
(68)
-
(310)
140,840
74,313
71,627
59,417
27,800
7,026
6,946
-
Subtotal
397,864
(3,634)
(5,951)
(310)
387,969
4,157
-
1,285
2,323
(108)
6,480
1,177
Subtotal
4,157
1,285
2,215
7,657
(2,349)
(3,736)
Total
402,021
(310)
395,626
DAN
INVESTMENT IN ASSOCIATES
VENTURES (continued)
AND
JOINT
Entitas asosiasi/Associates
Aset
lancar/
Current
assets
30 Juni/June 2015
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
31 Desember/December 2014
PT Juloi Coal
PT Kalteng Coal
PT Maruwai Coal
PT Lahai Coal
PT Sumber Barito Coal
PT Ratah Coal
PT Pari Coal
Aset
tidak lancar/
Non-current
assets
Liabilitas
jangka
pendek/
Current
liabilities
Liabilitas
jangka
panjang/
Non-current
Liabilities
Pendapatan/
Revenue
Laba/(rugi)
bersih/
Net income/
(loss)
Persentase
kepemilikan/
Percentage
of ownership
(%)
2,924
2,946
12,755
14,088
389
213
150
7,128
930
155,969
171,918
736
110
385
5,242
2,889
36,302
23,466
663
153
209
2,174
2,371
1,465
-
(1,958)
(296)
(8,767)
(5,339)
(217)
(26)
(38)
25
25
25
25
25
25
25
958
707
2,205
4,671
299
191
110
9,771
1,024
177,439
154,658
889
188
482
3,833
447
8,567
18,128
508
182
227
2,305
4,661
2,383
-
(6,168)
(577)
1,090
(17,217)
(438)
(224)
(275)
25
25
25
25
25
25
25
20,324
20,605
229,640
218,423
8,338
19,143
(134)
356
(939)
6,277
4,426
34%
TPI
31 Desember/
December 2014
33,213
33,511
210,584
218,615
6,422
81,665
(260)
536
(2,075)
9,907
6,832
34%
30 Juni/
June 2015
15,845
15,931
16,702
30,716
23
9,851
(8)
112
(178)
113
84
65%
31 Desember/
December 2014
11,576
11,628
5,829
15,619
23
5,045
(1)
42
(56)
(235)
(166)
65%
PROPERTI PERTAMBANGAN
13.
Tambang
dalam
pengembangan/
Mines under
development
Harga perolehan
Saldo awal
Mutasi dari aset
eksplorasi dan evaluasi
Penambahan
Saldo akhir
30 Juni/June 2015
Tambang
yang
berproduksi/
Mines in
production
Total
1,025,783
1,577,632
2,603,415
221
3,262
12,387
221
15,649
Acquisition costs
Beginning balance
Transfer from exploration and
evaluation assets
Addition
1,029,266
1,590,019
2,619,285
Ending balance
Akumulasi amortisasi
Saldo awal
Amortisasi
(464,107)
(46,491)
(464,107)
(46,491)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(510,598)
(510,598)
Ending balance
(40,705)
Penyisihan atas
penurunan nilai
(40,705)
988,561
1,079,421
2,067,982
31 Desember/December 2014
Tambang
Tambang
dalam
yang
pengembangan/
berproduksi/
Mines under
Mines in
development
production
Total
Harga perolehan
Saldo awal
Mutasi ke tambang
yang berproduksi
Penambahan
Saldo akhir
1,305,481
(286,167)
6,469
1,025,783
1,249,738
2,555,219
286,167
41,727
48,196
Acquisition costs
Beginning balance
Transfer to mines in
production
Addition
1,577,632
2,603,415
Ending balance
Akumulasi amortisasi
Saldo awal
Amortisasi
(368,418)
(95,689)
(368,418)
(95,689)
Accumulated amortisation
Beginning balance
Amortisation
Saldo akhir
(464,107)
(464,107)
Ending balance
(40,705)
Penyisihan atas
penurunan nilai
(40,705)
985,078
1,113,525
2,098,603
Seluruh
amortisasi
properti
pertambangan
dialokasikan
ke
beban
pokok
pendapatan
(Catatan 32).
Manajemen
berkeyakinan
bahwa
penyisihan
penurunan nilai properti pertambangan pada tanggal
30 Juni 2015 cukup untuk menutup kerugian
penurunan nilai properti pertambangan.
GOODWILL
30 Juni/
June 2015
GOODWILL
31 Desember/
December 2014
Saldo awal
Penurunan nilai
903,553
-
920,296
(16,743)
903,553
903,553
Beginning balance
Impairment charge
Carrying amount - ending balance
Pertambangan
dan perdagangan
batubara/
Coal mining
and trading
Jasa
pertambangan/
Mining
services
733,634
39,665
Logistik/
Logistics
130,254
Total
903,553
GOODWILL (lanjutan)
GOODWILL (continued)
Pertambangan dan
perdagangan batubara/
Coal mining and trading
Jasa
pertambangan/
Mining services
Logistik/
Logistics
0%
0%
0%
9.5%-14%
9.5%
9%-12%
UTANG USAHA
30 Juni/
June 2015
31 Desember/
December 2014
Pihak ketiga
Pihak berelasi
241,290
12,240
333,925
17,220
Third parties
Related parties
Total
253,530
351,145
Total
16.
TRADE PAYABLES
31 Desember/
December 2014
Dolar AS
Rupiah
Euro
Dolar Singapura
Dolar Australia
Pound Sterling
Yen
214,079
38,916
337
97
84
12
5
285,279
64,743
403
116
591
13
US Dollars
Rupiah
Euro
Singapore Dollars
Australian Dollars
Pound Sterling
Yen
Total
253,530
351,145
Total
UTANG ROYALTI
16.
30 Juni/
June 2015
53,654
ROYALTIES PAYABLE
31 Desember/
December 2014
44,786
BEBAN AKRUAL
18.
30 Juni/
June 2015
19.
ACCRUED EXPENSES
31 Desember/
December 2014
Biaya angkut
Bunga
Lain-lain
6,063
3,417
17,178
4,700
3,231
18,956
Freight cost
Interest
Others
Total
26,658
26,887
Total
19.
