UANG ASING 32. MONETARY ASSETS AND LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES Pada tanggal 31 Maret 2021 dan 31 Desember 2020,
Kelompok Usaha memiliki aset dan liabilitas moneter dalam mata uang asing sebagai berikut:
As of March 31, 2021 and December 31, 2020, the Group had monetary assets and liabilities denominated in foreign currencies as follows:
PT DELTA DUNIA MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2021
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
PT DELTA DUNIA MAKMUR TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED
MARCH 31, 2021 (Expressed in United States Dollar, unless otherwise
stated) 32. ASET DAN LIABILITAS MONETER DALAM MATA
UANG ASING (Lanjutan) 32. MONETARY ASSETS AND LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES (Continued)
Dalam mata Setara Dalam mata Setara
uang asli/ dalam USD/ uang asli/ dalam USD/
In original Equivalent In original Equivalent
currency in USD currency in USD
Aset Assets
Kas dan setara kas Cash and cash equivalents
Kas Cash on hand
Rupiah 571,811,400 39,241 546,942,800 38,776 Rupiah Euro Eropa 835 978 835 1,025 European Euro Japanese Yen 97,096 877 97,096 939 Japanese Yen Dolar Australia 1,110 844 1,110 848 Australian Dollar Dolar Singapura 896 665 896 676 Singaporean Dollar Poundsterling Inggris 130 178 130 176 British Poundsterling Dolar Hongkong 6 1 6 1 Hongkong Dollar
Bank Cash in banks
Rupiah 237,261,894,183 16,282,040 763,099,413,600 54,101,304 Rupiah
Setara kas Cash equivalent
Rupiah 145,554,780,888 9,988,661 149,829,752,173 10,622,452 Rupiah
Piutang usaha - neto Trade receivables - net
Rupiah 2,356,329,340,691 161,702,535 1,838,095,871,929 130,315,106 Rupiah
Piutang lain-lain - neto Other receivables - net
Rupiah 107,856,233,458 7,401,608 118,552,746,858 8,405,010 Rupiah
Dolar Australia 8,250 6,273 8,250 6,300 Australian Dollar Japanese Yen - - 820,000 7,934 Japanese Yen
Pajak dibayar di muka Prepaid taxes
Rupiah 210,742,571,768 14,462,158 150,362,041,865 10,660,187 Rupiah
Tagihan pajak Claims for tax refund
Rupiah 464,577,720,888 31,881,535 464,577,720,888 32,937,095 Rupiah
Aset lainnya Other assets
Rupiah 423,209,294,446 29,042,636 473,901,948,810 33,598,152 Rupiah
Total Aset 270,810,230 280,695,981 Total Assets
Liabilitas Liabilities
Utang usaha Trade payables
Rupiah 1,094,486,133,056 75,108,848 696,443,108,966 49,375,585 Rupiah
Dolar Singapura 469 348 15,055 11,361 Singaporean Dollar
Utang lain-lain Other payables
Rupiah 43,468,204,306 2,982,994 47,586,232,676 3,373,712 Rupiah
Beban masih harus dibayar Accrued expenses
Rupiah 347,200,494,617 23,826,551 271,836,672,231 19,285,224 Rupiah
Dolar Australia 32,500 24,711 64,999 49,636 Australian Dollar
Utang pajak Taxes payable
Rupiah 31,414,163,793 2,155,789 7,051,071,440 499,898 Rupiah
Liabilitas sewa Lease liabilities
Rupiah 143,482,556,253 9,846,456 172,981,450,484 12,263,831 Rupiah
Liabilitas imbalan kerja Employee benefits obligation
Rupiah 767,169,713,910 52,646,837 746,955,074,996 52,956,721 Rupiah
Total Liabilitas 166,592,534 137,815,968 Total Liabilities
Aset Neto 104,217,696 142,880,013 Net Assets
(Diaudit/Audited ) 31 Desember/December 31, 2020 31 Maret/March 31, 2020
(Tidak Diaudit/Unaudited )
PT DELTA DUNIA MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2021
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
PT DELTA DUNIA MAKMUR TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED
MARCH 31, 2021 (Expressed in United States Dollar, unless otherwise
stated)
33. INFORMASI SEGMEN 33. SEGMENT INFORMATION
a. Segmen Usaha a. Business Segment
Kelompok Usaha mengklasifikasikan produk dan jasa mereka ke dalam beberapa inti segmen usaha yaitu pertambangan batubara, jasa pertambangan dan investasi.
