and for the year then ended with independent auditor’s report
4. Difference Arising from Transaction with Non-controlling Interests (continued)
Berdasarkan Akta No. 58 tanggal 20 Juli 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham RCI menyetujui peningkatan modal dasar dari Rp100.000.000.000 menjadi sebesar Rp700.000.000.000 serta modal ditempatkan dan disetor dari sebesar Rp85.064.000.000 menjadi sebesar Rp185.064.000.000 atau meningkat sebesar Rp100.000.000.000 yang diambil bagian seluruhnya oleh Perusahaan. Terdapat selisih lebih antara nilai setoran modal dengan nilai buku RCI pada tanggal akuisisi sebesar Rp8.878.046.813. Setelah peningkatan modal tersebut, kepemilikan Perusahaan pada RCI meningkat dari 57,365% menjadi 80,403%.
Based on Deed No. 58 dated July 20, 2010 of Hannywati Gunawan, S.H., a public notary in Jakarta, the shareholders of RCI agreed to increase its authorized capital from Rp100,000,000,000 to Rp 700,000,000,000, and its issued and paid-up capital from Rp85,064,000,000 to Rp185,064,000,000 or an increase of Rp 100,000,000,000 which were all acquired by the Company. The excess of the amount paid by the Company over the book value of the assets of RCI at transaction date amounted to Rp 8,878,046,813. Accordingly, the Company’s ownership interest increased from 57.365% to 80.403%.
Berdasarkan Akta No. 59 tanggal15 April 2011 dari Deni Thanur, S.E., S.H., M.Kn, notaris di Jakarta, para pemegang saham RCI menyetujui antara lain perubahan klasifikasi saham RCI menjadi saham Seri A bernilai nominal Rp1.000.000 dan saham Seri B bernilai nominal Rp1.000 dan perubahan seluruh saham yang telah dikeluarkan menjadi saham Seri A serta peningkatan modal ditempatkan dan disetor dari Rp185.064.000.000 terbagi atas 185.064 saham menjadi Rp188.564.000.000 terbagi atas 185.064 saham Seri A dan 3.500.000 saham Seri B yang diambil bagian seluruhnya oleh Perusahaan sebanyak Rp3.500.000.000 terbagi atas 3.500.000 saham Seri B. Terdapat selisih lebih antara nilai buku RCI pada tanggal akuisisi dengan nilai setoran modal sebesar Rp 29.826.235.239. Dengan peningkatan modal tersebut, kepemilikan Perusahaan pada RCI meningkat dari 80,403% menjadi 99,016%.
Based on Deed No. 59 dated April 15, 2011 of Deni Thanur, S.E., S.H. M.Kn, a public notary in Jakarta, the shareholders of RCI agreed, among others, to change the classification of RCI’s share into Series A share with nominal value per share of Rp1,000,000 and Series B shares with nominal value per share of Rp1,000 and to change all of the issued shares to Series A shares and increase the issued and paid-up capital from Rp185,064,000,000 consisting of 185,064 shares to Rp188,564,000,000 consisting of 185,064 Series A shares and 3,500,000 Series B shares which were all acquired by the Company amounting to Rp3,500,000,000 consisting of 3,500,000 Series B shares. The excess of the book value of the assets of RCI at transaction date over the amount paid by the Company amounted to Rp29,826,235,239. With such an increase in the capital, the Company’s ownership interest in RCI increased from 80.403% to 99.016%.
