PT INDONESIA ASAHAN ALUMINIUM (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES

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PT INDONESIA ASAHAN ALUMINIUM (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

30 SEPTEMBER 2021 DAN 31 DESEMBER 2020

DAN UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL 30 SEPTEMBER 2021 DAN 2020/

30 SEPTEMBER 2021 AND 31 DECEMBER 2020

AND FOR THE NINE-MONTH PERIODS ENDED

30 SEPTEMBER 2021 AND 2020

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LAPORAN POSISI KEUANGAN

KONSOLIDASIAN INTERIM PADA TANGGAL 30 SEPTEMBER 2021 DAN 31 DESEMBER 2020 (Dinyatakan dalam jutaan Rupiah)

INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2021 AND 31 DECEMBER 2020 (Expressed in millions of Rupiah)

30 September/ 31 Desember/

September December

2021 2020

ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 19.095.747 19.941.504 Cash and cash equivalents

Deposito berjangka 18.994.201 8.037.520 Time deposits

Piutang usaha 8.469.741 4.929.594 Trade receivables

Piutang lain-lain 700.245 561.253 Other receivables

Persediaan 9.558.673 8.280.683 Inventories

Pajak dibayar di muka Prepaid taxes

- Pajak penghasilan badan 68.187 343.161 Corporate income taxes -

- Pajak lainnya 548.082 1.555.941 Other taxes -

Piutang pajak lainnya 32.255 31.800 Other tax receivables

Aset keuangan pada nilai wajar Financial assets at

melalui penghasilan fair value through other

komprehensif lainnya 358.128 301.366 comprehensive income

Aset lancar lainnya 1.135.478 1.049.299 Other current assets

Jumlah aset lancar 58.960.737 45.032.121 Total current assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Piutang usaha 450.076 406.750 Trade receivables

Piutang lain-lain 115.863 139.112 Other receivables

Persediaan 474.517 753.645 Inventories

Aset keuangan pada nilai wajar Financial assets at

melalui penghasilan fair value through other

komprehensif lain 85.465 85.464 comprehensive income

Investasi pada Investment in

PT Freeport Indonesia 76.829.544 69.920.679 PT Freeport Indonesia

Investasi pada entitas

asosiasi 8.430.161 7.737.848 Investment in associates

Investasi pada entitas

ventura bersama 4.919.343 3.926.147 Investment in joint ventures

Aset eksplorasi dan evaluasi 571.775 672.920 Exploration and evaluation assets

Properti investasi 1.626.615 1.626.505 Investment properties

Aset tetap 39.993.219 40.177.225 Fixed assets

Properti pertambangan 2.923.487 2.970.158 Mining properties

Pajak dibayar di muka Prepaid taxes

- Pajak penghasilan badan 693.781 1.033.261 Corporate income taxes -

- Pajak lainnya 745.371 1.236.795 Other taxes -

Aset pajak tangguhan 1.872.903 1.772.977 Deferred tax assets

Piutang pajak lainnya 329.144 328.043 Other tax receivables

Aset derivatif 513.365 439.993 Derivative assets

Aset tidak lancar lainnya 2.490.690 2.519.160 Other non-current assets

Jumlah aset tidak lancar 143.065.319 135.746.682 Total non-current assets

JUMLAH ASET 202.026.056 180.778.803 TOTAL ASSETS

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PT INDONESIA ASAHAN ALUMINIUM (PERSERO) DAN ENTITAS ANAK/AND SUBSIDIARIES

Lampiran 1/2 Schedule

2021 2020

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang usaha 4.434.117 2.619.205 Trade payables

Akrual 5.367.840 3.462.005 Accruals

Liabilitas imbalan kerja Short-term employee

jangka pendek 2.004.536 1.328.543 benefit liabilities

Liabilitas supplier financing 871.172 759.025 Supplier financing liabilities Pinjaman bank jangka pendek 3.000.880 4.874.162 Short-term bank borrowings