20.
30 Juni/
June 2015
21.
33,187
Swap
bahan
bakar
Adaro
pada
30 Juni 2015 adalah sebagai berikut:
tanggal
31 Desember/
December 2014
61,864
Fuel swap
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
31 Desember/
December 2015
31 Desember/
December 2015
31 Desember/
December 2015
3 September 2014
Kuantitas (barel)/
Quantity (barrels)
540,000
480,000
420,000
21.
30 Juni/
June 2015
31 Desember/
December 2014
44,582
54,392
24,400
11,279
27,450
13,785
9,533
10,944
Total
89,794
106,571
Total
Dikurangi:
Bagian jangka pendek
(30,231)
(32,249)
59,563
74,322
Less:
Current portion
Non-current portion
21.
33,433
36,022
62,897
79,068
96,330
115,090
Dikurangi:
Beban bunga yang belum
jatuh tempo
(6,536)
89,794
106,571
Less:
(8,519)
30,231
32,249
59,563
74,322
89,794
106,571
22.
30 Juni/
June 2015
31 Desember/
December 2014
978,322
318,832
228,976
121,255
87,282
39,292
Total
Dikurangi:
Bagian jangka pendek
1,620,820
1,773,959
1,490,295
957,948
302,586
201,296
121,565
37,425
(130,525)
1.8% - 3.1%
(160,522)
1,613,437
Total
Less:
Current portion
Non-current portion
US Dollars
US$1,000,000
(continued)
Facility
Agreement
Jumlah pembayaran/
Payment amount
AS$/US$22,000
AS$/US$64,000
AS$/US$80,000
AS$/US$116,000
AS$/US$140,000
AS$/US$144,000
AS$/US$412,000
AS$/US$978,000
In accordance with the loan agreement,
Adaro is required to maintain certain financial
ratios, with which Adaro was in compliance
as at 30 June 2015. Adaro is also required to
comply with certain terms and conditions with
regard to its Articles of Association, the
nature of the business, dividends, corporate
actions, financing activities and other matters.
Adaro is in compliance with the related terms
and conditions.
b.
Jadwal pembayaran/
Payment schedule
(tahun/year)
2015
2016
2017
2018
2019
2020
Jumlah pembayaran/
Payment amount
AS$/US$17,000
AS$/US$31,000
AS$/US$28,000
AS$/US$24,000
AS$/US$24,000
AS$/US$186,000
AS$/US$310,000
Pada
tanggal
30
Juni
2015
dan
31 Desember 2014 saldo pinjaman yang
terutang dari fasilitas pinjaman berjangka
adalah masing-masing sebesar AS$207.000
dan harus dibayarkan dengan jadwal
pembayaran sebagai berikut:
Jadwal pembayaran/
Payment schedule
(tahun/year)
2016
2017
2018
Jumlah pembayaran/
Payment amount
AS$/US$42,000
AS$/US$71,250
AS$/US$93,750
AS$/US$207,000
Pada
tanggal
30
Juni
2015
dan
31 Desember 2014, saldo pinjaman yang
terutang dari fasilitas pinjaman revolving
adalah sebesar AS$20.000. Pembayaran
lebih
awal
dan
penarikan
kembali
diperbolehkan selama periode yang telah
ditentukan.
Jumlah pembayaran/
Payment amount
AS$/US$28,000
AS$/US$36,000
AS$/US$40,000
AS$/US$104,000
In accordance with the loan agreement, MBP
is required to maintain certain financial ratios,
with which MBP was in compliance as at 30
June 2015. MBP is also required to comply
with certain terms and conditions relating to
its Articles of Association, the nature of the
business, dividends, corporate actions,
financing activities and other matters. MBP is
in compliance with the related terms and
conditions.
Pinjaman Sindikasi
Pada tanggal 2 November 2007, Adaro dan
Coaltrade, selaku Peminjam, mengadakan
perjanjian fasilitas pinjaman sindikasi dengan
beberapa bank asing (Pemberi Pinjaman),
yang terdiri dari DBS Bank Ltd., Standard
Chartered
Bank
(cabang
Singapura),
Sumitomo
Mitsui
Banking
Corporation
(cabang Singapura) (SMBC), the Bank of
Tokyo-Mitsubishi
UFJ
Ltd.
(cabang
Singapura), dan United Overseas Bank Ltd.
(cabang Singapura dan Labuan), dimana
DBS Bank Ltd. bertindak sebagai agen
fasilitas. Berdasarkan perjanjian tersebut,
Pemberi Pinjaman setuju untuk memberikan
fasilitas pinjaman sebesar AS$750.000,
dimana Adaro mendapatkan fasilitas sebesar
AS$550.000
dan
Coaltrade
sebesar
AS$200.000. Fasilitas pinjaman ini terdiri dari
fasilitas
pinjaman
berjangka
senilai
AS$650.000 dan fasilitas pinjaman revolving
senilai AS$100.000 yang dikenakan bunga
sebesar LIBOR ditambah persentase tertentu.
Fasilitas pinjaman ini digunakan untuk
membiayai kembali beberapa pinjaman
tertentu yang dimiliki oleh Adaro. Berdasarkan
perjanjian yang diubah tertanggal 25 Maret
2010, Perusahaan, IBT, dan Peminjam
(bersama-sama disebut Penjamin) bertindak
sebagai penjamin atas pinjaman sindikasi ini.
e.
Syndicated Loan
On 2 November 2007, Adaro and Coaltrade,
as the Borrowers, entered into a syndicated
loan facility agreement with several foreign
banks (the Lenders), which consisted of
DBS Bank Ltd., Standard Chartered Bank
(Singapore branch), Sumitomo Mitsui Banking
Corporation (Singapore branch) (SMBC),
The Bank of Tokyo-Mitsubishi UFJ Ltd.
