Colin Jam es Davies
KAS AKHIR TAHUN 26.791.401 8.622.284 CASH AT THE END OF THE YEAR
1. Umum General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT J Resources Asia Pasifik Tbk (Perusahaan) didirikan dengan nama PT Pelita Sejahtera Abadi berdasarkan Akta No. 16 tanggal 14 Januari 2002 dari O. Hartati, S.H., notaris di Semarang. Akta Pendirian Perusahaan tersebut telah disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. C-03855.HT.01.01.Th.2002 tanggal 8 Maret 2002 serta diumumkan dalam Berita Negara Republik Indonesia No. 48 tanggal 14 Juni 2002, Tambahan Berita Negara No. 5772.
PT J Resources Asia Pasifik Tbk (the Company) was established under the name of PT Pelita Sejahtera Abadi, based on Notarial Deed No. 16 dated January 14, 2002 of O. Hartati, S.H., public notary in Semarang. The Deed of Establishment was approved by the Ministry of Justice and Human Rights of the Republic of Indonesia in its Decision Letter No. C-03855.HT.01.01.Th.2002 dated March 8, 2002 and was published in the State Gazette of the Republic of Indonesia No. 48 dated June 14, 2002, Supplement No. 5772.
Berdasarkan Akta No. 115 dari Humberg Lie, S.H., notaris di Jakarta, tanggal 26 Januari 2012, mengenai persetujuan atas pelaksanaan Penawaran Umum Terbatas I dalam rangka penerbitan Hak Memesan Efek Terlebih Dahulu, peningkatan modal disetor dan ditempatkan Perusahaan, perubahan kegiatan usaha utama Perusahaan, penyertaan 98,87% saham baru dalam PT J Resources Nusantara, perubahan susunan anggota Dewan Komisaris dan Direksi Perusahaan serta perubahan nama Perusahaan. Akta perubahan ini telah memperoleh persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat No. AHU-AH.01.10-02869 tanggal 30 Januari 2012.
Based on Notarial Deed No. 115 of Humberg Lie, S.H., public notary in Jakarta, dated January 26, 2012, regarding the approval of Limited Public Offering I with preemptive rights, increase of the Company’s issued and paid-up capital, change in the Company’s scope of activities, investment in 98.87% of new shares in PT J Resources Nusantara (JRN), change in the composition of the Company’s Board of Commissioners and Directors, and change in the Company’s name. The amendments were approved by the Ministry of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-AH.01.10-02869 dated January 30, 2012.
Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir kali berdasarkan Akta No. 177 tanggal 28 Juni 2012 dari Humberg Lie, S.H., S.E., Mkn., notaris di Jakarta, mengenai perubahan kedudukan Perusahaan ke Jakarta Selatan, perubahan pasal 12, penghapusan pasal 13 ayat 4 dan pasal 16 ayat 4 Anggaran Dasar Perusahaan. Akta perubahan ini telah memperoleh persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam surat No. AHU-36093.AH.01.02. Tahun 2012 tanggal 3 Juli 2012 dan No. AHU-AH.01.10- 24458 tanggal 4 Juli 2012.
The Company’s Articles of Association have been amended several times, most recently based on Deed No. 177 dated June 28, 2012 of Humberg Lie, S.H., S.E., Mkn, public notary in Jakarta, regarding change in the Company’s domicile to South Jakarta, change in article 12, removal of articles 13(12) and 16(4) of the Company’s Articles of Association. The amandments were approved by the Ministry of Law and Human Rights of The Republic of Indonesia in its Decision Letters No. AHU-36093.AH.01.02 Tahun 2012 dated July 3, 2012 and No. GU-AH.01.10- 24458 dated July 4, 2012.
Berdasarkan pasal 3 dari Anggaran Dasar Perusahaan, ruang lingkup kegiatan Perusahaan terutama meliputi pertambangan, industri, pembangunan, perdagangan, transportasi, pertanian, perbengkelan dan jasa.
In accordance with amended article 3 of the Company's Articles of Association, the scope of its activities mainly include mining, industry, housing development, general trading, transportation, agriculture, workshop and services.