Utang pajak Taxes payable

- Pajak penghasilan badan 1.831.882 381.824 Corporate income taxes -

- Pajak lainnya 617.855 441.666 Other taxes -

Liabilitas jangka panjang yang Current maturities of

jatuh tempo dalam satu tahun non-current liabilities

- Pinjaman bank 1.166.973 1.145.588 Bank borrowings -

- Liabilitas sewa 390.894 554.810 Lease liabilities -

- Utang obligasi 10.242.707 9.094.140 Bonds payable -

- Provisi reklamasi lingkungan Provision for environmental -

dan penutupan tambang 238.985 216.595 reclamation and mine closure Liabilitas jangka pendek lainnya 2.335.546 1.710.904 Other current liabilities Jumlah liabilitas jangka pendek 32.503.387 26.588.467 Total current liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas jangka panjang setelah

dikurangi bagian yang jatuh tempo Non-current liabilities, net of

dalam satu tahun current maturities

- Pinjaman bank 9.689.527 6.036.304 Bank borrowings -

- Liabilitas sewa 780.604 562.722 Lease liabilities -

- Utang obligasi 68.922.142 69.123.995 Bonds payable -

- Provisi reklamasi lingkungan dan Provision for environmental -

penutupan tambang 1.854.783 1.715.407 reclamation and mine closure

Post-employment -

- Liabilitas imbalan pascakerja 5.248.545 4.015.360 benefit obligations

Liabilitas pajak tangguhan 102.342 82.032 Deferred tax liabilities

Liabilitas jangka panjang lainnya 81.067 69.780 Other non-current liabilities

Jumlah liabilitas jangka panjang 86.679.010 81.605.600 Total non-current liabilities

JUMLAH LIABILITAS 119.182.397 108.194.067 TOTAL LIABILITIES

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2021 2020

EKUITAS EQUITY

Modal saham 54.177.941 54.177.941 Share capital

Tambahan modal disetor (19.001.920) (19.001.920) Additional paid-in capital

Saldo laba Retained earnings

- Dicadangkan 9.642.635 7.822.199 Appropriated -

- Belum dicadangkan 6.991.119 1.899.692 Unappropriated -

Penghasilan komprehensif lain 122.285 132.997 Other comprehensive income

Currency differences from

Selisih penjabaran laporan translations of the Group’s

keuangan entitas Grup 16.113.615 14.572.095 entity financial statements

Jumlah ekuitas yang diatribusikan Total equity attributable to kepada pemilik entitas induk 68.045.675 59.603.004 owner of parent entity

Kepentingan nonpengendali 14.797.984 12.981.732 Non-controlling interest

JUMLAH EKUITAS 82.843.659 72.584.736 TOTAL EQUITY

JUMLAH LIABILITAS TOTAL LIABILITIES

DAN EKUITAS 202.026.056 180.778.803 AND EQUITY

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LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020 (Dinyatakan dalam jutaan Rupiah)

INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah)

30 September/ 30 September/

September September

2021 2020

Pendapatan 63.822.320 47.300.535 Revenue

Beban pokok pendapatan (46.134.225) (39.405.474) Cost of revenue

Laba kotor 17.688.095 7.895.061 Gross profit

General and

Beban umum dan administrasi (4.886.682) (3.530.014) administrative expenses Beban penjualan dan pemasaran (1.632.948) (1.060.782) Selling and marketing expenses

Laba usaha 11.168.465 3.304.265 Operating profit

Penghasilan keuangan 457.995 862.816 Finance income

Biaya keuangan (4.556.895) (5.134.772) Finance costs

Bagian laba neto dari Share in net profit from

PT Freeport Indonesia 5.326.800 963.497 PT Freeport Indonesia

Bagian laba/(rugi) neto Share in net profit/(loss)

dari entitas asosiasi 644.350 (27.950) from associate

Bagian laba neto dari entitas Share in net profit

ventura bersama 43.373 332.082 from joint ventures

Beban lain-lain, neto (6.492) (718.237) Other expenses, net

Laba/(rugi) sebelum pajak

penghasilan 13.077.596 (418.299) Profit/(loss) before income tax

Beban pajak penghasilan (3.259.409) (984.980) Income tax expenses

Laba/(rugi) periode berjalan dari Profit/(loss) for the period from operasi yang dihentikan 9.818.187 (1.403.279) discontinued operations

(Rugi)/laba periode berjalan dari (Loss)/profit for the period from

operasi yang dihentikan (413) 571 discontinued operations

Laba/(rugi) periode berjalan 9.817.774 (1.402.708) Profit/(loss) for the period

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LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020 (Dinyatakan dalam jutaan Rupiah)

INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah)

2021 2020

Laba/(rugi) periode berjalan 9.817.774 (1.402.708) Profi/(loss) for the period

Penghasilan Other comprehensive

komprehensif lain income

Pos yang tidak akan direklasifikasi Items that will not be reclassified

ke laba rugi: to profit or loss:

