a. Sifat hubungan a. Nature of relationships
Pihak berelasi/ Sifat hubungan/
Related parties Nature of relationship
PT Rachindo Investments Entitas asosiasi/Associate
PT Servo Meda Sejahtera Entitas asosiasi/Associate
PT Pulau Seroja Jaya Afiliasi/Affiliate
PT Rahman Abdijaya Afiliasi/Affiliate
b. Rincian transaksi b. Transaction details
Dalam kegiatan usahanya, Grup mengadakan transaksi dengan pihak-pihak berelasi, terutama meliputi transaksi-transaksi pembelian jasa dan transaksi keuangan lainnya. Lihat Catatan 1 untuk rincian entitas anak dan entitas asosiasi.
In the normal course of business, the Group engages in transactions with related parties, primarily consisting of purchases of services and other financial transactions. Refer to Note 1 for details of the Company’s subsidiaries and associates.
30 Juni/ 31 Desember/
June2013 December2012
(tidak diaudit)/ (diaudit)/
(unaudited) (audited)
Pinjaman ke pihak berelasi: Loan to a related party:
- PT Servo Meda Sejahtera 46,555 44,562 PT Servo Meda Sejahtera -
Persentase terhadap jumlah
BERELASI(lanjutan) RELATED PARTIES(continued)
b. Rincian transaksi (lanjutan) b. Transaction details (continued)
30 Juni/ 31 Desember/
June2013 December2012
(tidak diaudit)/ (diaudit)/
(unaudited) (audited)
Utang usaha (lihat Catatan 15) 17,657 24,085 Trade payables (refer to Note 15)
Utang pihak berelasi
non-usaha: Non-trade related party payables:
- PT Rachindo Investments 500 500 PT Rachindo Investments -
18,157 24,585
Persentase terhadap jumlah
liabilitas 0.51% 0.66% As a percentage of total liabilities
30 Juni/June
2013 2012
(tidak diaudit)/ (tidak diaudit)/
(unaudited) (unaudited)
Beban pokok pendapatan Cost of revenue
Jasa penambangan: Mining service:
- PT Rahman Abdijaya 30,781 26,590 PT Rahman Abdijaya -
Jasa pengangkutan batubara: Coal barging services:
- PT Pulau Seroja Jaya 18,753 14,622 PT Pulau Seroja Jaya -
49,534 41,212
Persentase terhadap jumlah
beban pokok pendapatan 4.03% 3.18% As a percentage of cost of revenue
Kebijakan harga Grup yang berhubungan
dengan transaksi dengan pihak berelasi ditetapkan berdasarkan pada harga di dalam kontrak.
The Group’s pricing policy related to transactions with related parties is set based on contracted prices.
Pada tanggal 18 Juli 2011, ATA
menandatangani perjanjian piutang pinjaman (“Perjanjian I”) dengan SMS dan SI dimana ATA memberikan fasilitas piutang pinjaman sebesar AS$10.000 kepada SMS. Perjanjian I telah diubah pada tanggal 25 November 2011,
dimana ATA telah memberikan tambahan
fasilitas piutang pinjaman sebesar AS$5.000 kepada SMS. Pinjaman ini dikenakan bunga tetap per tahun dan bunga akan dibayarkan setiap bulan sejak tanggal penarikan. Perjanjian I ini jatuh tempo pada tanggal 1 Desember 2011. Pada tanggal 16 Maret 2012 ATA, SMS, dan SI memperpanjang tanggal jatuh tempo pinjaman ini dari 1 Desember 2011 menjadi 1 Juni 2012 dan ATA memberikan tambahan pinjaman sebesar Rp 50 miliar (setara dengan AS$5.274) kepada SMS. Piutang pinjaman ini dijamin dengan 35% saham SMS yang dimiliki oleh SI.
On 18 July 2011, ATA entered into a loan agreement (“Agreement I”) with SMS and SI, through which ATA agreed to provide a loan receivable facility of US$10,000 to SMS. Agreement I has been amended on 25 November 2011, where ATA provided an additional loan receivable facility of US$5,000 to SMS. This loan receivable bears an annual fixed interest rate and the interest will be paid every month since the date of the first draw down. Agreement I was due on 1 December 2011. On 16 March 2012, ATA, SMS and SI extended the maturity date of this loan from 1 December 2011 to 1 June 2012 and ATA provided an additional loan of Rp 50 billion (equivalent to US$5,274) to SMS. The loan receivable was secured with the 35% shares in SMS that are owned by SI.
BERELASI(lanjutan) RELATED PARTIES(continued)
b. Rincian transaksi (lanjutan) b. Transaction details (continued)
Pada tanggal 25 April 2012, ATA
menandatangani perjanjian pinjaman
(“Perjanjian II”) dengan SMS dan SI.