Perusahaan berdomisili di Equity Tower, Lantai 48, Kawasan Niaga Terpadu Sudirman Lot 9, Jl. Jend. Sudirman Kav 52 - 53, Jakarta 12190.
The Company's domicile is at Equity Tower, 48th Floor, Sudirman Central Business District Lot 9, Jl. Jend. Sudirman Kav. 52 - 53, Jakarta 12190.
Perusahaan memulai usahanya secara komersial pada tanggal 1 Mei 2002.
The Company started its commercial operations on May 1, 2002.
Perusahaan dan entitas anak secara bersama-sama disebut sebagai “Grup” pada laporan keuangan konsolidasian.
The Company and its subsidiaries are collectively referred to as “the Group” in the consolidated financial statments.
Pemegang saham akhir Grup adalah J & Partners LP yang berkedudukan di Hong Kong.
The ultimate parent of the Group is J & Partners LP, a limited liability company incorporated in Hong Kong.
b. Penawaran Umum Saham Perusahaan b. Public Offering of Shares
Pada tanggal 31 Maret 2003, Perusahaan memperoleh pernyataan efektif dari Ketua Badan Pengawas Pasar Modal (Bapepam atau Badan Pengawas Pasar Modal dan Lembaga Keuangan atau Bapepam-LK) *) dengan surat No. S-655/PM/2003 untuk melakukan penawaran umum atas 30.000.000 saham Perusahaan seharga Rp 100 per saham kepada masyarakat dan telah dicatatkan pada Bursa Efek Indonesia pada tanggal 22 April 2003.
On March 31, 2003, the Company obtained the Notice of Effectivity from the Chairman of the Capital Market Supervisory Agency (Bapepam or the Capital Market and Financial Institutions Supervisory Agency or Bapepam-LK) *) in his letter No. S-655/PM/2003 for its offering to the public of 30,000,000 shares with Rp 100 par value per share. On April 22, 2003, all of these shares were listed in the Indonesia Stock Exchange. Pada tanggal 30 Desember 2011,
Perusahaan memperoleh pernyataan efektif dari Ketua Bapepam-LK dengan surat No. S-14017/BL/2011 untuk melakukan Penawaran Umum Terbatas I Dengan Hak Memesan Efek Terlebih Dahulu sejumlah 726.000.000 saham seharga Rp 2.000 per saham. Saham-saham tersebut dicatatkan pada Bursa Efek Indonesia pada tanggal 13 Januari 2012.
On December 30, 2011, the Company obtained the Notice of Effectivity from the Chairman of Bapepam-LK in his letter No. S-14017/BL/2011 for its Limited Public Offering I with preemptive rights of 726,000,000 shares with Rp 2,000 par value per share through rights issue to stockholders. On January 13, 2012, all of these shares were listed in the Indonesia Stock Exchange.
Pada tanggal 31 Desember 2013 dan 2012, seluruh saham Perusahaan telah dicatatkan pada Bursa Efek Indonesia.
As of December 31, 2013 and 2012, all of the Company’s outstanding shares are listed in the Indonesia Stock Exchange. *) Sejak tanggal 31 Desember 2012, fungsi, tugas dan wewenang kegiatan jasa keuangan di sektor pasar modal,
perasuransian, dana pensiun, lembaga pembiayaan dan lembaga jasa keuangan lainnya beralih dari Menteri Keuangan dan Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam dan LK) ke Otoritas Jasa Keuangan (OJK)/
Starting December 31, 2012, the functions, duties and authorities of regulating and monitoring the financial service activities in capital market sector, insurance, pension fund, multi-finance, and other financial services were transferred from the Minister of Finance, and the Capital Market and Financial Institution Supervisory Agency (Bapepam-LK) to the Financial Services Authority (OJK).
