PT Manggala Alam Lestari (MAL) (lanjutan) PT Manggala Alam Lestari (MAL) (continued)
Berdasarkan Akta No. 7 tanggal 9 Januari 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, pemegang saham MAL setuju untuk mengkonversi obligasi konversi yang dikeluarkan kepada BKES, pihak berelasi, menjadi 20.000 saham pada nilai nominal sebesar Rp1.000.000 per saham serta meningkatkan saham ditempatkan dan disetor dari Rp12.940.000.000 menjadi Rp32.940.000.000 atau meningkat sebesar Rp20.000.000.000 sehubungan dengan konversi obligasi konversi. Akta tersebut
telah didaftarkan dalam database Sistem
Administrasi Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat
No. AHU-AH.01.10-01392 tanggal 13 Januari 2012.
Based on Deed No. 7 dated January 9, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed to convert the convertible bonds issued to BKES, a related party, into 20,000 shares at Rp1,000,000 par value per share and increase the issued and paid up capital from Rp12,940,000,000
to Rp32,940,000,000 or an increase of
Rp20,000,000,000 relating to the conversion of convertible bonds. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-01392 dated January 13, 2012.
Sehubungan dengan hal tersebut di atas, kepemilikan Perusahaan atas MAL menjadi terdilusi, yang sebelumnya sebesar 99,992% menjadi 39,281%. Selisih antara nilai buku MAL dengan nilai buku investasi MAL sebesar Rp3.113.912.985 dicatat sebagai bagian dari “Tambahan Modal Disetor”.
In relation to the above, the ownership interest of the Company in MAL was diluted, from 99.992% to 39.281%. The difference between MAL net book value and the carrying value of the
investment in MAL amounting to
Rp3,113,912,985 is presented as part of “Additional Paid-in Capital”.
Berdasarkan Akta No. 23 tanggal
2 Maret 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham MAL menyetujui penjualan 20.000 lembar saham MAL milik BKES, pihak berelasi, kepada PT Andalan Satria Lestari (ASL), pihak berelasi.
Based on Deed No. 23 dated March 2, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed to sell 20,000 shares of MAL owned by BKES, a related party, to PT Andalan Satria Lestari (ASL), a related party.
Berdasarkan Akta No. 45 tanggal 7 Maret 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, para pemegang saham menyetujui antara lain perubahan klasifikasi saham MAL 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 Rp32.940.000.000
terbagi atas 32.940 saham menjadi
Rp34.940.000.000 terbagi atas 32.940 saham Seri A dan 2.000.000 saham Seri B yang diambil seluruhnya oleh ASL. Akta tersebut telah didaftarkan dalam database Sistem Administrasi Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.10-12871 tanggal 16 April 2012.
Based on Deed No. 45 dated March 7, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, the shareholders of MAL agreed, among others, to change the classification of MAL’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
Rp32,940,000,000 consisting of 32,940 shares to Rp34,940,000,000 consisting of 32,940 Series A shares and 2,000,000 Series B shares which were all acquired by ASL. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-12871 dated April 16, 2012.
PT Manggala Alam Lestari (MAL) (lanjutan) PT Manggala Alam Lestari (MAL) (continued) Dengan peningkatan modal tersebut, kepemilikan
Perusahaan pada MAL terdilusi dari 39,281% menjadi 0,636%. Selisih antara nilai buku MAL dengan nilai buku investasi MAL sebesar Rp10.147.341.850 dicatat sebagai bagian dari “Tambahan Modal Disetor”. Bagian laba bersih dari MAL sebelum dilusi sebesar Rp172.467.326 disajikan sebagai “Bagian laba bersih entitas anak sebelum kehilangan pengendalian” pada laporan laba rugi komprehensif konsolidasian tahun 2012.
With such an increase in the capital, the Company’s ownership interest in MAL decreased from 39.281% to 0.636%. The difference between MAL net book value and the carrying value of the investment in MAL amounting to Rp10.147.341.850 is presented as part of “Additional Paid-in Capital”. Share in net income
of MAL prior to dilution amounting to
Rp172,467,326 is presented as “Share in net income in Subsidiary before loss of control” in the 2012 consolidated statements of comprehensive income.
Berdasarkan Akta No. 53 tanggal 11 Desember 2012 dari Hannywati Gunawan, S.H., notaris di Jakarta, MAL meningkatkan modal ditempatkan dan disetor dari Rp34.940.000.000 terbagi atas 32.940 saham Seri A dan 2.000.000 saham Seri B menjadi Rp38.940.000.000 terbagi atas 32.940 saham Seri A dan 6.000.000 saham Seri B yang diambil seluruhnya oleh ASL sebanyak Rp4.000.000.000 terbagi atas 4.000.000 saham Seri B. Akta tersebut telah didaftarkan dalam database Sistem Administrasi Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.10-00366 tanggal 3 Januari 2013.