58
5. Kas dan Setara Kas 5. Cash and Cash Equivalents
2013 2012
Kas Cash
Rupiah 1.039.313.951 919.781.570 Rupiah
Cina Yuan (Catatan 32) 39.984.400 - China Yuan (Note 32)
Jumlah Kas 1.079.298.351 919.781.570 Total Cash
Bank Cash in Banks
Pihak berelasi (Catatan 31) Related party (Note 31)
PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
Rupiah 28.679.240.068 9.507.735.208 Rupiah
Dolar Amerika Serikat (Catatan 32) 40.906.915.515 31.911.341.930 U.S. Dollar (Note 32)
Jumlah 69.586.155.583 41.419.077.138 Total
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk 3.501.146.838 2.405.273.524 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 2.221.454.916 153.392.165 PT Bank Mandiri (Persero) Tbk
PT Bank Internasional Indonesia Tbk 1.546.519.433 10.908.874 PT Bank Internasional Indonesia Tbk
PT Bank CIMB Niaga Tbk 1.220.421.253 8.097.404 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia (Persero) Tbk 234.132.331 111.567.066 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 175.925.339 132.290.183 PT Bank Central Asia Tbk
PT Bank Permata Tbk 175.173.251 1.932.000 PT Bank Permata Tbk
PT Bank Danamon Indonesia Tbk 66.659.778 245.952.377 PT Bank Danamon Indonesia Tbk
PT Bank Mega Tbk 58.008.824 327.561.324 PT Bank Mega Tbk
PT Bank Index Selindo - 3.477.235 PT Bank Index Selindo
Dolar Amerika Serikat (Catatan 32) U.S. Dollar (Note 32)
PT Bank Permata Tbk 107.274.381.335 - PT Bank Permata Tbk
PT Bank Central Asia Tbk 37.943.090.320 44.460.838.655 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 14.980.880.967 12.270.843 PT Bank Mandiri (Persero) Tbk
PT Bank CIMB Niaga Tbk 9.439.759.349 7.542.360.087 PT Bank CIMB Niaga Tbk
PT Standard Chartered Bank 6.725.814.018 5.394.410 PT Standard Chartered Bank
PT Bank Danamon Indonesia Tbk 3.424.175.566 618.323.978 PT Bank Danamon Indonesia Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 181.374.758 144.183.374 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Bukopin Tbk 34.166.499 25.499.307 PT Bank Bukopin Tbk
Jumlah 189.203.084.775 56.209.322.806 Total
Jumlah Bank 258.789.240.358 97.628.399.944 Total Cash in Banks
Deposito berjangka Time deposits
Rupiah Rupiah
Pihak berelasi (Catatan 31) Related party (Note 31)
PT Bank Sinarmas Tbk 4.800.000.000 4.800.000.000 PT Bank Sinarmas Tbk
Pihak ketiga Third parties
PT Bank Danamon Indonesia Tbk 150.000.000.000 450.000.000.000 PT Bank Danamon Indonesia Tbk
PT Bank Permata Tbk 140.000.000.000 200.000.000.000 PT Bank Permata Tbk
PT Bank Internasional Indonesia Tbk 115.000.000.000 - PT Bank Internasional Indonesia Tbk
PT Bank Mega Tbk 90.000.000.000 98.000.000.000 PT Bank Mega Tbk
PT Bank Rakyat Indonesia (Persero) Tbk - 100.000.000.000 PT Bank Rakyat Indonesia (Persero) Tbk
Dolar Amerika Serikat (Catatan 32) U.S. Dollar (Note 32)
Pihak ketiga Third parties
PT Bank Danamon Indonesia Tbk 21.330.750.000 - PT Bank Danamon Indonesia Tbk
Jumlah Deposito Berjangka 521.130.750.000 852.800.000.000 Total Time Deposits
Jumlah 780.999.288.709 951.348.181.514 Total
Suku bunga deposito berjangka per tahun Interest rates on time deposits per annum
Rupiah 5,50% - 11% 5,50% - 8,00% Rupiah
Dolar Amerika Serikat 1,65% - U.S. Dollar
59
6. Piutang Usaha 6. Trade Receivables
Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows:
a. Berdasarkan Pelanggan a. Based on Customer
2013 2012
Pihak berelasi (Catatan 31) 533.883.844.600 310.868.597.812 Related parties (Note 31)
Pihak ketiga Third parties
Cathay Logistic Services Pte Ltd 51.871.460.253 - Cathay Logistic Services Pte Ltd
Shandong Weifeng Mining Ltd 36.002.422.463 - Shandong Weifeng Mining Ltd
Freeland Universal Limited 34.123.168.395 162.176.793.835 Freeland Universal Limited
Hunan Xiangzhong Mining Group Ltd 21.144.721.482 - Hunan Xiangzhong Mining Group Ltd
PT Holcim Indonesia Tbk 13.679.756.630 - PT Holcim Indonesia Tbk
Lafarge Cement SDN BHD 13.537.287.941 - Lafarge Cement SDN BHD
Zhejiang Qiying Energy & Chemical Co. Ltd. 11.778.047.621 - Zhejiang Qiying Energy & Chemical Co. Ltd.
Oleander Financial Pte. Ltd. - 21.004.826.364 Oleander Financial Pte. Ltd.
