JRN JRN
Berdasarkan Akta No. 91 tanggal 19 Januari 2012 dari Humberg Lie, S.H., S.E., MKn, Notaris di Jakarta, Perusahaan telah mengakuisisi 98,87% kepemilikan saham JRN, dengan total kas yang di keluarkan sebesar Rp 1.443.848.000.000 (ekuivalen US$ 159.101.708).
Based on Deed No. 91 dated January 19, 2012 of Humberg Lie, S.H., S.E., MKn, public notary in Jakarta, the Company has acquired 98.87% ownership interest of JRN, for a cash consideration of Rp 1,443,848,000,000 (equivalent to US$ 159,101,708).
Setelah akuisisi tersebut, Grup sekarang terlibat dalam kegiatan pertambangan.
As a result of the acquisition, the Group is now engaged in mining activities.
Pengakuisisian JRN menimbulkan keuntungan atas akuisisi saham. Tabel berikut menyajikan nilai transaksi, nilai wajar, jumlah tercatat aset dan liabilitas teridentifikasi dari JRN pada tanggal akuisisi:
The acquisition of JRN had resulted to a gain on bargain purchase. The table below summarizes the total consideration, total fair values and total carrying values of identifiable assets and liabilities of JRN at acquisition date:
Nilai tercatat/ Nilai wajar/
Carrying value Fair Value
Kas dan bank 24.794.792 24.794.792 Cash and cash equivalents
Piutang lain-lain 820.802 820.802 Other accounts receivable
Persediaan 23.845.156 23.845.156 Inventories
Pajak dibayar dimuka 1.430.191 1.430.191 Prepaid taxes
Pembayaran dimuka, uang muka dan Prepayments, advances and
aset lancar lainnya 2.745.702 2.745.702 other current assets Aset pajak tangguhan 137.427 137.427 Deferred tax assets Pajak Pertambahan Nilai masukan 3.780.748 3.780.748 Prepaid Value Added Tax Piutang pihak berelasi non-usaha 434.271 434.271 Due from a related parties
Aset tetap 38.827.645 38.827.645 Property, plant and equipment
Properti pertambangan 332.193.449 343.726.466 Mining properties
Aset eksplorasi dan evaluasi 24.186.955 28.060.839 Exploration and evaluation assets
Goodwill 29.809.430 29.809.430 Goodwill
Aset tidak lancar lain-lain 18.270.829 18.270.829 Other noncurrent assets Utang usaha (10.750.981) (10.750.981) Trade accounts payable
Utang pajak (2.120.157) (2.120.157) Taxes payable
Beban akrual dan utang lain-lain (6.210.660) (6.210.660) Accrued expenses
Utang bank (96.260.000) (96.260.000) Bank loans
Liabilitas sewa pembiayaan (38.664) (38.664) Finance lease liabilities Utang pihak berelasi non-usaha (9.251.106) (9.251.106) Loan from related parties Liabilitas pajak tangguhan (80.105.463) (80.105.463) Deferred tax liabilities
Provisi biaya reklamasi dan Provision for reclamation and mine
penutupan tambang (8.389.479) (8.389.479) closure cost
Liabilitas imbalan kerja jangka panjang (826.835) (826.835) Long-term employee benefits liability Aset bersih terindentifikasi 287.324.052 302.730.953 Indentifiable net assets
Liabilitas pajak tangguhan (3.851.725) Deferred tax liability
Aset bersih setelah liabilitas pajak tangguhan 298.879.228 Indentifiable net assets after deferred tax Jumlah kas yang dikeluarkan (159.101.708) Cash consideration
Kepentingan nonpengendali (36.666.046) Noncontrolling interests Keuntungan atas akuisisi saham 103.111.474 Gain on bargain purchase
Nilai wajar aset dan liabilitas bersih yang dapat diidentifikasi dibuat oleh penilai independen yang terakreditasi.
The fair values of the net identifiable assets and liabilities are made by an accredited independent valuer.
Arus kas yang timbul sehubungan dengan akuisisi JRN pada tanggal akuisisi adalah sebagai berikut:
The cash flows from the acquisition of JRN at acquisition date is as follows:
2012
Jumlah nilai wajar aset bersih yang teridentifikasi 302.730.953 Fair value of identifiable net assets Bagian kepentingan non-pengendali atas Noncontrolling interest share in fair value
nilai wajar aset bersih yang teridentifikasi (36.666.046) of identifiable net assets
Liabilitas pajak tangguhan atas akusisi (3.851.725) Deferred tax liabilitiy arising on acquisition Keuntungan dari akuisisi saham (103.111.474) Gain on bargain purchase
Harga beli 159.101.708 Purchase price
Dikurangi saldo kas dan setara kas pada Less cash and cash equivalents balance
tanggal akuisisi (24.794.792) at the acquisition date
Arus kas yang timbul untuk akuisisi entitas anak Cash flows from acquisition of a subsidiary - setelah dikurangi saldo kas dan setara kas net of cash and cash equivalents
entitas anak 134.306.916 balance of a subsidiary
JRMSI JRMSI
Berdasarkan Akta Pengalihan Kepemilikan Saham No. 7 tanggal 1 Februari 2012 dari Humberg Lie, S.H., S.E., MKn., notaris di Jakarta, JRN membeli 599 saham JRMSI atau sebesar 99,83% kepemilikan dari Avocet Mining Plc (AMP) dengan harga pembelian sebesar US$ 8.622.327.