c. Entitas Anak yang Dikonsolidasikan c. Consolidated Subsidiaries
Pada tanggal 31 Desember 2013 dan 2012, entitas anak yang dikonsolidasikan, baik dimiliki langsung maupun tidak langsung termasuk persentase kepemilikan Perusahaan adalah sebagai berikut:
As of December 31, 2013 and 2012, the subsidiaries which were consolidated, owned directly or indirectly, including the respective percentages of ownership held by the Company, are as follows:
Status Operasi/ Tempat Kegiatan Usaha/ Status of Entitas Anak/ Kedudukan/ Nature of Commercial
Subsidiary Domicile Business Operations 2013 2012 2013 2012
% %
Pemilikan Langsung/Direct Investments
PT J Resources Nusantara (JRN) Jakarta, Perdagangan umum dan jasa/ - 98,87 98,87 793.448.709 560.174.275 Indonesia General trading and services
Pemilikan Tidak Langsung/Indirect Investments Entitas anak JRN/Subsidiaries of JRN
J Resources Netherland B.V. (JBV) Amsterdam/ Perusahaan Investasi/ - 98,87 98,87 156.333.247 117.289.690 The Netherlands Investment Company
Belanda
PT Sago Prima Pratama (SPP) Jakarta, Pertambangan/ Pengembangan/ 98,67 98,87 109.373.457 15.562.297 Indonesia Mining Development
PT Gorontalo Sejahtera Mining (GSM) Gorontalo, Pertambangan/ Eksplorasi/ 98,86 98,86 18.350.155 10.992.865 Indonesia Mining Exploration
PT J Resources Mining Services Indonesia (JRMSI) Sulawesi Utara/ Jasa Pertambangan/ - 98,70 98,70 230.734 252.353 North Sulawesi Mining Services
Indonesia
J&P Resources Gold OHQ (Malaysia) SDN. BHD. Malaysia Jasa Pertambangan/ - 98,87 98,87 99.327 202.297 (JPRG) Mining Services
PT Arafura Surya Alam (ASA) Jakarta, Pertambangan/ Eksplorasi/ 98,38 98,38 23.616.688 19.238.774 Indonesia Mining Exploration
PT J Resources Bolaang Mongondow (JRBM) Sulawesi Utara/ Pertambangan/ Produksi/ 79,10 79,10 224.892.757 87.948.947 North Sulawesi Mining Production
Indonesia
PT Bukit Makmur Istindo Nikeltama (Bumanik) *) Jakarta, Pertambangan/ Eksplorasi/ - 79,10 - 15.361.743 Indonesia Mining Exploration
Labuan Mining Services Ltd. Malaysia Jasa Pertambangan/ - 98,87 98,87 36.612.418 22.471.502 Mining Services
Entitas anak JBV/Subsidiary of JBV
J Resources Gold (UK) Limited (JRGL) Inggris/ Pertambangan/ Produksi/ 98,87 98,87 156.666.561 117.548.000 England Mining Production
Entitas anak JRGL/Subsidiary of JRGL
Specific Resources Sdn. Bdn. (SRS) Malaysia Jasa Pertambangan/ - 98,87 98,87 12.333.000 17.298.000
Mining Services
Entitas anak GSM/Subsidiary of GSM
PT Puncak Emas Gorontalo (PEG) Gorontalo, Perdagangan umum dan jasa/ - 98,67 - 451.227 - Indonesia General trading and services
*) Per tanggal 31 Desember 2013, Bumanik tidak lagi menjadi entitas anak/As of December 31, 2013, Bumanik has ceased to be a subsidiary
Effective Percentage of Ownership
Persentase Kepemilikan Efektif/ Jumlah Aset (Sebelum Eliminasi)/ Total Assets (Before Elimination)
Transaksi dengan Kepentingan Nonpengendali pada Tahun 2013
Transaction with Noncontrolling Interest in 2013
SPP SPP
Berdasarkan Akta No. 118 tanggal 28 Januari 2013 dari Humberg Lie, S.H., S.E., MKn., notaris di Jakarta, JRN menyetujui penjualan 1 saham SPP kepada Rusmin sebesar Rp 1.000.000 (ekuivalen US$ 103), yang mengakibatkan kepemilikan efektif Perusahaan dalam SPP berkurang menjadi 98,67%. Selisih antara penerimaan dengan nilai tercatat kepemilikan yang dijual oleh JRN adalah sebesar US$ 3.716. Bagian Perusahaan terkait dengan transaksi tersebut adalah sebesar US$ 3.667 dicatat pada akun “Transaksi dengan kepentingan nonpengendali” bagian dari ekuitas dalam laporan posisi keuangan konsolidasian tahun 2013.