Zhongdian Resources (H.K.) Co., Ltd - 13.750.800.921 Zhongdian Resources (H.K.) Co., Ltd
Novo Commodities Pte. Ltd - 8.620.805.000 Novo Commodities Pte. Ltd
Masing-masing dibawah Rp5 Miliar 1.234.483.941 5.965.971.908 Each below Rp5 Billion
Jumlah 183.371.348.726 211.519.198.028 Total
Penyisihan atas penurunan nilai Allowance for impairment of
piutang usaha (86.406.567) (86.406.567) trade receivables
Jumlah 183.284.942.159 211.432.791.461 Total
Jumlah - neto 717.168.786.759 522.301.389.273 Net
31 Desember/December 31,
b. Berdasarkan Umur Piutang b. Based on Age
Rincian umur piutang usaha dihitung berdasarkan tanggal jatuh tempo adalah sebagai berikut:
The aging analysis of trade receivables based on credit term is as follows:
2013 2012
Lancar 648.377.317.666 391.255.165.889 Current
Jatuh tempo < 30 hari 13.679.756.630 91.277.198.502 Overdue < 30 days
Jatuh tempo >30 hari - 60 hari 44.637.675.401 37.956.336.822 Overdue > 30 days - 60 days
Jatuh tempo >60 hari - 90 hari 10.315.821.771 - Overdue > 60 days - 90 days
Jatuh tempo > 90 hari 244.621.858 1.899.094.627 Overdue > 90 days
Jumlah 717.255.193.326 522.387.795.840 Total
Penyisihan atas penurunan nilai Allowance for impairment of
piutang usaha (86.406.567) (86.406.567) trade receivables
Jumlah - neto 717.168.786.759 522.301.389.273 Total - net
60
6. Piutang Usaha (lanjutan) 6. Trade receivables (continued)
c. Berdasarkan mata uang c. Based on Currency
2013 2012
Rupiah 260.374.143.600 145.472.365.800 Rupiah
Dolar Amerika Serikat (Catatan 32) 456.881.049.726 376.915.430.040 U.S. Dollar (Note 32)
Jumlah 717.255.193.326 522.387.795.840 Total
Penyisihan atas penurunan nilai Allowance for impairment of
piutang usaha (86.406.567) (86.406.567) trade receivables
Jumlah - neto 717.168.786.759 522.301.389.273 Total - net
31 Desember/December 31,
Piutang usaha kepada pihak ketiga milik Perusahaan digunakan sebagai jaminan fidusia untuk menjamin pembayaran pinjaman fasilitas
Omnibus Trade Non Cash Backed yang diperoleh
Perusahaan dari PT Bank Danamon Indonesia Tbk. (Catatan 13).
The trade receivables of the Company from third parties are used as fiduciary collateral to guarantee the payment of Omnibus Trade Non Cash Backed loan facility obtained by the Company from PT Bank Danamon Indonesia Tbk. (Note 13).
Berdasarkan evaluasi manajemen terhadap kolektibilitas saldo masing-masing piutang pada tanggal 31 Desember 2013 dan 2012, manajemen berpendapat bahwa penyisihan atas penurunan nilai piutang usaha memadai untuk menutup kemungkinan kerugian dari tidak tertagihnya piutang.
Based on management’s evaluation of the collectibility of the individual receivable account as of December 31, 2013 and 2012, they believe that the allowance for impairment of trade receivables is adequate to cover possible losses from uncollectible accounts.
Manajemen berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang dari pihak ketiga.
Management believes that there is no significant concentration of credit risk on trade receivables from third parties.
7. Persediaan 7. Inventories
2013 2012
Persediaan Batubara 116.971.804.424 97.963.969.673 Coal Inventory
Barang dalam perjalanan 31.826.183.753 6.561.502.960 Goods in transit
Dikurangi: Less:
Penyisihan atas penurunan nilai Allowance for decline in value of
persediaan batubara (352.232.615) (1.305.269.255) coal inventory
Jumlah - neto 148.445.755.562 103.220.203.378 Total - net
61
7. Persediaan (lanjutan) 7. Inventories (continued)
Mutasi penyisihan atas penurunan nilai persediaan batubara adalah sebagai berikut:
The mutation of allowance for decline in value of coal inventory are as follow:
2013 2012
Saldo awal (1.305.269.255) - Beginning balance
Penambahan (2.672.684.441) (1.305.269.255) Addition
Pengurangan 3.625.721.081 - Deduction
Saldo Akhir (352.232.615) (1.305.269.255) Ending balance
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Persediaan batubara milik Perusahaan digunakan sebagai jaminan fidusia untuk menjamin pembayaran pinjaman fasilitas Omnibus Trade
Non Cash Backed yang diperoleh Perusahaan
dari PT Bank Danamon Indonesia Tbk. (Catatan 13).
Coal inventories owned by the Company was used as fiduciary collateral to guarantee the payment of Omnibus Trade Non Cash Backed loan facility obtained by the Company from PT Bank Danamon Indonesia Tbk.(Note 13).
Manajemen berpendapat bahwa nilai tercatat persediaan pada tanggal 31 Desember 2013 dan 2012 telah mencerminkan nilai realisasi bersihnya.
Management believes that the carrying value of inventories as of December 31, 2013 and 2012 has reflected the net realizable values of those inventories.
Pada tanggal 31 Desember 2013 dan 2012, persediaan tidak diasuransikan. Manajemen berpendapat bahwa langkah-langkah mitigasi risiko sudah memadai untuk meminimalkan risiko kebakaran ataupun pencurian atas persediaan batubara.
As of December 31, 2013 and 2012, inventories were not insured. Management believes that adequate risk mitigation measures have been put in place to minimize incident of loss arising out of risk of fire or theft.
8. Biaya Dibayar Dimuka dan Aset Lancar
Lainnya