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32. LOSSES ON DERIVATIVE INSTRUMENTS FOR CASH FLOW HEDGES
Kelompok Usaha melakukan lindung nilai arus kas atas perkiraan transaksi-transaksi pembelian bahan bakar untuk keperluan operasi peralatan tambang dan batubara, serta pembayaran bunga pinjaman dengan menggunakan instrumen keuangan derivatif (Catatan 40). Lindung nilai ini dilakukan untuk mengelola risiko fluktuasi harga bahan bakar dan/atau batubara yang mungkin terjadi akibat perkiraan transaksi pembelian bahan bakar atau penjualan batubara.
The Group entered into cash flow hedges for forecasted transactions of fuel purchases for operating of mining equipment and coal and payment of interest expense using derivative financial instruments (Note 40). These hedging transactions were entered into to manage the risk of fluctuations in fuel prices and/or coal that may occur as a result of forcasted fuel purchase and coal sales transactions, respectively.
Hasil pengujian efektivitas lindung nilai arus kas di atas secara prospektif dan retrospektif terbukti sangat efektif. Sehingga, selisih harga yang timbul dari instrumen lindung nilai derivatif tersebut diakui dalam akun “kerugian kumulatif atas instrumen derivatif untuk lindung nilai arus kas” sebagai bagian ekuitas. Selisih harga tersebut masing-masing akan diakui sebagai bagian dari harga perolehan bahan bakar dan batubara yang dilindung nilai. Jumlah selisih harga bahan bakar dicatat di dalam akun
“Keuntungan (Kerugian) Atas Instrumen Derivatif Untuk Lindung Nilai Arus Kas” dengan saldo AS$898.256 - Keuntungan pada tanggal 31 Maret 2022 dan AS$2.242.552 - Keuntungan pada tanggal 31 Desember 2021.
The results of prospective and retrospective test of the hedge effectiveness of the above mentioned cash flows hedge were proven to be highly effective.
As a result, the differences arising from the derivative hedging instruments are recognized in
"cumulative losses on derivative instruments for cash flows hedges" account under the equity. These price differences will be recognized as part of acquisition costs of the fuel and coal being hedged, respectively. Total price differences recognized under "Gain (Losses) On Derivative Instruments For Cash Flow Hedges" which were account for US$898,256 - Gains as of March 31, 2022 and US$2,242,552 - Gains as of December 31, 2021.
Mutasi kepentingan non-pengendali untuk masing-masing tahun pelaporan adalah sebagai berikut:
Movements of non-controlling interests during the respective reporting years are as follows:
Untuk periode yang berakhir pada tanggal 31 Maret 2022/
For the period ended March 31, 2022
Penghasilan Uang muka
Saldo komprehensif Bagian atas Bagian atas setoran modal/ Saldo 1 Jan. 2022/ lain/ Other laba/(rugi) neto/ dividen/ Advance for 31 Mar. 2022/
Balance Penambahan/ comprehensive Share in net Share in future shares Balance Jan. 1, 2022 Addition income profif/(loss) in dividend subscription Mar. 31, 2022
ABN 29.792.746 - (214.927) 6.368.285 (7.350.000) - 28.596.104 ABN
TBE 1.029 - - (46) - - 983 TBE
TMU 29.019 - - 129 (133) - 29.015 TMU
PKU (2.559.210) - 223 932 - - (2.558.055) PKU
GLP 27.768.858 - 223.258 (1.715.862) - - 26.276.254 GLP
Toba Energi 14.292.599 - 73.513 220.498 - - 14.586.610 Toba Energi
Total 69.325.041 - 82.067 4.873.936 (7.350.133) - 66.930.911 Total
Untuk periode yang berakhir pada tanggal 31 Desember 2021/
For the period ended December 31, 2021
Penghasilan Uang muka
Saldo komprehensif Bagian atas Bagian atas setoran modal/ Saldo 1 Jan. 2021/ lain/ Other laba/(rugi) neto/ dividen/ Advance for 31 Des. 2021/
Balance Penambahan/ comprehensive Share in net Share in future shares Balance Jan. 1, 2021 Addition income profif/(loss) in dividend subscription Dec. 31, 2021
ABN 27.923.717 - 1.628.415 9.534.441 (9.293.827) - 29.792.746 ABN
TBE 957 - - 72 - - 1.029 TBE
TMU 28.729 - 3 308 (21) - 29.019 TMU
PKU (2.549.282) - 676 (10.604) - - (2.559.210) PKU
GLP 22.609.007 - 71.152 5.088.699 - - 27.768.858 GLP
Toba Energi 8.823.993 2.489.936 66.073 2.912.597 - - 14.292.599 Toba Energi
Total 56.837.121 2.489.936 1.766.319 17.525.513 (9.293.848) - 69.325.041 Total
Kelompok usaha memiliki kepentingan non-pengendali material di ABN, yaitu sebesar 49%.
