PT BAYAN RESOURCES TBK. DAN ANAK PERUSAHAAN/AND SUBSIDIARIES
Lampiran 5/4Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 (Expressed in million Indonesian Rupiah, unless otherwise stated)
1. UMUM(lanjutan) 1. GENERAL(continued)
Grup memiliki 3.052 karyawan pada tanggal 31 Desember 2010 (2009: 2.737) (tidak diaudit).
The Group has 3,052 employees as at 31 December 2010 (2009: 2,737) (unaudited).
Perpajakan untuk PKP2B generasi ketiga Taxation for third generation CCoWs Berdasarkan PKP2B terkait, PIK, WBM, FKP, dan
TSA dibebaskan dari pungutan pajak tertentu, seperti kewajiban bea impor serta Pajak Pertambahan Nilai (“PPN”) dan Pajak Penghasilan Pasal 22 berdasarkan Peraturan Pajak Penghasilan tahun 1994 tentang impor barang-barang tertentu yang tidak diproduksi di Indonesia.
Under their respective CCoWs, PIK, WBM, FKP and TSA shall be entitled to certain tax incentives, such as exemption from import duties as well as Value Added Tax (“VAT”) and income tax Article 22 of the Income Tax Law of 1994 on the import of certain items not produced in Indonesia.
Area eksplorasi dan eksploitasi/pengembangan Exploration and exploitation/development areas Grup memiliki area eksplorasi maupun
eksploitasi/pengembangan sebagai berikut:
The Group has the following areas currently in exploration or exploitation/development:
Area eksplorasi(tidak diaudit) Exploration areas(unaudited)
Nama lokasi/ Location name Nama pemilik izin lokasi/ Concession owner Tanggal perolehan izin eksplorasi/ Date of exploration permit Tanggal berakhir izin/ Expiry date of permit
Persentase kepemilikan/ Percentage of ownership
Jumlah biaya eksplorasi dan pengembangan tangguhan pada tanggal 31 December 2010 /Total net deferred exploration
and development expenditures as at 31 December 2010 KW.05PB0127
(3,434
hektar/hectares) TSA
11 Januari/January
2007 11 April/April2007** 100% -
KW.05PB0065 PIK 4 April/April2006
2 Januari/January
2011* * 100% Rp 883
KW.KTN2006
097 Rr BAS 1 Juli/July 2009
1 Desember/December
2011 100% R p 1,754
Area eksploitasi/pengembangan(tidak diaudit) Exploitation/development areas(unaudited)
Nama lokasi/ Location name Nama pemilik izin lokasi/ Concession owner Tanggal perolehan izin eksploitasi atau pengembangan/ Date of exploitation or development permit Tanggal berakhir izin/ Expiry date of permit Persentase kepemilikan konsesi/ Percentage of consession ownership Jumlah cadangan terbukti dan terduga (dalam jutaan metrik ton) /
Total proven and probable reserves (in million metric
tonnes)
Jumlah produksi (dalam jutaan metrik ton)/ Total production (in million
metric tonnes) Sisa cadangan per tanggal 31 December 2010 (dalam jutaan metrik ton)*/ Remaining reserves as at 31 December 2010 (in million metric tonnes)* Periode berjalan 201 0/ Current period 2010 Akumulasi jumlah produksi/ Cumulative total production
Blok-II/Block-II GBP 2 Agustus/
August1999
11 Juli/July
2029 100% 5 2.2 3.4 38.8 13 .4
Blok-I/Block-I GBP 28 Agustus/
August2007
11 Juli/July
2029 100% 5.6 0.4 0.8 4.8
Blok Sepaso/
Sepaso Block PIK
13 Agustus/ August2007 29 Maret/ March2037 100% 2 8.3 2.7 6.0 22 .3 Blok Satui/ Satui Block WBM 26 Oktober/ October2007 25 Oktober/ October2037 100% 7 2.0 2.6 6.3 65.7 KW KTN 2005018 FSP
21 Juli/July2005 21 Juli/July
2025 100%
3 33 1.3 3.2 329,8
KW KTN
2004046 BT
7 April/April2008 7 April/
April2028 100%
KW.03PB 0059 TSA 29 April/April2008 April23 April/2038 100%
23.3 1.6 3.1 20.2
KW.03PB 0058 FKP 29 April/April2008 23 April/
April2038 100%
KW.051PB0108 FKP October2 7 Oktober/2009 October26 Oktober/2010** 100%
* Sisa cadangan terbukti dan terduga per tanggal 31
Desember 2010 adalah berdasarkan hasil penelitian oleh Minarco Mineconsult, geologis independen, pada tanggal 30 Juni 2010 setelah dikurangi jumlah produksi dari tanggal survey.