(Singapore branch) and United Overseas
Bank Ltd. (Singapore and Labuan branch), for
which DBS Bank Ltd. acted as the facility
agent. Based on the agreement, the Lenders
agreed to grant bank loan facilities of
US$750,000, of which Adaro and Coaltrade
obtained facilities of US$550,000 and
US$200,000, respectively. These facilities
consisted of a term loan facility of
US$650,000 and a revolving loan facility of
US$100,000 with interest at the LIBOR plus a
certain percentage. These facilities were used
to refinance certain existing loans of Adaro.
Based on the amended agreement dated
25 March 2010, the Company, IBT and the
Borrowers (collectively hereinafter referred to
as the Guarantors), act as the guarantors of
this syndicated loan.
Pada
tanggal
30
September
2010,
Peminjam, Penjamin dan DBS Bank Ltd.,
sebagai
agen
fasilitas,
mengadakan
perubahan perjanjian yang mengubah
tanggal jatuh tempo fasilitas pinjaman
berjangka menjadi 7 Desember 2015 dan
semua jumlah terutang dari fasilitas pinjaman
revolving menjadi jumlah terutang dari
fasilitas pinjaman berjangka. Marjin tingkat
suku bunga naik sebesar persentase
tertentu. Tanggal efektif dari perjanjian
perubahan ini adalah 7 Oktober 2010.
Tahun/Year
Adaro
2015
Berdasarkan perjanjian pinjaman tersebut,
Adaro, IBT, dan Coaltrade (Perusahaan
Operasi Utama) diharuskan untuk menjaga
beberapa rasio keuangan tertentu, dimana
telah ditaati oleh Perusahaan Operasi Utama
pada tanggal 30 Juni 2015. Perusahaan
Operasi Utama juga diharuskan untuk
memenuhi beberapa persyaratan dan
ketentuan tertentu mengenai Anggaran
Dasar, kegiatan usaha, dividen, aksi
korporasi, kegiatan pembiayaan, dan lainnya.
Perusahaan Operasi Utama telah memenuhi
persyaratan dan ketentuan tersebut.
Coaltrade
29,325
Total
8,175
37,500
23.
SENIOR NOTES
23.
SENIOR NOTES
Post-employment
benefits
liabilities
as
at
31 December 2014 were calculated by Padma
Radya Aktuaria, independent actuaries, in various
actuarial reports issued in 2015.
Tingkat diskonto
Tingkat kenaikan gaji
Umur normal pensiun
Tingkat mortalitas dari Tabel
Mortalitas Indonesia
30 Juni/
June 2014
31 Desember/
December 2014
8% - 8.75% (Rp)
2% (US$)
5% - 15%
55
8% - 8.75% (Rp)
2% (US$)
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)
Tingkat diskonto
Tingkat kenaikan gaji
Perubahan
asumsi/
Change in
assumptions
1%
1%
Discount rate
Salary growth rate
24.
BENEFITS
LIABILITIES
17,692
(1,247)
16,618
(1,283)
16,445
15,335
37,660
35,677
Total liabilitas
54,105
51,012
Total liability
As restated (Note 3) *
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
1,283
1
1,225
1
Beginning balance
Contribution
51
70
Saldo akhir
1,247
(88)
14
(27)
1,283
Remeasurement gain/(loss):
Return on plan assets,
excluding amount included in
interest income
Foreign exchange difference
Ending balance
As restated (Note 3) *
POST-EMPLOYMENT
(continued)
BENEFITS
LIABILITIES
51,012
5,207
1,853
37,641
10,070
3,028
(1)
(986)
(2,980)
3,294
(272)
(1)
(1,049)
(1,281)
54,105
51,012
(404)
(14)
5,207
1,853
(2,980)
Total
4,080
(36)
547
6,740
tanggal
Hasil aktual
aset program
31 Desember 2014 adalah AS$85.
pada
Imbalan pensiun
25.
26.
PROVISI
REKLAMASI
TAMBANG
Antara
1-2 tahun/
Between
1-2 years
899
DAN
Antara
2-4 tahun/
Between
2-4 years
3,894
Lebih dari
4 tahun/
Over
4 years
5,593
648,413
PENUTUPAN
25.
30 Juni/
June 2015
31 Desember/
December 2014
65,138
7,721
(1,923)
1,529
(42)
40,355
27,910
(4,826)
1,792
(93)
Saldo akhir
72,423
65,138
Pemegang Saham/Shareholders
30 Juni/June 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)
Chia Ah Hoo (Direktur/Director)
Siswanto Prawiroatmodjo (Direktur/Director)
Pemegang saham lainnya/other shareholders
Total
LIABILITIES
26.
Jumlah/
Total
Saldo awal
Penambahan (Catatan 32)
Realisasi
Akresi
Efek selisih kurs
MODAL SAHAM
BENEFITS
POST-EMPLOYMENT
(continued)
Beginning balance
Addition (Note 32)
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 2015 and
31 December 2014 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
8,413,500
750,000
13,743,581,252
2.26
1.36
0.03
0.00
42.97
7,767
4,664
90
8
147,353
31,985,962,000
100.00
342,940
Pemegang Saham/Shareholders
31 Desember/December 2014
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)
Sandiaga Salahuddin Uno (Direktur/Director)
Ir. Subianto (Komisaris/Commissioner)
Chia Ah Hoo (Direktur/Director)
Siswanto Prawiroatmodjo (Direktur/Director)
Pemegang saham lainnya/other shareholders
Total
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
640,838,202
435,000,120
8,413,500
750,000
13,102,743,050
2.26
2.00
1.36
0.03
0.00
40.97
7,767
6,871
4,664
90
8
140,482
31,985,962,000
100.00
342,940
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.
27.
Persentase
kepemilikan/
Percentage
of ownership
(%)
27.
1,219,813
(44,532)
(20,787)
1,154,494
SALDO LABA
28.