Remeasurement of

Pengukuran kembali liabilitas post-employment

imbalan pascakerja (880.523) (275.558) benefit obligations

Manfaat/(beban) pajak Related income tax

penghasilan terkait 185.249 (3.031) (expenses)/benefits

Perubahan nilai wajar aset Changes in fair value of

keuangan pada nilai wajar financial assets at fair

melalui penghasilan value through other

komprehensif lain (6.655) 8.213 comprehensive income

Pos yang akan direklasifikasi Items that will be reclassified

ke laba rugi: to profit or loss:

Currency differences from

Selisih penjabaran translations of the Group’s

laporan keuangan entitas Grup 1.600.167 2.833.153 entity financial statements

Perubahan nilai wajar atas Changes in fair value of

lindung nilai arus kas (9.729) - cashflow hedge

Bagian rugi komprehensif lain Share of other comprehensive

dari entitas asosiasi dan loss from associates and

ventura bersama (19.275) (15.638) joint ventures

Penghasilan komprehensif

lain periode berjalan, Other comprehensive income

setelah pajak 869.234 2.547.139 for the period, net of tax

Jumlah penghasilan Total comprehensive

komprehensif periode berjalan 10.687.008 1.144.431 income for the period

Laba/(rugi) periode berjalan yang Profit/(loss) for the

diatribusikan kepada: period attributable to:

Pemilik entitas induk 7.382.988 (2.207.940) Owner of parent

Kepentingan nonpengendali 2.434.786 805.232 Non-controlling interests

9.817.774 (1.402.708)

Laba komprehensif periode

berjalan yang diatribusikan Comprehensive income for

kepada: the period attributable to:

Pemilik entitas induk 8.442.671 312.128 Owner of parent

Kepentingan nonpengendali 2.244.337 832.303 Non-controlling interests

10.687.008 1.144.431

Laba/(rugi) bersih per saham Basic and diluted

dasar dan dilusian yang profit/(loss) per share

diatribusikan kepada pemilik attributable to owner of

entitas induk (nilai penuh) 56.553 (16.913) parent (full amount)

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LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020

(Dinyatakan dalam jutaan Rupiah)

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE NINE-MONTH PERIODS ENDED

30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah)

Diatribusikan kepada pemilik entitas induk/Attributable to owner of the parent entity

Selisih

penjabaran

laporan

keuangan

entitas Grup/ Penghasilan/

Tambahan Currency (rugi) Saldo laba

modal differences komprehensif Saldo laba belum Kepentingan

Modal disetor/ from translation lain/ dicadangkan/ dicadangkan/ nonpengendali/

saham/ Additional of the Group’s Other Appropriated Unappropriated Non- Jumlah Share paid-in entity financial comprehensive retained retained Jumlah/ controlling ekuitas/

capital capital statements income/(loss) earnings earnings Total interests Total equity

Saldo pada 1 Januari 2021 54.177.941 (19.001.920) 14.572.095 132.997 7.822.199 1.899.692 59.603.004 12.981.732 72.584.736 Balance as at 1 January 2021

Pencadangan saldo laba - - - - 1.820.436 (1.820.436) - - - Appropriation of retained earnings

Dividen - - - - - - - (428.085) (428.085) Dividends

Laba periode berjalan - - - - - 7.382.988 7.382.988 2.434.786 9.817.774 Profit for the period

Penghasilan/(rugi)

komprehensif lain: Other comprehensive income/(loss):

Perubahan nilai wajar dari aset Changes in fair value of

keuangan pada nilai wajar melalui financial assets at fair value

penghasilan komprehensif lainnya - - - (4.388) - - (4.388) (2.267) (6.655) through other comprehensive income

Bagian rugi komprehensif

lain dari PT Freeport Indonesia, Share of other comprehensive

entitas asosiasi dan loss from PT Fr eeport Indonesia,

ventura bersama - - - - - (12.529) (12.529) (6.746) (19.275) associates and joint ventures

Perubahan nilai wajar atas Currency differences from translation of

lindung nilai arus kas - - - (6.324) - - (6.324) (3.405) (9.729) the Group’s entity financial statements

Selisih penjabaran laporan Currency differences from translation of

keuangan entitas Grup - - 1.541.520 - - - 1.541.520 58.647 1.600.167 the Group’s entity financial statements

Pengukuran kembali kewajiban Remeasurement of post-employment

imbalan pascakerja, setelah pajak - - - - - (458.596) (458.596) (236.678) (695.274) benefit obligations, net of tax