Sebelum eliminasi, total aset ABN pada tanggal 31 Maret 2022 adalah AS$104.382.530, total liabilitas adalah AS$46.020.958, total ekuitas adalah AS$58.361.572 dan total penjualan sebesar AS$81.823.860 untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2022.
The group has material non-controlling interest in ABN, i.e. 49%. As at March 31, 2022, prior to eliminations, ABN has total assets of US$104,382,530, total liabilities of US$46,020,958, total equity of US$58,361,572 and total revenues of US$81,823,860 for the three months period ended March 31, 2022.
34. PENDAPATAN 34. REVENUES
2022 2021
(tiga bulan/ (tiga bulan/
three months) three months)
Penjualan batubara Sales of coal
Pihak ketiga Third parties
Luar negeri 98.214.979 61.235.277 Export
Lokal 1.698.238 - Local
Penjualan batubara - sub-total 99.913.217 61.235.277 Sales of coal - sub-total
Pendapatan konstruksi - 21.604.774 Construction revenues
Pendapatan ketenagalistrikan 9.836.018 483.261 Electricity revenues Penjualan tandan buah segar, Sales of fresh fruit bunch,
inti sawit dan minyak sawit palm kernel and crude
mentah 1.161.019 1.095.797 palm oil
Total 110.910.254 84.419.109 Total
Rincian pelanggan dengan nilai pendapatan melebihi 10% dari total pendapatan adalah sebagai berikut:
The details of customers with revenue of more than 10% from the total revenue are as follows:
2022 2021
(tiga bulan/three months) (tiga bulan/three months)
Nilai/ Persentase/ Nilai/ Persentase/
Amount Percentage Amount Percentage
Hua Guan Energy Ltd. 24.635.368 22% - 0% Hua Guan Energy Ltd.
Castle Peak Castle Peak
Power Co. Ltd. 17.930.425 16% 9.872.234 12% Power Co. Ltd.
PT PLN (Persero) 9.836.018 9% 22.088.036 26% PT PLN (Persero)
Total 52.401.811 47% 31.960.270 38% Total
35. BEBAN POKOK PENDAPATAN 35. COST OF REVENUES
2022 2021
(tiga bulan/ (tiga bulan/
three months) three months)
Biaya produksi : Production costs :
Pengupasan tanah 17.386.219 13.395.967 Overburden removal
Amortisasi aset Amortization of mine
pertambangan (Catatan 17) 2.295.727 2.006.699 properties (Note 17)
Penyusutan 930.599 1.351.452 Depreciation
Bahan bakar 857.014 524.159 Fuel
Imbalan kerja 811.213 747.424 Employee benefits
Perawatan dan pemeliharaan 685.192 621.714 Repairs and maintenances Pengangkutan dan
penambangan batubara 522.037 396.769 Coal extraction and coal hauling Sewa mesin, peralatan, lahan Machineries, equipment, land
dan kendaraan 431.868 227.037 and vehicle rental
Survei dan analisis 90.150 117.862 Survey and analysis
Lain-lain 1.045.543 594.563 Others
Total biaya produksi 25.055.562 19.983.646 Total production costs
Pembelian batubara 47.793.723 18.051.052 Coal Purchased
Royalti (Catatan 48a) 3.051.790 2.110.147 Royalty (Note 48a) Pengangkutan dan crane 2.298.643 3.127.823 Barging and crane
Persediaan batubara Coal inventories
Awal tahun 7.724.998 23.257.033 Beginning of year
Akhir tahun (10.498.042) (14.750.425) End of year
Beban pokok penjualan - batu bara 75.426.674 51.779.276 Cost of revenues - coal
Biaya operasi dan Operation and maintenance
pemeliharaan pembangkit listrik 10.842.216 633.635 costs of the power plant
Biaya konstruksi - 18.363.919 Contruction costs
Beban pokok penjualan
- tandan buah segar, Cost of revenues - fresh fruit
inti sawit dan minyak inti brunch, palm kernel and
sawit 1.203.980 1.071.110 crude palm oil
Beban pokok pendapatan 87.472.870 71.847.940 Cost of revenue
Pembelian barang dan jasa dari pemasok yang nilainya secara individual melebihi 10% dari total pendapatan adalah sebagai berikut:
Purchases of materials and services from third parties which individually exceed 10% of total revenue are as follows:
2022 2021
(tiga bulan/three months) (tiga bulan/three months)
Nilai/ Persentase/ Nilai/ Persentase/
Amount Percentage Amount Percentage
PT RPP Contractors PT RPP Contractors
Indonesia 16.607.972 15% 11.952.308 14% Indonesia
PT Mega Multi Energi 17.098.766 15% - 0% PT Mega Multi Energi
East Gate Commodities East Gate Commodities
Pte., Ltd. 13.925.680 13% - 0% Pte., Ltd.
Total 47.632.418 43% 11.952.308 14% Total