Belum
dicadangkan/
Unappropriated
Dicadangkan/
Appropriated
Jumlah/
Total
1,149,709
47,088
1,196,797
3,190
3,190
Balance as at
1 January 2014,
before restatement
Impact on adoption of SFAS
No. 24 (revised 2013)
(Note 3)
1,152,899
47,088
1,199,987
Balance as at
1 January 2014*
Total penghasilan
komprehensif
periode berjalan*
167,508
167,508
(2,312)
(35,185)
Saldo pada
30 Juni 2014*
2,312
-
(35,185)
1,282,910
49,400
1,332,310
1,260,307
49,400
1,309,707
1,176
1,261,483
49,400
1,310,883
Total penghasilan
komprehensif
periode berjalan
119,150
119,150
(1,782)
(45,420)
Saldo pada
30 Juni 2015
1,333,431
1,782
51,182
Total comprehensive
income for the period*
Appropriation of retained
earnings
Dividends
Balance as at
30 June 2014*
(45,420)
1,384,613
Balance as at
1 January 2015*
Total comprehensive
income for the period
Appropriation of retained
earnings
Dividends
Balance as at
30 June 2015
As restated (Note 3) *
DIVIDEN
30.
DIVIDENDS
a total cash dividend for 2013 of US$75,168
(US$0.00235/share - full amount) was approved.
This included cash dividend for 2013 of US$39,983,
which was paid on 16 January 2014. The remaining
US$35,185, final cash dividend for 2013, was paid
on 12 June 2014.
At the Company
a total cash dividend for 2014 of US$75,487
(US$0.00236/share - full amount) was approved.
This included cash dividend for 2014 of US$30,067,
which was paid on 16 January 2015. The remaining
US$45,420 final cash dividend for 2014, was paid on
27 May 2015.
KEPENTINGAN NON-PENGENDALI
30.
Saldo awal/
Beginning
balance
NON-CONTROLLING INTERESTS
30 Juni/June 2015
Bagian atas
laba/(rugi)
neto/Share
in net
income/(loss)
Penghasilan
komprehensif
lainnya/Other
comprehensive
income
Dividen/
Dividends
422,348
69,514
934
(2,221)
(513)
67,714
Total
491,862
(73)
(2,221)
(773)
488,795
Saldo awal/
Beginning
balance
(1,007)
(260)
Saldo akhir/
Ending
balance
31 Desember/December 2014*
Penyesuaian,
penambahan dan Bagian atas
pengurangan/
laba/(rugi)
Adjustment,
neto/Share
addition and
in net
Dividen/
deduction
income/(loss)
Dividends
424,180
(2,539)
422,348
66,290
(284)
4,640
(1,032)
(100)
69,514
Total
490,470
(284)
5,347
(1,032)
(2,639)
491,862
707
Saldo akhir/
Ending
balance
Penghasilan
komprehensif
lainnya/Other
comprehensive
income
421,081
As restated (Note 3)
PENDAPATAN USAHA
REVENUE
30 Juni/June
2015
Penjualan batubara
Ekspor
Domestik
Sales of coal
Export
Domestic
1,028,886
269,897
1,231,179
351,553
1,298,783
1,582,732
Jasa penambangan
Domestik
66,241
67,959
Mining services
Domestic
Lain-lain
Ekspor
Domestik
300
33,412
689
41,760
Others
Export
Domestic
33,712
42,449
1,398,736
1,693,140
Total
32.
2014
Total
32.
COST OF REVENUE
30 Juni/June
2015
2014*
Penjualan batubara
Pertambangan
Pemrosesan batubara
569,287
52,474
656,118
63,605
621,761
719,723
145,334
86,423
93,314
180,081
119,856
87,761
46,491
22,613
42,926
14,326
7,721
9,971
44,011
(39,010)
44,298
(46,044)
Royalties to Government
Freight and handling costs
Depreciation (Note 11)
Amortisation of
mining properties (Note 13)
Purchase of coal
Mine reclamation and closure
costs (Note 25)
Coal inventory:
Beginning balance
Ending balance
5,001
(1,746)
Penurunan/(kenaikan)
persediaan batubara
Total beban pokok pendapatan
- penjualan batubara
1,028,658
1,172,898
Sales of coal
Mining
Coal processing
30 Juni/June
2015
2014*
Jasa pertambangan
Perbaikan dan pemeliharaan
Biaya pemakaian bahan
Biaya penyusutan (Catatan 11)
Biaya karyawan
Subkontraktor
Biaya lain-lain
17,479
11,310
10,639
6,505
3,045
3,312
18,012
13,579
13,346
8,984
2,677
5,857
52,290
62,455
Lain-lain
Biaya pemakaian bahan
Biaya penyusutan (Catatan 11)
Biaya lain-lain
3,518
5,273
10,000
5,676
5,660
14,156
Others
Consumables
Depreciation (Note 11)
Other costs
18,791
25,492
1,099,739
1,260,845
Mining services
Repair and maintenance
Consumables
Depreciation (Note 11)
Employee costs
Subcontractors
Other costs
As restated (Note 3) *
2014
Pihak ketiga:
PT Pamapersada Nusantara
PT Shell Indonesia
210,551
152,060
214,475
264,044
Third parties:
PT Pamapersada Nusantara
PT Shell Indonesia
Total
362,611
478,519
Total
BEBAN USAHA
33.
OPERATING EXPENSES
30 Juni/June
2015
Penjualan dan pemasaran
Komisi penjualan
Lain-lain
Sub-total
Umum dan administrasi
Biaya karyawan
Pajak penghasilan final
Lain-lain
Sub-total
Total
* Disajikan kembali (Catatan 3)
2014*
18,856
346
20,442
452
19,202
20,894
31,478
1,468
23,289
28,531
1,604
24,154
56,235
54,289
75,437
75,183
34.
2015
35.
30 Juni/June
(9,810)
(2,978)
8,553
11,436
(6,607)
Total, neto
(1,257)
1,851
PERPAJAKAN
a.
35.
Prepaid taxes
31 Desember/
December 2014
29,746
62,676
72,291
55,634
Total
92,422
127,925
Total
(37,251)
(80,452)
55,171
47,473
Non-current portion
TAXATION
a.
30 Juni/
June 2015
Total, net
b.