Based on Deed No. 53 dated December 11, 2012 of Hannywati Gunawan, S.H., public notary in Jakarta, MAL increase the issued and paid up capital from Rp34,940,000,000 consisting of 32,940 Series A shares and 2,000,000 Series B shares to Rp38,940,000,000 consisting of 32,940 Series A shares and 6,000,000 Series B shares, which were all acquired by ASL amounting to Rp4,000,000,000 consisting of 4,000,000 Series B shares. The Deed was registered in the database of Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Letter No. AHU-AH.01.10-00366 dated January 3, 2013.
Dengan peningkatan modal tersebut, kepemilikan Perusahaan pada MAL terdilusi menjadi 0,214%. Selisih antara nilai buku investasi MAL dengan nilai buku MAL sebesar Rp118.456.493 dicatat sebagai sebagai bagian “Tambahan modal disetor”. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, nilai tercatat penyertaan
saham MAL masing-masing sebesar
Rp61.609.227 dicatat sebagai bagian dari akun “Investasi saham” pada laporan posisi keuangan konsolidasian (Catatan 12).
With such an increase in the capital, the Company’s ownership interest in MAL decreased to 0.214%. The excess difference between the carrying value of the investment in MAL and
MAL’s net book value amounting to
Rp118,456,493 is presented as part of
“Additional paid-in capital”. As of June 30, 2014 and December 31, 2013, the carrying value of investment in MAL’s shares amounting to Rp61,609,227 were recorded as part of “Investment in shares of stock” account in the consolidated financial position (Note 12).
MAL tidak dikonsolidasi oleh Perusahaan sejak tanggal Perusahaan kehilangan pengendalian
atas MAL. Oleh karena itu, saldo aset
pertambangan dari kombinasi bisnis dalam akun aset pertambangan telah disesuaikan sebesar Rp3.462.497.495 (Catatan 10).
MAL is not consolidated by the Company on the date the Company losses its control over MAL. Accordingly, mine properties from business combination in mine properties accounts has been adjusted for Rp3,462,497,495 (Note 10).
19. Tambahan Modal Disetor (lanjutan) 19. Additional Paid in Capital (continued)
PT Citra Alam Indah (CAI) PT Citra Alam Indah (CAI)
Berdasarkan Akta No.129 tanggal 30 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 14 saham CAI dari PT Cakrawala Dinamika Permai, pihak ketiga,
dan mengakuisisi 500 saham baru yang
diterbitkan CAI.
Based on Deed No.129 dated December 30, 2010, of Hannywati Gunawan, S.H, notary public in Jakarta, the Company acquired 14 CAI’s shares from PT Cakrawala Dinamika Permai, a third party, and acquired 500 CAI’s new shares.
Berdasarkan Akta Jual Beli Saham No. 124 tanggal 24 Maret 2011 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual 514 saham yang dimilikinya dalam CAI kepada PT Bumi Kencana Eka Sejahtera (BKES), pihak berelasi, dengan harga sebesar Rp 514.000.000. Selisih sebesar Rp1.110.037.804 antara harga pelepasan dengan nilai buku investasi CAI dicatat
sebagai “Selisih Transaksi dengan Entitas
Sepengendali” dalam pos “Tambahan Modal
Disetor” pada laporan posisi keuangan
konsolidasian.
Based on Deed of Sale and Purchase of Shares No. 124 dated March 24, 2011 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold its 514 shares in CAI to PT Bumi Kencana Eka Sejahtera (BKES), a related party, at a selling price of Rp 514,000,000. The
difference amounting to Rp1,110,037,804
between the selling price and the carrying value of the investment in CAI is presented as “Difference in value from Transanctions among
Entities under Common Control” in the
“Additional Paid-in Capital” in the consolidated statements of financial position.
PT Nusantara Indah Lestari (NIL) PT Nusantara Indah Lestari (NIL)
Berdasarkan Akta No.54 tgl 13 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 4.985 saham yang diterbitkan NIL pada nilai nominal Rp1.000.000 per saham.
Based on Deed No. 54 dated May 13, 2009 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquied 4,985 new shares of NIL at nominal value of Rp1,000,000 per share.
Berdasarkan Akta Jual Beli Saham No.122 tanggal 28 Mei 2009, dari Hannywati Gunawan, S.H., Notaris di Jakarta, Perusahaan mengakuisisi 14 saham NIL dari PT Cakrawala Dinamika Permai, pihak ketiga.
Based on Deed of Sale and Purchase Shares No.122 dated May 28, 2009, of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 14 shares of NIL from PT Cakrawala Dinamika Permai, third party. Berdasarkan Akta No.15 tanggal 12 Oktober 2010
dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 5.000 saham dalam simpanan dan 19.300 saham baru NIL.