The Group classifies its products and services into core business segments being coal mining, mining services and investment.
b. Informasi Segmen Usaha b. Information by Business Segment
Penambangan
Batubara Penyesuaian
dan Jasa dan
Pertambangan/ Eliminasi/
Investasi/ Coal Mining and Adjustments and Konsolidasian/
Investment Mining Services Eliminations Consolidated
Pendapatan neto - 159,683,405 - 159,683,405 Net revenues Beban pokok pendapatan - (151,915,588) (15,852) (151,931,440) Cost of revenues
Laba bruto - 7,767,817 (15,852) 7,751,965 Gross profit Beban usaha (567,476) (8,434,932) (6,574) (9,008,982) Operating expenses Pendapatan keuangan 55,732 246,888 (3,790) 298,830 Finance income Beban keuangan (2,718) (23,203,991) 3,790 (23,202,919) Finance cost Pendapatan lain-lain 84,345 403,204 - 487,549 Other income Beban lain-lain (25,066,230) (6,368,446) 24,853,534 (6,581,142) Other expenses
Rugi sebelum Loss before
pajak penghasilan (25,496,347) (29,589,460) 24,831,108 (30,254,699) income tax
Manfaat pajak penghasilan 4,735,778 Income tax benefit
Rugi periode berjalan (25,518,921) Loss for the period
31 Maret/March 31 , 2021 Tiga Bulan/Three Months Tidak Diaudit/Unaudited
Penambangan
Batubara Penyesuaian
dan Jasa dan
Pertambangan/ Eliminasi/
Investasi/ Coal Mining and Adjustments and Konsolidasian/
Investment Mining Services Eliminations Consolidated
Pendapatan neto - 193,822,845 - 193,822,845 Net revenues Beban pokok pendapatan - (159,414,308) (15,852) (159,430,160) Cost of revenues
Laba bruto - 34,408,537 (15,852) 34,392,685 Gross profit Beban usaha (548,539) (9,524,925) (6,574) (10,080,038) Operating expenses Pendapatan keuangan 146,929 823,746 (5,177) 965,498 Finance income Beban keuangan (3,075) (13,652,743) 5,177 (13,650,641) Finance cost Pendapatan lain-lain (20,855,092) 990,594 20,912,467 1,047,969 Other income Beban lain-lain (1,777,938) (28,843,499) - (30,621,437) Other expenses
Rugi sebelum Loss before
pajak penghasilan (23,037,715) (15,798,290) 20,890,041 (17,945,964) income tax
Beban pajak penghasilan (4,751,141) Income tax expense
Rugi periode berjalan (22,697,105) Loss for the period
Tiga Bulan/Three Months Tidak Diaudit/Unaudited 31 Maret/March 31 , 2020
PT DELTA DUNIA MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2021
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
PT DELTA DUNIA MAKMUR TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED
MARCH 31, 2021 (Expressed in United States Dollar, unless otherwise
stated) 33. INFORMASI SEGMEN (Lanjutan) 33. SEGMENT INFORMATION (Continued)
c. Informasi Daerah Geografis c. Information by Geographical Area Semua pendapatan Kelompok Usaha berasal dari
Indonesia.
All revenues of the Group are derived in Indonesia.
34. INSTRUMEN KEUANGAN 34. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan taksiran nilai wajar dari instrumen keuangan yang dicatat di laporan posisi keuangan konsolidasian pada tanggal 31 Maret 2021 dan 31 Desember 2020:
The following table sets forth the carrying values and estimated fair values of financial instruments that are carried in the consolidated statement of financial position as of March 31, 2021 and December 31, 2020:
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
Aset Keuangan Financial Assets
Aset keuangan yang diukur Financial assets at
pada biaya perolehan amortized cost
Kas dan setara kas 75,891,599 75,891,599 Cash and cash equivalents Aset keuangan lainnya 2,583,334 2,583,334 Other financial assets Piutang usaha - neto 180,596,178 180,596,178 Trade receivables - net Piutang lain-lain - neto 7,512,680 7,512,680 Other receivables - net
Aset lainnya 29,045,423 29,045,423 Other assets
Sub-total 295,629,214 295,629,214 Sub-total
Nilai Wajar Melalui Laba Rugi Fair Value Through Profit or Loss
Aset keuangan lainnya 26,015,366 26,015,366 Other financial assets Total Aset Keuangan 321,644,580 321,644,580 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur Financial liabilities at
pada biaya perolehan amortized cost
Utang usaha 75,319,218 75,319,218 Trade payables
Utang lain-lain 2,982,997 2,982,997 Other payables Beban masih harus dibayar 30,852,177 30,852,177 Accrued expenses Utang jangka panjang 512,421 512,421 Long-term debt
Senior Notes 388,218,555 400,000,000 Senior Notes
Liabilitas sewa 156,161,255 156,935,819 Lease liabilities Total Liabilitas Keuangan 654,046,623 666,602,632 Total Financial Liabilities