30 Juni/
June 2015
Recoverable taxes
31 Desember/
December 2014
Pajak Penjualan
Piutang Pajak Bahan Bakar
Kendaraan Bermotor
(PBBKB)
Kelebihan pembayaran
royalti kepada
Pemerintah
Titipan kepada Pemerintah
Lainnya
21,705
24,633
Sales Tax
11,396
19,334
533
16
338
571
17
1,224
Total
33,988
45,779
Total
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
Pada
bulan
Agustus
2009,
BPKP
melanjutkan
pemeriksaan
sehubungan
dengan PPN yang telah dibayar dan jumlah
yang dikompensasikan terhadap utang royalti
dan pajak penjualan untuk tahun pajak
sebelum tahun 2001, dan juga tahun pajak
2008 sampai 2012. Pada tanggal laporan
keuangan konsolidasian interim, proses
pemeriksaan masih berjalan. Manajemen
berkeyakinan bahwa hasil pemeriksaan tidak
memiliki dampak material terhadap posisi
keuangan dan arus kas Grup.
PERPAJAKAN (lanjutan)
b.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
PERPAJAKAN (lanjutan)
b.
c.
Pajak yang
(lanjutan)
bisa
dipulihkan
kembali
TAXATION (continued)
b.
Utang pajak
c.
30 Juni/
June 2015
Taxes payable
31 Desember/
December 2014
54,268
36,433
11,272
8,385
1,605
1,629
1,422
1,083
211
831
466
Total
69,861
47,744
Total
PERPAJAKAN (lanjutan)
d.
d.
2015
TAXATION (continued)
30 Juni/June
92,827
2014*
135,874
(14,699)
(9,143)
1,196
5,388
79,324
132,119
As restated (Note 3) *
30 Juni/June
2014*
198,401
303,484
83,693
127,277
Tax calculated at
applicable tax rates
(22,737)
(24,621)
17,998
(4,118)
1,196
3,292
27,936
(6,846)
5,388
2,985
Non-deductible expenses
Tax allowance
Tax audit assesment
Others
79,324
132,119
Consolidated income
tax expenses
As restated (Note 3) *
PERPAJAKAN (lanjutan)
d.
TAXATION (continued)
d.
30 Juni/June
2014*
198,401
303,484
(210,534)
(321,098)
1,200
4,375
(10,933)
(13,239)
(255)
(1,928)
15,204
19,808
Non-deductible expenses
14,949
17,880
4,016
4,641
1,004
1,160
91,823
134,714
92,827
135,874
Interim consolidated
current income tax
As restated (Note 3) *
PERPAJAKAN (lanjutan)
d.
TAXATION (continued)
d.
Pajak
penghasilan
yang
dibebankan/
(dikreditkan) sehubungan dengan pendapatan
komprehensif lainnya selama periode enam
bulan berjalan adalah sebagai berikut:
30 Juni/June 2015
(Beban)/
kredit pajak/
Tax (charge)/
Setelah pajak/
credit
After tax
Sebelum
pajak/
Before tax
e.
22,280
(10,025)
Saldo
awal*/
Beginning
balance*
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
Perbedaan nilai buku
aset tetap komersial
dan fiskal
Perbedaan sewa
pembiayaan aset tetap
dan angsuran sewa
Liabilitas imbalan pasca
kerja
Aset pajak tangguhan akhir periode
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
Laba dari entitas anak
Liabilitas pajak
tangguhan akhir periode
30 Juni/June 2014
(Beban)/
kredit pajak/
Tax (charge)/ Setelah pajak/
credit
After tax
Sebelum
pajak/
Before tax
12,255
6,063
e.
30 Juni/June 2015
Ditransfer
ke/dari aset/
liabilitas pajak
tangguhan/
Dicatat pada
Transfer to/
laba rugi/
from deferred
Charged to
tax assets/
profit or loss
liabilities
(2,729)
3,334
Dicatat
pada
ekuitas/
Charged to
equity
Saldo
akhir/
Ending
balance
(4,075)
(662)
(4,737)
6,346
680
7,026
4,755
1,339
6,094
(125)
20,050
(1,487)
(9,508)
(2,941)
474,623
123
30
153
2,361
1,291
3,652
20,175
(1,454)
484,131
(22,843)
10,025
(12,818)
(13,756)
983
(12,773)
113,254
(11,937)
116,192
(11,937)
(2,938)
-
(1,252)
(879)
(2,131)
(703)
7,335
(169)
763
(872)
8,098
(13,360)
10,025
575,888
572,553
As restated (Note 3) *
PERPAJAKAN (lanjutan)
e.
Saldo
akhir/
Ending
balance
(2,113)
123
355
2,006
2,361
725
(4,800)
(4,075)
2,260
1,564
2,313
209
6,346
(1,520)
(2,594)
209
4,755
6,400
8,660
(1,114)
513,698
(17,026)
115,453
Liabilitas pajak
tangguhan akhir tahun
e.
31 Desember/December 2014*
Ditransfer
ke/dari aset/
liabilitas pajak
tangguhan/
Dicatat
Dicatat pada
Transfer to/
pada
laba rugi/
from deferred
ekuitas/
Charged to
tax assets/
Charged to
profit or loss
liabilities
equity
Saldo
awal*/
Beginning
balance*
Aset pajak tangguhan
Rugi fiskal yang dibawa
ke masa depan
TAXATION (continued)
20,427
576
(9,000)
(4,164)
(252)
(1,884)
(29,567)
2,313
-
(769)
-
20,175
(23,419)
3,270
(13,756)
(1,267)
2,006
116,192
(2,937)
(11,937)
(1,454)
484,131
(22,843)
4,800
(4,800)
861
(2,113)
(1,252)
(703)
7,335
5,871
(703)
1,464
633,685
(31,015)
(2,594)
(24,188)
575,888
As restated (Note 3) *
PERPAJAKAN (lanjutan)
e.
TAXATION (continued)
e.
f.
31 Desember/
December 2014
15,538
36,190
557,015
539,698
Total
572,553
575,888
Administrasi
f.
Total
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 becoming due.
g.
PERPAJAKAN (lanjutan)
g.
TAXATION (continued)
g.
PERPAJAKAN (lanjutan)
g.
36.
35.
g.
DAN
SALDO
DENGAN
PIHAK
Sifat hubungan
36.