Based on Deed No. 118 dated January 28, 2013 of Humberg Lie, S.H., S.E., MKn., a public notary in Jakarta, JRN agreed to sell 1 share of SPP to Rusmin for Rp 1,000,000 (equivalent to US$ 103), which has decreased the effective ownership interest of the Company in SPP to 98.67%. The negative difference of proceeds over the carrying value of the ownership interest sold by JRN amounted to US$ 3,716. The Company’s portion in relation to such transaction amounted to US$ 3,667 and was recorded under “Transaction with noncontrolling interest” account presented as part of equity in the 2013 consolidated statement of financial position.
Pendirian Entitas Anak pada Tahun 2013 Establishment of a Subsidiary in 2013
PEG PEG
Berdasarkan Akta No. 181 tanggal 19 Desember 2013 dari Humberg Lie, S.H., S.E., MKn, notaris di Jakarta, GSM, entitas anak, dan Jimmy Budiarto, pihak berelasi, mendirikan PEG, yang akan bergerak di bidang perdagangan, pembangunan, perindustrian, percetakan, jasa dan angkutan, dengan modal dasar sebesar Rp 1.000.000.000 terdiri dari 1.000 saham dengan nilai nominal sebesar Rp 1.000.000 per saham. Modal ditempatkan dan disetor pada PEG sebesar Rp 500.000.000. Kepemilikan GSM dan Jimmy Budiarto pada PEG masing-masing sebesar 99,80% dan 0,20%.
Based on Deed No. 181 dated December 19, 2013 of Humberg Lie, S.H., S.E., MKn, a public notary in Jakarta, GSM, a subsidiary, and Jimmy Budiarto, a related party, established PEG, which will engage in trading, development, industry, printing, transportation and services with authorized capital amounting to Rp 1,000,000,000 consisting of 1,000 shares with nominal value of Rp 1,000,000 per share. Total issued and paid-up capital of PEG amounted to Rp 500,000,000. GSM and Jimmy Budiarto have ownership interests in PEG of 99.80% and 0.20%, respectively.
Akta pendirian PEG telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-67840.AH.01.01.Tahun 2013 tanggal 24 Desember 2013.
The Deed of Establishment of PEG was approved by the Ministry of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. AHU-67840.AH.01.01.Tahun 2013 dated December 24, 2013.
Pelepasan Entitas Anak pada Tahun 2013 Disposal of a Subsidiary in 2013
BUMANIK BUMANIK
Berdasarkan Akta No. 88 tanggal 16 September 2013 dari Humberg Lie, S.H., S.E., MKn, notaris di Jakarta, para pemegang saham Bumanik meyetujui penjualan seluruh saham Bumanik yang dimiliki oleh JRN atau 80% kepemilikan kepada PT Istindo Marunda Graha Perdana, pihak ketiga, dengan harga sebesar Rp 2.000.000.000 (ekuivalen sebesar US$ 175.085). Selisih antara harga jual dan nilai tercatat investasi yang dijual sebesar US$ 17.574 diakui sebagai laba pelepasan entitas anak dan dicatat pada akun “Lain-lain - bersih” pada laporan laba rugi komprehensif konsolidasian tahun 2013.
Based on Notarial Deed No. 88 dated September 16, 2013 of Humberg Lie, S.H., S.E., MKn, a public notary in Jakarta, the Bumanik shareholders agreed to sell to PT Istindo Marunda Graha Perdana, a third party, all of shares in Bumanik owned by JRN which represented 80% ownership interest at selling price of Rp 2,000,000,000 (equivalent to US$ 175,085). The difference between the selling price and the carrying value of investment sold amounting to US$ 17,574 was recognized as gain on disposal of a subsidiary and was recorded as part of “Others - net” in the 2013 consolidated statement of comprehensive income.
