Apabila posisi aset neto dalam mata uang selain US$ pada tanggal 31 Desember 2012 dinyatakan dengan menggunakan kurs tengah nilai tukar mata uang asing pada tanggal 26 Maret 2013 maka aset neto dalam mata uang asing neto akan menurun sebesar lebih kurang US$2.964.466.
If the net position of assets in currencies other than US$ as of December 31, 2012, is reflected using the middle rates of exchange as of March 26, 2013, the net assets in foreign currencies will decrease by approximately US$2,964,466.
37. INFORMASI SEGMEN USAHA 37. SEGMENT INFORMATION
Segmen operasi Grup yaitu pertambangan batubara. Kegiatan operasional segmen operasi Grup dijalankan di Kalimantan.
The Group operating segment is coal mining. The
operational activities of the Group’s operating
segment is carried out in Kalimantan.
Berikut informasi tentang wilayah geografis dari pelanggan:
Below is information regarding geographical location of the customers:
ABN IM TMU Total
2012 2012 Asia 292.404.823 58.853.801 11.909.059 363.167.683 Asia Eropa - 9.398.784 - 9.398.784 Europe Domestik - 24.023.853 354.648 24.378.501 Domestic Total 292.404.823 92.276.438 12.263.707 396.944.968 Total
ABN IM TMU Total
2011 2011 Asia 331.688.286 69.443.163 - 401.131.449 Asia Eropa - 94.302.262 - 94.302.262 Europe Domestik 312.086 2.441.814 - 2.753.900 Domestic Total 332.000.372 166.187.239 - 498.187.611 Total
ABN IM TMU Total
2010 2010 Asia 198.397.078 - - 198.397.078 Asia Eropa - 60.564.010 - 60.564.010 Europe Domestik - 15.254.588 - 15.254.588 Domestic Total 198.397.078 75.818.598 - 274.215.676 Total
38. INSTRUMEN KEUANGAN 38. FINANCIAL INSTRUMENTS Seluruh nilai tercatat instrumen keuangan
mendekati nilai wajar dari instrumen keuangan tersebut. Tabel berikut menyajikan estimasi nilai wajar instrumen keuangan Grup dan nilai tercatatnya pada tanggal-tanggal 31 Desember 2012 dan 2011:
The carrying value of all financial instruments approximates their respective fair values. The following table presents estimated fair value of the
Group’s financial instruments and their respective
carrying amount as of December 31, 2012 and 2011:
2012 2011
Nilai wajar/ Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Fair value Carryingamount Fair value Carryingamount
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivables
Aset lancar Current assets
Kas dan setara kas 36.307.011 36.307.011 58.573.270 58.573.270 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak ketiga 13.684.470 13.684.470 13.970.693 13.970.693 Third parties Pihak berelasi 2.521.124 2.521.124 1.905.374 1.905.374 Related parties Piutang lain-lain Other receivables
Pihak ketiga 6.729.446 6.729.446 10.507.226 10.507.226 Third parties
Aset tidak lancar Non-current assets
Piutang lain-lain Other receivable Pihak ketiga 14.491.130 14.491.130 - - Third parties Pihak berelasi 32.710.686 32.710.686 32.739.641 32.739.641 Related parties
Setoran jaminan 245.921 274.346 715.400 878.688 Security deposits
Sub - total 106.689.788 106.718.213 118.411.604 118.574.892 Sub-total
Aset keuangan yang diukur pada Financial assets measured
nilai wajar melalui laporan laba rugi at fair value through profit or loss
Piutang derivatif - - 1.180.113 1.180.113 Derivative receivables
Total 106.689.788 106.718.213 119.591.717 119.755.005 Total
Liabilitas keuangan Financial liabilities
Pinjaman dan utang Loans and borrowings
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Pihak ketiga 57.809.869 57.809.869 27.312.322 27.312.322 Third parties Pihak berelasi 551.961 551.961 - - Related parties
Utang lain - lain Other payables
Pihak ketiga 365.493 365.493 8.367.448 8.367.448 Third parties Utang dividen 3.651.964 3.651.964 8.840.918 8.840.918 Dividend payables
Beban akrual 8.049.828 8.049.828 10.903.247 10.903.247 Accrued expenses
Utang bank 48.291.684 48.291.684 - - Borrowings
Sewa pembiayaan 498.388 498.388 887.391 887.391 Finance leases
Liabilitas jangka panjang Non - current liabilities
Utang bank - - 33.876.152 33.876.152 Borrowings
Utang lain - lain - pihak berelasi 2.880.575 2.880.575 4.052.678 4.052.678 Other payables - related parties
Sewa pembiayaan 244.902 244.902 419.291 419.291 Finance leases
Liabilitas keuangan yang diukur
pada nilai wajar melalui laporan Financial liabilities measured
laba rugi at fair value through profit or loss
Utang derivatif - - 439.690 439.690 Derivative payables
Total 122.344.664 122.344.664 95.099.137 95.099.137 Total
38. INSTRUMEN KEUANGAN (lanjutan) 38. FINANCIAL INSTRUMENTS (continued)
2010 2009
Nilai wajar/ Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Fair value Carryingamount Fair value Carryingamount
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivables
Aset lancar Current assets
Kas dan setara kas 20.729.306 20.729.306 8.363.520 8.363.520 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak ketiga 18.351.046 18.351.046 16.104.465 16.104.465 Third parties Pihak berelasi 1.070.909 1.070.909 - - Related parties Piutang lain-lain Other receivables