Based on Deed No.15 dated October 12, 2010 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 5,000 shares out of the unissued shares and 19,300 NIL’s new shares.
Berdasarkan Akta Jual Beli Saham No. 122 tanggal 29 Desember 2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual seluruh 29.299 saham yang dimilikinya
dalam NIL kepada PT Bumi Kencana
Eka Sejahtera, pihak berelasi, seharga
Rp29.299.000.000.
Based on the Deed of Sale and Purchase of Shares No. 122 dated December 29, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold 29,299 shares in NIL to PT Bumi Kencana Eka Sejahtera at a selling price of Rp 29,299,000,000.
Selisih sebesar Rp212.794.215 antara harga pelepasan dengan nilai buku investasi entitas anak dicatat sebagai “Selisih Transaksi dengan Entitas Sepengendali” dalam pos “Tambahan Modal Disetor” pada laporan posisi keuangan konsolidasian.
The difference amounting to Rp212,794,215 between the selling price and the carrying value
of the investment is presented
as “Difference in value from Transanctions among Entities under Common Control” in the “Additional Paid-in Capital” account in the consolidated statements of financial position.
Berdasarkan Akta No. 53 tanggal 13 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 4.985 saham baru WAL yang diterbitkan pada nilai nominal Rp1.000.000 per saham.
Based on Deed No.53 dated May 13, 2009 of Hannywati Gunawan, S.H., Notary public in Jakarta, the Company acquired 4,985 new
shares of WAL with nominal value of
Rp1,000,000 per share. Berdasarkan Akta Jual beli Saham No.119 tanggal
28 Mei 2009 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan mengakuisisi 14 saham WAL dari PT Cakrawala Dinamika Permai, pihak ketiga.
Based on Deed of Sale and Purchase of Shares No.119 dated May 28, 2009 of Hannywati Gunawan, S.H., notary public in Jakarta, the Company acquired 14 shares WAL from PT Cakrawala Dinamika Permai, third party. Berdasarkan Akta No. 119 tanggal 29 Desember
2010 dari Hannywati Gunawan, S.H., notaris di Jakarta, Perusahaan menjual seluruh 4.999 saham yang dimilikinya dalam WAL kepada PT Bumi Kencana Eka Sejahtera, pihak berelasi seharga Rp 4.999.000.000.
Based on the Deed of Sale and Purchase of Shares No. 119 dated December 29, 2010 of Hannywati Gunawan, S.H., public notary in Jakarta, the Company sold 4,999 shares in WAL to PT Bumi Kencana Eka Sejahtera, a related party, at a selling price of Rp 4,999,000,000. Selisih sebesar Rp5.359.362.895 antara harga
pelepasan dengan nilai buku investasi entitas anak dicatat sebagai “Selisih Transaksi dengan Entitas Sepengendali” dalam pos “Tambahan Modal Disetor” pada laporan posisi keuangan konsolidasian.
The difference amounting to Rp5,359,362,895 between the selling price and the carrying value of the investment is presented as “Difference in value from Transanctions among Entities under Common Control” in the “Additional Paid-in Capital” account in the consolidated statements of financial position.
20. Kepentingan Nonpengendali 20. Non-controlling Interest
Disajikan kembali (Catatan 37)/ As restated (Note 37)
30 Juni/ 31 Desember/
June 30, 2014 December 31 , 2013
Kepentingan nonpengendali atas Noncontrolling interest in net assets
aset neto entitas anak of the subsidiaries
PT Roundhill Capital Indonesia 3.278.687.041 3.247.600.971 PT Roundhill Capital Indonesia PT Borneo Indobara 3.020.150.270 3.048.976.145 PT Borneo Indobara PT Bumi Anugerah semesta 1.998.553.841 - PT Bumi Anugerah semesta PT Kuansing Inti Makmur (90.605.576) 105.396.342 PT Kuansing Inti Makmur
Jumlah 8.206.785.576 6.401.973.458 Total
2014 2013
Disajikan kembali/ As restated
Kepentingan nonpengendali atas Non-controlling interest in net loss (income)
rugi (laba) neto entitas anak of the subsidiaries
PT Kuansing Inti Makmur 196.001.918 (110.374.320) PT Kuansing Inti Makmur PT Bumi Anugerah semesta (11.818.606) - PT Bumi Anugerah semesta PT Borneo Indobara (39.186.595) (141.279.590) PT Borneo Indobara PT Roundhill Capital Indonesia (102.398.522) (149.345.798) PT Roundhill Capital Indonesia
Jumlah 42.598.195 (400.999.708) Total
30 Juni/ Six-month period ended June 30, Periode enam bulan yang berakhir pada tanggal