31 Maret/March 31, 2021
PT DELTA DUNIA MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2021
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
PT DELTA DUNIA MAKMUR TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED
MARCH 31, 2021 (Expressed in United States Dollar, unless otherwise
stated) 34. INSTRUMEN KEUANGAN (Lanjutan) 34. FINANCIAL INSTRUMENTS (Continued)
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
Aset Keuangan Financial Assets
Pinjaman yang diberikan
dan piutang Loans and receivables
Kas dan setara kas 112,000,189 112,000,189 Cash and cash equivalents Aset keuangan lainnya 9,296,943 9,296,943 Other financial assets Piutang usaha - neto 151,109,244 151,109,244 Trade receivables - net Piutang lain-lain - neto 9,127,126 9,127,126 Other receivables - net
Aset lainnya 33,601,299 33,601,299 Other assets
Sub-total 315,134,801 315,134,801 Sub-total
Nilai Wajar Melalui Laba Rugi Fair Value Through Profit or Loss
Aset keuangan lainnya 25,931,019 25,931,019 Other financial assets Total Aset Keuangan 341,065,820 341,065,820 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur Financial liabilities at
pada biaya perolehan amortized cost
Utang usaha 49,564,968 49,564,968 Trade payables
Utang lain-lain 3,373,711 3,373,711 Other payables Beban masih harus dibayar 29,584,640 29,584,640 Accrued expenses
Pinjaman bank 57,372,123 57,750,000 Bank loans
Utang jangka panjang 701,945 701,945 Long-term debt
Senior Notes 333,983,987 337,300,000 Senior Notes
Liabilitas sewa 177,161,599 178,161,804 Lease liabilities Total Liabilitas Keuangan 651,742,973 656,437,068 Total Financial Liabilities
31 Desember/December 31, 2020 (Diaudit/Audited)
Berikut metode dan asumsi yang digunakan untuk mengestimasi nilai wajar:
The following methods and assumptions are used to estimate the fair value:
Kas dan setara kas, aset keuangan lainnya, piutang usaha, piutang lain-lain, aset lainnya (bagian jangka pendek), utang usaha, utang lain-lain dan beban masih harus dibayar mendekati nilai tercatatnya karena bersifat jangka pendek yang akan jatuh tempo dalam waktu 12 bulan.
Cash and cash equivalents, other financial assets, trade receivables, other receivables, other assets (current portion), trade payables, other payables and accrued expenses reasonably approximate at their carrying values because they are short-term in nature that will be due within 12 months.
Nilai tercatat aset keuangan lainnya telah mencerminkan nilai wajarnya berdasarkan harga penyesuaian di pasar aktif.
The carrying amount of other financial assets reflects their fair value based on adjusted prices quoted in active markets.
Nilai tercatat pinjaman bank, senior notes, utang jangka panjang dan liabilitas sewa mendekati nilai wajarnya karena suku bunga mengambang dari instrumen keuangan ini tergantung penyesuaian oleh pihak bank dan pembiayaan.
The carrying amount of bank loans, senior notes, long-term debt and lease liabilities approximate at their fair values because of their interest rate floated from financial instruments depend on adjustment by the banks and financial institutions.
PT DELTA DUNIA MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2021
(Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)
PT DELTA DUNIA MAKMUR TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED
MARCH 31, 2021 (Expressed in United States Dollar, unless otherwise
stated) 34. INSTRUMEN KEUANGAN (Lanjutan) 34. FINANCIAL INSTRUMENTS (Continued)
Nilai wajar instrumen keuangan yang tidak diperdagangkan di pasar aktif ditentukan dengan menggunakan teknik penilaian tertentu. Teknik penilaian tersebut menggunakan data pasar yang dapat diobservasi sepanjang tersedia, dan sedapat mungkin tidak mengacu pada estimasi. Apabila seluruh input signifikan atas nilai wajar dapat diobservasi, instrumen keuangan ini termasuk dalam Tingkat 2.
The fair value of financial instruments that are not traded in an active market is determined using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in Level 2.
Instrumen keuangan jangka pendek dengan jatuh tempo satu tahun atau kurang akan mendekati nilai tercatat mereka karena dampak pendiskontoan yang tidak signifikan.
Short-term financial instruments with remaining maturities of one year or less approximate to their carrying amounts as the impact of discounting is not significant.