TRANSACTIONS
AND
RELATED PARTIES
BALANCES
WITH
a. Nature of relationships
Pihak berelasi/
Related parties
TAXATION (continued)
TRANSAKSI
BERELASI
a.
Sifat hubungan/
Nature of relationships
Afiliasi/Affiliate
Afiliasi/Affiliate
b. Details of balances and transactions
In the normal course of business, the Group
engages in transactions with related parties,
primarily consisting of purchases of services and
other financial transactions. Refer to Notes 1 and
12 for details of the Companys subsidiaries,
associates and joint ventures.
DENGAN
PIHAK
TRANSACTIONS
AND
BALANCES
RELATED PARTIES (continued)
b.
Details of
(continued)
Utang usaha
30 Juni/
June
2015
Jasa pertambangan:
PT Rahman Abdijaya
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
and
transactions
Trade payables
31 Desember/
December
2014
9,796
14,371
2,444
2,849
Mining services:
PT Rahman Abdijaya
Coal barging services:
PT Pulau Seroja Jaya
Total
12,240
17,220
Total
Persentase terhadap
total liabilitas
0.43%
0.55%
Cost of revenue
2015
Jasa pertambangan:
PT Rahman Abdijaya
Jasa pengangkutan batubara:
PT Pulau Seroja Jaya
30 Juni/June
2014
32,462
34,509
17,558
19,414
Mining services:
PT Rahman Abdijaya
Coal barging services:
PT Pulau Seroja Jaya
Total
50,020
53,923
Total
4.55%
4.28%
balances
WITH
c.
2015
30 Juni/June
2014
Remunerasi
Imbalan pasca kerja
12,424
770
11,580
832
Remuneration
Post employment benefits
Total
13,194
12,412
Total
30 Juni/June
2015
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)
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 41u)
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)
* Disajikan kembali (Catatan 3)
2014*
119,150
167,508
31,985,962
31,985,962
0.00524
31,985,962
2,381,730
34,367,692
0.00487
0.00373
31,985,962
2,381,730
34,367,692
0.00347
As restated (Note 3) *
30 Juni/June 2015
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha pihak ketiga
Deposito berjangka yang
dibatasi penggunaannya
Pajak dibayar dimuka
512,401,053,239
1,010,794
34,849
38,434
750
39
Rp
1,415,974,550,697
106,209
Rp
Rp
4,628,097,144
837,513,932,953
347
62,820
208,599
Beban akrual
Utang pajak
Liabilitas imbalan pasca
kerja
Provisi reklamasi dan
penutupan tambang
Total liabilitas moneter
Aset moneter dalam
mata uang asing neto
Monetary assets
Cash and cash equivalents
Rp
S$
Rp
S$
Monetary liabilities
Trade payables
S$
Rp
518,685,659,968
131,202
301,101
660,566
109,605
7,500
34,924,705,457
4,663,049
3,734
207,886,549,423
38,905
97
337
5
84
12
2,620
5,218
3
15,593
Rp
643,035,435,625
48,232
Rp
78,185,180,700
5,864
Taxes payable
Post-employment benefits
liabilities
Provision for mine reclamation
mine closure
116,970
91,629
A$
GBP
Rp
Accrued expenses
31 Desember/December 2014*
Mata uang asing
(dalam nilai penuh)/
Foreign currency
Setara AS$/
(full amount)
Equivalent US$
Aset moneter
Kas dan setara kas
Piutang usaha pihak ketiga
Pajak dibayar dimuka
2,071,844,394,483
736,627
502,962
166,547
558
612
Rp
Rp
1,292,785,096,092
649,373,972,847
103,922
52,200
323,839
Monetary assets
Cash and cash equivalents
Rp
S$
Monetary liabilities
Trade payables
A$
Rp
805,405,066,156
153,164
331,465
1,494,241
719,676
60,290,480,242
4,655,717
13,335
140,704,327,150
64,743
116
403
13
591
4,847
5,664
11
11,311
Rp
565,411,372,208
45,451
Rp
58,340,871,535
4,690
Taxes payable
Post-employment benefits
liabilities
Provision for mine reclamation
mine closure
137,840
185,999
Beban akrual
Utang pajak
Liabilitas imbalan pasca
kerja
Provisi reklamasi dan
penutupan tambang
Rp
S$
A$
Rp
Accrued expenses
As restated (Note 3) *
TRANSAKSI NON-KAS
NON-CASH TRANSACTIONS
30 Juni/June
2015
Aktivitas yang tidak
mempengaruhi arus kas:
Penambahan properti
pertambangan melalui
kapitalisasi biaya penyusutan
394
Non-cash activities:
Addition of mining properties
through capitalisation of
depreciation expenses
607
521
61,819
640
2014
SEGMEN OPERASI
40.
OPERATING SEGMENTS
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)
2,372
(56,235)
General and
administrative expense
(19,202)
(15,186)
(11,204)
(8,369)
(23,848)
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
Revenue
Finance costs
Finance income
(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)
30 Juni 2015
Depreciation and
amortisation
30 June 2015
Aset segmen
2,766,343
799,048
409,388
894,999
Liabilitas segmen
2,099,951
376,847
141,192
1,268,150
1,335,250
6,205,028
Segment assets
(1,019,431)
2,866,709
Segment liabilities
40.
Jasa
pertambangan/
Mining
services
Logistik/
Logistics
Lain-lain/
Others
Eliminasi/
Eliminations
Konsolidasi/
Consolidated
1,582,732
67,959
18,725
23,724
4,840
135,361
77,078
31,639
(248,918)
1,693,140
-
1,587,572
203,320
95,803
55,363
(248,918)
1,693,140
(1,197,870)
(194,044)
(53,437)
(23,246)
207,752
(1,260,845)
Cost of revenue
(20,894)
1,148
(54,289)
General and
administrative expense
(20,894)
(15,607)
(11,569)
(6,234)
(22,027)
Biaya keuangan
(50,788)
(7,630)
(3,388)
(14,418)
15,147
(61,077)
18,785
1,316
1,058
2,163
(15,660)
7,662
Pendapatan keuangan
Beban pajak penghasilan
External revenue
Inter-segment
revenue
Revenue
Finance costs
Finance income
(137,449)
1,358
(6,632)
10,598
(132,119)
163,366
6,661
32,101
(370)
(30,393)
171,365
Depresiasi dan
dan amortisasi
(54,968)
(42,014)
(10,940)
(4,399)
(38,990)
(151,311)
31 Desember 2014*
31 December 2014*
Aset segmen
2,865,976
828,522
447,258
924,722
Liabilitas segmen
2,278,357
415,141
183,988
1,311,613
1,347,386
6,413,864
Segment assets
(1,034,707)
3,154,392
Segment liabilities
As restated (Note 3) *
Depreciation and
amortisation
30 Juni/June
2014
369,550
461,272
217,018
135,074
134,081
119,236
423,777
174,564
220,041
173,731
163,301
500,231
Domestic
Export
China India Japan Korea Others -
1,398,736
1,693,140
Total
PERJANJIAN
KONTINJENSI
a.