Berdasarkan Perjanjian II, diakui dan disetujui (i) ATA memberikan tambahan fasilitas pinjaman sebesar Rp 166 miliar; (ii) bahwa pada tanggal Perjanjian II, saldo piutang pinjaman terutang berdasarkan Perjanjian I adalah sebesar (a) AS$16.220, yang pada tanggal Perjanjian II telah dikonversi ke dalam mata uang Rupiah sebesar Rp 148,8 miliar, dan (b) Rp 51,3 miliar (termasuk bunga terutang pada fasilitas Perjanjian I), sehingga total saldo piutang pinjaman berdasarkan Perjanjian I adalah Rp 200,1 miliar, jumlah total mana telah diakui sebagai bagian dari jumlah terhutang dalam Perjanjian II; dan (iii) Perjanjian I berakhir. Fasilitas Perjanjian II dikenakan bunga tetap per tahun, dimana bunga akan dibayarkan setiap bulan. Pada tanggal 21 September 2012, ATA menandatangani Amandemen I atas Perjanjian II dengan SMS dan SI, dimana ATA setuju memberikan pinjaman tambahan kepada SMS sebesar Rp 30 miliar. Pinjaman ini dijamin dengan menggadaikan 35% saham SMS yang dimiliki oleh SI. Pada tanggal 22 April 2013, tanggal jatuh tempo pinjaman ini diperpanjang menjadi 24 Juli 2013. Para pihak sedang dalam
pembicaraan mengenai kemungkinan
perpanjangan.
On 25 April 2012, ATA entered into another loan agreement (“Agreement II”) with SMS and SI. Based on Agreement II, it is acknowledged and agreed that (i) ATA provides an additional loan facility of Rp 166 billion; (ii) on the date of Agreement II, the outstanding balance under Agreement I comprises (a) US$16,220, which on the date of Agreement II was converted into Rupiah currency in the amount of Rp 148.8 billion, and (b) Rp 51.3 billion (including accrued interest on Agreement I), therefore, the total outstanding balance under Agreement I was Rp 200.1 billion, which total amount has been acknowledged and agreed as part of the total debt under Agreement II; and (iii) Agreement I was terminated. Agreement II bears an annual fixed interest, with interest payable every month. On 21 September 2012, ATA entered into Amendment I to Agreement II with SMS and SI, under which ATA agreed to provide an additional loan to SMS amounting to Rp 30 billion. The loan is secured by the pledge of 35% of shares in SMS owned by SI. On 22 April 2013, the maturity date of this loan was extended to 24 July 2013. The parties are currently in discussion for a possible extension.
c. Kompensasi manajemen kunci c. Key management compensation
Dewan Komisaris dan Direksi Perusahaan merupakan personil manajemen kunci.
The Board of Commissioners and Directors of the Company are considered as key management personnel.
Remunerasi untuk Dewan Komisaris dan Direksi Perusahaan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2013 dan 2012, adalah sebagai berikut:
Remuneration for the Board of Commissioners and Directors of the Company for the six-month periods ended 30 June 2013 and 2012, were as follows:
30 Juni/June
2013 2012
(tidak diaudit)/ (tidak diaudit)/
(unaudited) (unaudited)
Remunerasi 2,566 2,619 Remuneration
Dewan Komisaris dan Direksi tidak menerima manfaat lain seperti rencana opsi saham manajemen.
The Board of Commissioners and Directors do not receive any other benefits such as management stock options.
30 Juni/June
2013 2012
(tidak diaudit)/ (tidak diaudit)/
(unaudited) (unaudited)
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Profit for the period attributable
entitas induk 115,192 260,041 to the owners of the parent
Rata-rata tertimbang jumlah Weighted average number of
saham biasa yang beredar ordinary shares outstanding
(dalam ribuan lembar saham) 31,985,962 31,985,962 (in thousands of shares)
Laba bersih per saham dasar Basic earnings per share
(nilai penuh) 0.00360 0.00813 (full amount)
Jumlah rata-rata tertimbang
saham yang digunakan sebagai Weighted average number of ordinary
penyebut dalam perhitungan shares used as the denominator in
laba per saham dasar calculating basic earnings per
(dalam ribuan lembar saham) 31,985,962 31,985,962 share (in thousands of shares)
Penyesuaian untuk perhitungan Adjustments for calculation of
laba per saham dilusian (dalam diluted earnings per share
ribuan lembar saham): (in thousands of shares):
- Opsi saham 2,381,730 198,475 Share options -
Jumlah rata-rata tertimbang
saham yang digunakan sebagai Weighted average number of ordinary
penyebut dalam perhitungan shares used as the denominator in
laba per saham dilusian calculating diluted earnings per
(dalam ribuan lembar saham) 34,367,692 32,184,437 share (in thousands of shares)
Laba per saham dilusian Diluted earnings per share
(nilai penuh) 0.00335 0.00808 (full amount)
36. ASET DAN LIABILITAS MONETER NETO DALAM