Rincian arus kas sehubungan dengan pelepasan Bumanik adalah sebagai berikut:
The details of cashflows relating to the disposal of Bumanik is as follows:
2013
Nilai tercatat investasi yang dijual 157.511 Carrying value of investment sold Laba pelepasan entitas anak 17.574 Gain on disposal of a subsidiary
Harga pelepasan 175.085 Disposal price
Saldo kas Bumanik (38.199) Cash balance of Bumanik
Penerimaan bersih dari pelepasan Bumanik 136.886 Net proceeds from disposal of Bumanik
Ekuitas JRN pada laba bersih Bumanik sebelum pelepasan sebesar US$ 408.850 disajikan sebagai “Bagian laba bersih entitas anak yang dilepas” pada laporan laba rugi komprehensif konsolidasian tahun 2013.
Share of JRN in net income of Bumanik prior to disposal amounting to US$ 408,850 is presented as “Share in net income of a disposed subsidiary” in the 2013 consolidated statement of comprehensive income.
Akuisisi Entitas Anak pada Tahun 2012 Acquisition of Subsidiaries in 2012
JRN JRN
Berdasarkan Akta No. 91 tanggal 19 Januari 2012 dari Humberg Lie, S.H., S.E., MKn, Notaris di Jakarta, Perusahaan telah mengakuisisi 98,87% kepemilikan saham JRN, dengan jumlah kas yang di keluarkan sebesar Rp 1.443.848.000.000 (ekuivalen US$ 159.101.708).
Based on Deed No. 91 dated January 19, 2012 of Humberg Lie, S.H, S.E, MKn, public notary in Jakarta, the Company has acquired 98.87% ownership interest of JRN, for a cash consideration of Rp 1,443,848,000,000 (equivalent to US$ 159,101,708).
Pengakuisisian JRN menimbulkan keuntungan atas akuisisi saham. Tabel berikut menyajikan nilai transaksi, nilai wajar, jumlah tercatat aset dan liabilitas teridentifikasi dari JRN pada tanggal akuisisi:
The acquisition of JRN had resulted to a gain on bargain purchase. The table below summarizes the total consideration, total fair values and total carrying values of identifiable assets and liabilities of JRN at acquisition date:
Nilai tercatat/ Nilai wajar/
Carrying value Fair Value
Kas 24.794.792 24.794.792 Cash
Piutang lain-lain 820.802 820.802 Other accounts receivable Persediaan 23.845.156 23.845.156 Inventories
Pajak dibayar dimuka 1.430.191 1.430.191 Prepaid taxes
Pembayaran dimuka, uang muka dan Prepayments, advances and
aset lancar lainnya 2.745.702 2.745.702 other current assets Aset pajak tangguhan 137.427 137.427 Deferred tax assets Pajak Pertambahan Nilai masukan 3.780.748 3.780.748 Prepaid Value Added Tax Piutang pihak berelasi non-usaha 434.271 434.271 Due from related parties Aset tetap 38.827.645 38.827.645 Property, plant and equipment Properti pertambangan 332.193.449 343.726.466 Mining properties
Aset eksplorasi dan evaluasi 24.186.955 28.060.839 Exploration and evaluation assets
Goodwill 29.809.430 29.809.430 Goodwill
Aset tidak lancar lain-lain 18.270.829 18.270.829 Other noncurrent assets Utang usaha (10.750.981) (10.750.981) Trade accounts payable Utang pajak (2.120.157) (2.120.157) Taxes payable Beban akrual dan utang lain-lain (6.210.660) (6.210.660) Accrued expenses Utang bank (96.260.000) (96.260.000) Bank loans
Liabilitas sewa pembiayaan (38.664) (38.664) Finance lease liabilities Utang pihak berelasi non-usaha (9.251.106) (9.251.106) Loan from related parties Liabilitas pajak tangguhan (80.105.463) (80.105.463) Deferred tax liabilities
Provisi biaya reklamasi dan Provision for reclamation and mine
penutupan tambang (8.389.479) (8.389.479) closure costs
Liabilitas imbalan kerja jangka panjang (826.835) (826.835) Long-term employee benefits liability Aset bersih terindentifikasi 287.324.052 302.730.953 Indentifiable net assets
Liabilitas pajak tangguhan (3.851.725) Deferred tax liability
Aset bersih setelah liabilitas Indentifiable net assets after
pajak tangguhan 298.879.228 deferred tax liability
Jumlah kas yang dikeluarkan (159.101.708) Cash consideration Kepentingan nonpengendali (36.666.046) Noncontrolling interests Keuntungan atas akuisisi saham 103.111.474 Gain on bargain purchase
Nilai wajar aset dan liabilitas bersih yang dapat diidentifikasi dibuat oleh penilai independen yang terakreditasi.