PENTING,
IKATAN,
DAN
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.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
a.
IKATAN,
DAN
Coal
mining,
hauling,
transhipment
and
other
agreements (continued)
barging,
related
Tipe perjanjian/
Agreement type
Tanggal perjanjian/
Agreement date
7 September 2009
7 September 2009
31 Desember/
December 2017
1 Januari/
January 2009
30 September 2015
1 Januari/
January 2009
30 September 2022
1 Januari/
January 2009
31 Desember/
December 2017
PT Rante Mutiara
Insani
Transportasi batubara/
Coal transportation
1 Oktober/
October 2009
PT Pulau Seroja
Jaya
Pengangkutan
batubara/Coal barging
1 Oktober/
October 2010
31 Oktober/
October 2017
PT Mitra Bahtera
Segara Sejati Tbk
Pengangkutan
batubara/Coal barging
1 Oktober/
October 2010
31 Oktober/
October 2017
PT Meratus
Advance Maritim
Pengangkutan
batubara/Coal barging
1 Desember/
December 2010
31 Oktober/
October 2017
PT Shell Indonesia
8 Desember/
December 2009
28 September 2012
1 Oktober/
October 2022
30 September 2015
1 Oktober/
October 2012
28 September 2012
30 September 2022
PT Pamapersada
Nusantara
PT Pamapersada
Nusantara
PT Bukit Makmur
Mandiri Utama
PT Rahman
Abdijaya
PT Rahman
Abdijaya
PT Bukit Makmur
Mandiri Utama
PT Rahman
Abdijaya
PT Pamapersada
Nusantara
Tanggal perjanjian/
Agreement date
1 Maret/March 2007 21 September 2012
21 September 2012
23 Februari/February 2012
Akhir periode
perjanjian/
Contract period end
31 Juli/
July 2021
31 Juli/
July 2021
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
b.
c.
IKATAN,
DAN
Fasilitas bank
c.
Banking facility
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
c.
d.
IKATAN,
DAN
Penggunaan
fasilitas
bank
tertentu
mensyaratkan Adaro untuk menempatkan
deposito berjangka (Catatan 6).
Komitmen penjualan
Pada tanggal 30 Juni 2015, Adaro memiliki
beberapa komitmen untuk mengirimkan
sekitar 133,5 metrik ton batubara kepada
beberapa pelanggan, bergantung kepada
kesepakatan harga. Batubara tersebut akan
dikirimkan secara periodik dari tahun 2015
sampai tahun 2022.
d.
Sales commitments
As at 30 June 2015, Adaro had various
commitments to deliver approximately 133.5
metric tonnes of coal to various buyers,
subject to price agreements. The coal will be
delivered periodically from 2015 until 2022.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
e.
IKATAN,
DAN
Pengeluaran modal
Pada
tanggal
30
Juni
2015
dan
31 Desember 2014, Grup mempunyai pesanan
pembelian untuk peralatan tambang dan
konstruksi kapal masing-masing sebesar
AS$14.173 dan AS$19.646.
f.
f.
Tuntutan hukum
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 interim consolidated
financial condition or the consolidated results
of its operations.
Capital expenditure
h.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
h.
IKATAN,
DAN
i.
Pada
bulan
Agustus
2009,
KESDM
mengeluarkan Peraturan Menteri No. 18/2009
mengenai prosedur perubahan investasi dalam
rangka implementasi Perjanjian Kerjasama
Pengusahaan Pertambangan Batubara dan
kontrak kerja batubara, yang mengatur apabila
Adaro mengubah rencana investasi, Adaro
harus
mendapatkan
persetujuan
dari
Direktorat Jendral atas nama KESDM.
j.
j.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
j.
IKATAN,
DAN
Grup
terus
memonitor
perkembangan
peraturan
pelaksanaan
Undang-Undang
tersebut
secara
ketat
dan
akan
mempertimbangkan dampak terhadap operasi
Grup, jika ada, pada saat peraturan-peraturan
pelaksana ini diterbitkan.
k.
k.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
k.
l.
m.
IKATAN,
DAN
Ministerial
(continued)
Regulation
No.
28/2009
l.
m.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
m.
n.
IKATAN,
DAN
Ministerial
(continued)
Regulation
No.
17/2010
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.
n.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
o.
p.
IKATAN,
DAN
Peraturan
ini
hanya
berlaku
untuk
perusahaan dalam Grup yang memiliki izin
usaha pertambangan.
Perjanjian
overburden
system
sehubungan
crushing dan
dengan
conveying
p.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
p.
q.
IKATAN,
Perjanjian
sehubungan
overburden crushing dan
system (lanjutan)
DAN
dengan
conveying
q.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
q.
IKATAN,
DAN
r.
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 batubara.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
s.
t.
Perjanjian Guaranteed
AS$270.000
IKATAN,
Bridge
DAN
Facility
US$270,000
Agreement
Guaranteed
Bridge
Facility
t.
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
u.
IKATAN,
DAN
Perjanjian
pinjaman
konversi
dan
pengambilan saham baru serta perjanjian
opsi
PERJANJIAN
PENTING,
KONTINJENSI (lanjutan)
v.
w.