Based on Deed of Transfer Shares No. 7 dated February 1, 2012 of Humberg Lie, S.H., S.E., MKn, public notary in Jakarta, JRN purchased 599 shares of JRMSI or equivalent to 99.83% ownership interest from Avocet Mining Plc (AMP) for a cash consideration of US$ 8,622,327. JRMSI didirikan pada tanggal 9 Januari 2007 dan
bergerak dalam bidang jasa kontraktor pertambangan umum.
JRMSI was established on January 9, 2007 and is primarily engaged in general mining contractor services.
SPP SPP
Berdasarkan Akta Pemindahan Hak atas Saham No. 142 dan 143 tanggal 16 Februari 2012 dari Humberg Lie, S.H., S.E., MKn, notaris di Jakarta, JRN membeli 100% kepemilikan pada SPP atau 500 saham yang terdiri dari 490 saham dan 10 saham SPP masing-masing dari Emy Lasminisyah dan Lies Nun Heriyatisyah dengan harga pembelian keseluruhan sebesar US$ 1.923.076.
Based on Deeds of Transfer Shares No. 142 and 143 dated February 16, 2012 of Humberg Lie, S.H., S.E., MKn, public notary in Jakarta, JRN purchased 100% ownership interest or 500 shares of SPP which consist of 490 shares and 10 shares of SPP from Emy Lasminisyah and Lies Nun Heriyatisyah, respectively, for a cash consideration of US$ 1,923,076.
SPP didirikan pada tanggal 3 September 2004 dan terutama bergerak dalam kegiatan pertambangan. Pada tanggal 31 Desember 2012, SPP masih dalam tahap eksplorasi dan tambang berlokasi di Seruyung, Kabupaten Nunukan, Kalimantan Timur.
SPP was established on September 3, 2004 and is primarily engaged in mining activities. As of December 31, 2012, SPP is still in exploration stage and its mining site is located in Seruyung, Regency of Nunukan, East Kalimantan.
Pengakuisisian JRMSI dan SPP menimbulkan goodwill. Tabel berikut merangkum nilai transaksi, nilai wajar dan jumlah tercatat aset dan liabilitas teridentifikasi dari JRMSI dan SPP pada tanggal akuisisi:
Acquisitions of JRMSI and SPP had resulted to goodwill. The table summarizes the total consideration, total fair values and total carrying values of identifiable assets and liabilities of JRMSI and SPP as at dates of acquisition:
Nilai tercatat/ Nilai wajar/ Carrying value Fair Value
Kas dan bank 147.931 147.931 Cash and cash equivalents
Piutang lain-lain 25.639 25.639 Other accounts receivable
Pembayaran dimuka, uang muka dan Prepayments, advances and
aset lancar lainnya 205.264 205.264 other current assets
Exploration and evaluation
Aset eksplorasi dan evaluasi 4.497.720 4.942.686 assets
Aset tetap - bersih 48.343 7.250.585 Property, plant and equipment
Aset tidak lancar lain-lain 13.914 13.914 Other noncurrent assets
Utang usaha (8.252) (8.252) Trade accounts payable
Beban akrual dan Accrued expenses and
utang lain-lain (13.286) (13.286) other liabilities
Utang pajak (236) (236) Taxes payable
Utang jangka panjang (6.259.541) (6.259.541) Long-term payable
Aset (liabilitas) bersih teridentifikasi (1.342.504) 6.304.704 Identifiable net assets (liabilities)
Liabilitas pajak tangguhan (1.911.802) Deferred tax liabilities
Aset bersih setelah liabilitas pajak tangguhan 4.392.902 Net assets after deferred tax liabilities
Jumlah kas yang dikeluarkan (10.545.403) Cash consideration
Goodwill (6.152.501) Positive goodwill
Arus kas yang timbul sehubungan dengan akuisisi entitas anak pada tanggal akuisisi adalah sebagai berikut:
The cash flows from the acquisitions of the subsidiaries at acquisition dates are as follows:
2012 Jumlah nilai wajar aset bersih yang
teridentifikasi 6.304.704 Fair value of identifiable net assets Liabilitas pajak tangguhan atas akusisi (1.911.802) Deferred tax liabilities arising on acquisition
Goodwill atas akuisisi 6.152.501 Goodwill arising from acquisition
Harga beli 10.545.403 Purchase price
Ditambah: Add:
Utang 3.599.753 Consideration payable
Dikurangi: Less:
Cash and cash equivalents Kas dan setara kas pada tanggal akuisisi (147.931) at the acquisition date Uang muka pembelian saham (14.145.156) Advances for purchase of shares
Jumlah (10.693.334) Total
Arus kas yang timbul dari akuisisi Cash flows from acquisition of subsidiaries -
entitas anak setelah dikurangi net of cash and cash equivalents
saldo kas dan setara kas entitas anak (147.931) balance of subsidiaries
LABUAN LABUAN
Berdasarkan akta pengalihan saham tanggal 21 Desember 2012, JRN membeli sebanyak 2 saham LABUAN dari pihak ketiga seharga US$ 2. Kepemilikan JRN atas saham LABUAN sebesar 100%.
Based on Transfer of Shares dated December 21, 2012, JRN purchased 2 shares in LABUAN from a third party for US$ 2. JRN ownership in shares of LABUAN is 100%.