Pihak ketiga 13.454.367 13.454.367 207.248 207.248 Third parties
Aset tidak lancar Non-current assets
Piutang lain-lain Other receivable
Pihak berelasi 14.637.590 14.637.590 531.915 531.915 Related parties
Setoran jaminan 929.971 957.299 938.474 938.474 Security deposits
Sub - total 69.173.189 69.200.517 26.145.622 26.145.622 Sub-total
Aset keuangan yang diukur pada Financial assets measured
nilai wajar melalui laporan laba rugi at fair value through profit or loss
Piutang derivatif - - - - Derivative receivables
Total 69.173.189 69.200.517 26.145.622 26.145.622 Total
Liabilitas keuangan Financial liabilities
Pinjaman dan utang Loans and borrowings
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Pihak ketiga 17.279.789 17.279.789 17.345.929 17.345.929 Third parties
Utang lain - lain Other payables
Pihak ketiga 2.225.443 2.225.443 138.298 138.298 Third parties
Utang dividen - - - - Dividend payables
Beban akrual 8.168.254 8.168.254 1.947.974 1.947.974 Accrued expenses
Sewa pembiayaan 1.043.710 1.043.710 522.652 522.652 Finance leases
Liabilitas jangka panjang Non - current liabilities
Utang bank 176.319 176.319 - - Borrowings
Utang lain - lain Other payables
Pihak ketiga - - 2.606.383 2.606.383 Third parties
Pihak berelasi 22.628.058 22.628.058 3.423.492 3.423.492 Related parties
Sewa pembiayaan 1.078.880 1.078.880 534.488 534.488 Finance leases
Liabilitas keuangan yang diukur
pada nilai wajar melalui laporan Financial liabilities measured
laba rugi at fair value through profit or loss
Utang derivatif - - - - Derivative payables
Total 52.600.453 52.600.453 26.519.216 26.519.216 Total
Berikut ini adalah metode dan asumsi yang digunakan dalam mengestimasi nilai wajar dari setiap golongan instrumen keuangan Grup:
The following are the methods and assumptions to
estimate the fair value of each class of the Group’s
financial instruments:
1. Kas dan setara kas, kas di bank dan deposito berjangka yang dibatasi penggunaannya, piutang usaha dan piutang lain-lain.
Untuk aset keuangan jangka pendek yang akan jatuh tempo dalam waktu 12 bulan, nilai tercatat aset keuangan tersebut dianggap telah mencerminkan nilai wajar dari aset keuangan tersebut.
1. Cash and cash equivalents, restricted cash in bank and time deposit, trade receivables and other receivables.
For financial assets that are due within 12 months, the carrying values of the financial assets are perceived to approximate their fair values.
2. Nilai wajar dari setoran jaminan ditentukan dengan mendiskontokan arus kas masa datang menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan, risiko kredit dan jatuh tempo yang sama. Setoran jaminan dalam bentuk deposito berjangka menghasilkan bunga dengan tingkat bunga pasar, sehingga nilai tercatatnya dianggap mencerminkan nilai wajar.
2. Fair value of security deposits are determined by discounting the future cash flows using prevailing interest rates of observable market transactions for an instrument with the same requirements, credit risk and maturity. Security deposit in form of time deposit earns interest income at market rate, thus the carrying value approximate their fair values.
38. INSTRUMEN KEUANGAN (lanjutan) 38. FINANCIAL INSTRUMENTS (continued) Berikut ini adalah metode dan asumsi yang digunakan
dalam mengestimasi nilai wajar dari setiap golongan instrumen keuangan Grup (lanjutan):
The following are the methods and assumptions to estimate the fair value of each class of the the
Group’s financial instruments (continued):
3. Nilai wajar dari piutang derivatif dan utang derivatif ditentukan dengan mendiskontokan arus kas masa datang untuk komoditas batubara dan minyak dengan persyaratan dan tingkat kalori yang sama dengan menggunakan harga dan suku bunga yang berlaku dari transaksi pasar yang dapat diamati.
3. Fair value of derivative receivables and derivative payables are determined by discounting the future cash flows for coal and fuel commodities with the same requirements, callory using prevailing prices
and interest rates of observable market
transactions.
4. Utang usaha, utang lain-lain dan biaya masih harus dibayar.
Untuk liabilitas keuangan jangka pendek yang akan jatuh tempo dalam waktu 12 bulan, nilai tercatat liabilitas keuangan tersebut dianggap telah mencerminkan nilai wajar dari liabilitas keuangan tersebut.
4. Trade payables, other payables and accrued expenses.
For financial liabilities that are due within 12 months, the carrying value of the financial liabilities is perceived to approximate their fair value.
5. Pinjaman
Pinjaman memiliki suku bunga variabel yang disesuaikan dengan pergerakan suku bunga pasar sehingga jumlah terutang liabilitas keuangan tersebut telah mendekati nilai wajar.
5. Borrowings
Borrowings have floating interest rates which are adjusted in the movements of market interest rates, thus the payable amounts of these financial liabilities approximate their fair values.
39. KEBIJAKAN DAN TUJUAN MANAJEMEN