The fair values of the net identifiable assets and liabilities are made by an accredited independent valuer.
Rincian arus kas yang timbul sehubungan dengan akuisisi JRN pada tanggal akuisisi adalah sebagai berikut:
The details of cash flows from the acquisition of JRN at acquisition date follows:
2013
Jumlah nilai wajar aset bersih yang teridentifikasi 302.730.953 Fair value of identifiable net assets Bagian kepentingan nonpengendali atas Noncontrolling interest share in fair value
nilai wajar aset bersih yang teridentifikasi (36.666.046) of identifiable net assets
Liabilitas pajak tangguhan atas akusisi (3.851.725) Deferred tax liabilitiy arising on acquisition Keuntungan dari akuisisi saham (103.111.474) Gain on bargain purchase
Harga beli 159.101.708 Purchase price
Dikurangi saldo kas pada tanggal akuisisi (24.794.792) Less cash balance at the acquisition date Arus kas yang timbul untuk akuisisi entitas anak Cash flows from acquisition of a subsidiary -
setelah dikurangi saldo kas entitas anak 134.306.916 net of cash balance of a subsidiary
JRMSI JRMSI
Berdasarkan Akta Pengalihan Kepemilikan Saham No. 7 tanggal 1 Februari 2012 dari Humberg Lie, S.H., S.E., MKn, notaris di Jakarta, JRN membeli 599 saham JRMSI atau sebesar 99,83% kepemilikan dari Avocet Mining Plc (AMP) dengan harga pembelian sebesar US$ 8.622.327.
Based on Deed of Transfer Shares No. 7 dated February 1, 2012 of Humberg Lie, S.H., S.E., MKn, public notary in Jakarta, JRN purchased 599 shares of JRMSI or equivalent to 99.83% ownership interest from Avocet Mining Plc (AMP) for a cash consideration of US$ 8,622,327.
JRMSI didirikan pada tanggal 9 Januari 2007 dan bergerak dalam bidang jasa kontraktor pertambangan umum.
JRMSI was established on January 9, 2007 and is primarily engaged in general mining contractor services.
SPP SPP
Berdasarkan Akta Pemindahan Hak atas Saham No. 142 dan 143 tanggal 16 Februari 2012 dari Humberg Lie, S.H., S.E., MKn, notaris di Jakarta, JRN membeli 100% kepemilikan pada SPP atau 500 saham yang terdiri dari 490 saham dan 10 saham SPP masing-masing dari Emy Lasminisyah dan Lies Nun Heriyatisyah dengan harga pembelian keseluruhan sebesar US$ 1.923.076.
Based on Deeds of Transfer of Shares No. 142 and 143 dated February 16, 2012 of Humberg Lie, S.H., S.E., MKn, public notary in Jakarta, JRN purchased 100% ownership interest or 500 shares of SPP which consist of 490 shares and 10 shares of SPP from Emy Lasminisyah and Lies Nun Heriyatisyah, respectively, for a total cash consideration of US$1,923,076.
SPP didirikan pada tanggal 3 September 2004 dan terutama bergerak dalam kegiatan pertambangan. Pada tanggal 31 Desember 2013, SPP dalam tahap konstruksi dan tambang berlokasi di Seruyung, Kabupaten Nunukan, Kalimantan Timur.