* The remaining proven and probable reserves as at 31
December 2010 are based on the survey performed by Minarco Mineconsult, independent geologists, dated 30 June 2010 after being reduced by the production since the survey dates.
** Grup sedang dalam proses memperoleh
perpanjangan izin.
** The Group is in the process of obtaining an extension of this permit.
92
PT BAYAN RESOURCES Tbk. Laporan Tahunan 2010 Annual ReportPT BAYAN RESOURCES TBK. DAN ANAK PERUSAHAAN/AND SUBSIDIARIES
Lampiran 5/5Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2010 DAN 2009 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 (Expressed in million Indonesian Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Laporan keuangan konsolidasian Grup telah disusun dan diselesaikan oleh Dewan Direksi pada tanggal 30 Maret 2011.
The Group’s consolidated financial statements were prepared and finalised by the Board of Directors on 30March 2011.
Berikut ini adalah kebijakan akuntansi penting yang diterapkan dalam penyusunan laporan keuangan konsolidasian Grup, yang sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia. Laporan keuangan konsolidasian ini juga disusun berdasarkan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (“BAPEPAM & LK”) No. VIII.G.7 mengenai Pedoman Penyajian Laporan Keuangan dan Surat Edaran BAPEPAM & LK No. SE-02/BL/2008 tanggal 31 Januari 2008 mengenai Pedoman Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik Industri Pertambangan Umum.
Presented below are the significant accounting policies adopted in preparing the consolidated financial statements of the Group, which are in conformity with accounting principles generally accepted in Indonesia. The consolidated financial statements are also prepared in conformity with Regulation of the Capital Markets and Financial Institutions Supervisory Board (“BAPEPAM & LK”) No. VIII.G.7 for Guidance on the Presentation of Financial Statements and the Circular Letter of BAPEPAM & LK No. SE- 02/BL/2008 dated 31 January 2008 for Guidance on the Preparation and Disclosure of Financial Statements of Public Company Issuers in the General Mining Industry.
a. Dasar penyusunan laporan keuangan konsolidasian
a. Basis of preparation of the consolidated
financial statements Laporan keuangan konsolidasian disusun
dengan dasar harga perolehan, kecuali dinyatakan secara khusus. Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah Rupiah Indonesia (“Rupiah” atau “Rp”).
The consolidated financial statements have been prepared using historical costs, unless otherwise stated. The reporting currency used in the preparation of the consolidated financial statements is the Indonesian Rupiah (“Rupiah” or “Rp”).
Laporan arus kas konsolidasian disusun menggunakan metode langsung dengan mengklasifikasikan arus kas berdasarkan aktivitas operasi, investasi, dan pendanaan. Untuk tujuan penyusunan laporan arus kas konsolidasian, kas dan setara kas mencakup kas, kas di bank, dan deposito dengan jangka waktu tiga bulan atau kurang, setelah dikurangi cerukan. Karena kas dan setara kas memiliki jatuh tempo yang bersifat jangka pendek, nilai tercatatnya hampir sama dengan nilai wajarnya.
The consolidated statements of cash flows have been prepared based on the direct method by classifying cash flows on the basis of operating, investing and financing activities. For the purpose of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, cash in banks and deposits with a maturity of three months or less, net of overdrafts. Because of the short maturity of cash and cash equivalents, the carrying amounts approximate their fair values.
Transaksi restrukturisasi entitas sepengendali dicatat dengan menggunakan metode penyatuan kepemilikan(“pooling of interests”). Selisih antara harga pengalihan dengan nilai buku dicatat dalam akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” dan disajikan pada bagian ekuitas dalam neraca konsolidasian.
Restructuring transactions for entities under common control are accounted for using the pooling of interests method. The difference between the transfer price and the book value is recorded under the account “Difference in Value from Restructuring Transactions of Entities under Common Control” and presented under the equity section of the consolidated balance sheets.