Perjanjian Guaranteed
AS$30.000
IKATAN,
Bridge
DAN
Facility
US$30,000 Guaranteed
Agreement
Bridge
Facility
w.
JAMINAN REKLAMASI
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.
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. 674/30/DJB/2014 tertanggal
25 April 2014, dan No. 1178/30/DJB/2015 tertanggal
27 Juli 2015, 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. 674/30/DJB/2014 dated 25 April 2014 and
No. 1178/30/DJB/2015 dated 27 July 2015, Adaro is
required to provide a Reclamation Guarantee in the
form of performance bonds.
Berdasarkan
Surat
Keputusan
DJMB
No. 467/30/DJB/2013 tertanggal 19 Maret 2013,
permohonan Adaro untuk penetapan jaminan
reklamasi untuk periode 2013 dalam bentuk
cadangan akuntansi telah disetujui oleh DJMB
dengan jumlah sebesar Rp22,9 miliar (setara
dengan AS$1.879 pada tanggal 31 Desember 2013).
Selanjutnya, pada tanggal 1 April 2013, Adaro telah
menyetujui sejumlah tersebut ditempatkan dalam
bentuk cadangan akuntansi untuk kepentingan
DJMB.
Based
on
the
Decree
of
the
DGoMC
No. 467/30/DJB/2013 dated 19 March 2013, Adaro's
request for providing the reclamation guarantee for
the period 2013 in the form of an Accounting Reserve
has been approved by DGoMC at a total amount of
Rp22.9 billion (equivalent to US$1,879 as at 31
December 2013). Furthermore, on 1 April 2013,
Adaro has agreed to place such amount in the form
of an accounting reserve for the benefit of DGoMC.
Berdasarkan
Surat
Keputusan
DJMB
No. 968/37.03/DBT/2014 tertanggal 23 April 2014,
dikarenakan
perubahan
kriteria
perubahan
penempatan jaminan reklamasi dalam bentuk
cadangan akuntansi, Adaro telah mengubah jaminan
reklamasi dari cadangan akuntansi menjadi jaminan
pelaksanaan.
Based
on
the
Decree
of
the
DGoMC
No. 968/37.03/DBT/2014 dated 23 April 2014, due to
criteria changes of reclamation guarantee placement
in the form of Accounting Reserve, Adaro has
changed its reclamation guarantee from Accounting
Reserve to performance bonds.
44.
43.
44.
(1)
(1)
a.
Risiko pasar
a.
Market risk
(i)
(ii)
(i)
Risiko harga
Aset keuangan dan liabilitas Grup tidak
terekspos secara signifikan terhadap
risiko pasar terkait dengan fluktuasi
harga dari harga komoditas yang
diperdagangkan di pasar batubara dunia
dikarenakan penyelesaian aset dan
liabilitas keuangan berdasarkan harga
yang tercantum dalam kontrak jual beli
batubara yang ditentukan pada saat
pengiriman.
(ii)
Price risk
The Groups financial assets and
liabilities are not significantly exposed to
market risks related to the price volatility
of commodity prices traded on world coal
markets because the settlement of
financial assets and liabilities is based on
prices stipulated in the coal sales and
purchase agreements which will be
determined at the time of delivery.
(1)
(1)
a.
a.
(ii)
(iii)
(ii)
(iii)
(1)
(1)
b.
Risiko kredit
b.
Credit risk
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
30 Juni/June 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
Total
Piutang usaha
Piutang lain-lain
Pinjaman ke pihak
ketiga
235,338
2,316
49,492
-
26,528
-
20,000
Total
257,654
49,492
26,528
Belum jatuh
tempo dan
tidak mengalami
penurunan nilai/
Neither past due
nor impaired
31 Desember/December 2014
Telah jatuh
Telah jatuh
tempo tetapi
tempo dan
tidak mengalami
mengalami
penurunan nilai/
penurunan nilai/
Past due
Past due and
but not impaired
impaired
311,358
2,316
Trade receivables
Other receivables
Total
Total
Piutang usaha
Piutang lain-lain
256,065
1,606
29,495
-
26,528
7,000
312,088
8,606
Trade receivables
Other receivables
Total
257,671
29,495
33,528
320,694
Total
(1)
(1)
b.
b.
Pada
tanggal
30
Juni
2015
dan
31
Desember
2014,
Grup
telah
mencadangkan secara penuh nilai piutang
usaha dan piutang lain-lain yang telah jatuh
tempo dan mengalami penurunan nilai.
Pada
tanggal
30
Juni
2015
dan
31 Desember 2014, terdapat satu pihak yang
memiliki nilai saldo masing-masing sebesar
15% dan 17% dari seluruh nilai piutang dan
pinjaman.
(1)
(1)
c.
Risiko likuiditas
c.
Liquidity risk
30 Juni/June 2015
Lebih dari satu
tahun dan
kurang dari lima
tahun/More than
one year and not
later than
five years
253,530
26,658
253,530
26,658
115
344
1,833
15,619
17,911
19,171
4,583
14,016
-
33,187
4,583
9,016
55,142
24,417
123,705
62,897
1,147,039
497,083
96,330
1,822,969
368,215
162,482
1,211,769
512,702
2,255,168
Jumlah/Total
(1)
(1)
c.
c.
31 Desember/December 2014
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)
Jumlah/Total
351,145
30,067
26,887
351,145
30,067
26,887
15,541
15,541
11,198
3,790
50,666
-
61,864
3,790
9,595
56,024
488,706
26,427
154,166
246,800
79,068
1,035,227
1,114,295
763,560
763,560
115,090
2,008,977
2,613,361
(2)
30 Juni/June 2015
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Pinjaman dari pihak ketiga
Utang sewa pembiayaan
Utang bank jangka panjang
15,541
89,794
1,620,820
15,004
91,918
1,657,059
31 Desember/December 2014
Nilai tercatat/
Nilai wajar/
Carrying amount
Fair value
Utang sewa pembiayaan
Utang bank jangka panjang
106,571
1,773,959
108,825
1,815,138
(3)
45.
(3)
OTORISASI
LAPORAN
KONSOLIDASIAN INTERIM
KEUANGAN
45.
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 26 August 2015.