SPP was established on September 3, 2004 and is primarily engaged in mining activities. As of December 31, 2013, SPP is in development stage and its mining site is located in Seruyung, Regency of Nunukan, East Kalimantan.
Pengakuisisian JRMSI dan SPP menimbulkan goodwill. Tabel berikut merangkum nilai transaksi, nilai wajar dan jumlah tercatat aset dan liabilitas teridentifikasi dari JRMSI dan SPP pada tanggal akuisisi:
Acquisitions of JRMSI and SPP had resulted to goodwill. The table summarizes the total consideration, total fair values and total carrying values of identifiable assets and liabilities of JRMSI and SPP as at dates of acquisition:
Nilai tercatat/ Nilai wajar/
Carrying value Fair Value
Kas 147.931 147.931 Cash
Piutang lain-lain 25.639 25.639 Other accounts receivable
Pembayaran dimuka, uang muka dan Prepayments, advances and
aset lancar lainnya 205.264 205.264 other current assets
Exploration and evaluation
Aset eksplorasi dan evaluasi 4.497.720 4.942.686 assets
Aset tetap - bersih 48.343 7.250.585 Property, plant and equipment
Aset tidak lancar lain-lain 13.914 13.914 Other noncurrent assets
Utang usaha (8.252) (8.252) Trade accounts payable
Beban akrual dan Accrued expenses and
utang lain-lain (13.286) (13.286) other liabilities
Utang pajak (236) (236) Taxes payable
Utang jangka panjang (6.259.541) (6.259.541) Long-term payable
Aset (liabilitas) bersih teridentifikasi (1.342.504) 6.304.704 Identifiable net assets (liabilities)
Liabilitas pajak tangguhan (1.911.802) Deferred tax liabilities
Aset bersih setelah liabilitas pajak tangguhan 4.392.902 Net assets after deferred tax liabilities
Jumlah kas yang dikeluarkan (10.545.403) Cash consideration
Goodwill (6.152.501) Positive goodwill
Rincian arus kas yang timbul sehubungan dengan akuisisi entitas anak pada tanggal akuisisi adalah sebagai berikut:
The details of cash flows from the acquisitions of the subsidiaries at acquisition dates are as follows:
2013
Jumlah nilai wajar aset bersih yang teridentifikasi 6.304.704 Fair value of identifiable net assets Liabilitas pajak tangguhan atas akusisi (1.911.802) Deferred tax liabilities arising on acquisition
Goodwill atas akuisisi 6.152.501 Goodwill arising from acquisition
Harga beli 10.545.403 Purchase price
Ditambah: Add:
Utang 3.599.753 Consideration payable
Dikurangi: Less:
Kas pada tanggal akuisisi (147.931) Cash at the acquisition date Uang muka pembelian saham (14.145.156) Advances for purchase of shares
Jumlah (10.693.334) Total
Arus kas yang timbul dari akuisisi
entitas anak setelah dikurangi Cash flows from acquisition of subsidiaries - saldo kas entitas anak (147.931) net of cash balance of subsidiaries
LABUAN LABUAN Berdasarkan akta pengalihan saham tanggal
21 Desember 2012, JRN membeli sebanyak 2 saham LABUAN dari pihak ketiga seharga US$ 2. Kepemilikan JRN atas saham LABUAN sebesar 100%.
Based on Transfer of Shares dated December 21, 2012, JRN purchased 2 shares in LABUAN from a third party for US$ 2. JRN ownership in shares of LABUAN is 100%.
d. Ijin Usaha Pertambangan dan Informasi Mengenai Cadangan dan Sumber Daya
d. Mining Business Licenses and Reserves and Resources Information
Luas Area (Ha) (tidak diaudit)/
Pemilik/ Nama Lokasi/ Jenis Ijin/ No. Surat Keputusan/ Masa Berlaku/ Size of Area (Ha) Terbukti/ Terduga/ Terukur/ Terkira/