Saldo pada 30 September 2021 54.177.941 (19.001.920) 16.113.615 122.285 9.642.635 6.991.119 68.045.675 14.797.984 82.843.659 Balance as at 30 September 2021

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LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020

(Dinyatakan dalam jutaan Rupiah)

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE NINE-MONTH PERIODS ENDED

30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah)

Diatribusikan kepada pemilik entitas induk/Attributable to owner of the parent entity

Selisih

penjabaran

laporan

keuangan

entitas Grup/ Penghasilan/

Tambahan Currency (rugi) Saldo laba

modal differences komprehensif Saldo laba belum Kepentingan

Modal disetor/ from translation lain/ dicadangkan/ dicadangkan/ nonpengendali/

saham/ Additional of the Group’s Other Appropriated Unappropriated Non- Jumlah Share paid-in entity financial comprehensive retained retained Jumlah/ controlling ekuitas/

capital capital statements income/(loss) earnings earnings Total interests Total equity

Saldo pada 1 Januari 2020 54.177.941 (19.001.920) 13.969.899 40.225 7.797.659 1.592.774 58.576.578 13.214.200 71.790.778 Balance as at 1 January 2020

Pencadangan saldo laba - - - - 24.540 (24.540) - - - Appropriation of retained earnings

Dividen - - - - - - - (1.195.236) (1.195.236) Dividends

Laba periode berjalan - - - - - (2.207.940) (2.207.940) 805.232 (1.402.708) Profit for the period

Penghasilan/(rugi)

komprehensif lain: Other comprehensive income/(loss):

Perubahan nilai wajar dari aset Changes in fair value of

keuangan pada nilai wajar melalui financial assets at fair value

penghasilan komprehensif lainnya - - - 5.415 - - 5.415 2.798 8.213 through other comprehensive income

Bagian rugi komprehensif

lain dari PT Freeport Indonesia, Share of other comprehensive

entitas asosiasi dan loss from PT Fr eeport Indonesia,

ventura bersama - - - - - (10.165) (10.165) (5.473) (15.638) associates and joint ventures

Selisih penjabaran laporan Currency differences from translation of

keuangan entitas Grup - - 2.707.156 - - - 2.707.156 125.997 2.833.153 the Group’s entity financial statements

Pengukuran kembali kewajiban Remeasurement of post-employment

imbalan pascakerja, setelah pajak - - - - - (182.338) (182.338) (96.251) (278.589) benefit obligations, net of tax

Akuisisi entitas sepengendali - 9.742 - - - - 9.742 - 9.742 Acquisition of entity under common control

Saldo pada 30 September 2020 54.177.941 (18.992.178) 16.677.055 45.640 7.822.199 (832.209) 58.898.448 12.851.267 71.749.715 Balance as at 30 September 2020

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LAPORAN ARUS KAS KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN

YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020 (Dinyatakan dalam jutaan Rupiah,

kecuali dinyatakan lain)

INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah, unless otherwise stated)

2021 2020 *)

ARUS KAS DARI CASH FLOWS FROM

AKTIVITAS OPERASI OPERATING ACTIVITIES

Penerimaan dari pelanggan 61.249.733 47.916.913 Receipts from customers Penerimaan dari restitusi pajak 2.343.000 1.812.299 Receipts from tax restitution

Penerimaan bunga 519.454 813.749 Receipts from interest income

Pembayaran kepada pemasok Payment to suppliers

dan karyawan (45.155.822) (38.880.121) and employees

Pembayaran bunga (2.799.529) (2.750.440) Payment of interest

Pembayaran pajak dan royalti (4.459.318) (2.580.211) Payment of taxes and royalties

Pembayaran lain-lain, neto (267.593) (143.977) Other payments, net

Arus kas bersih yang

diperoleh dari Net cash received from

aktivitas operasi 11.429.925 6.188.212 operating activities

AKTIVITAS INVESTASI INVESTING ACTIVITIES

Penerimaan/(pengeluaran) dari (Disbursement)/proceeds

perolehan/pelepasan aset keuangan from acquired/disposal of

tersedia untuk dijual 116.750 (100.000) available-for-sale financial assets

Penambahan investasi pada Acquisition of investments in

ventura bersama (872.723) (256.806) joint ventures

Penerimaan dividen dari entitas

asosiasi 1.436.406 68.539 Dividend receipt from associates

Penambahan investasi di Additional investment in

PT Freeport Indonesia (1.930.615) (1.679.901) PT Freeport Indonesia

Pengeluaran atas aset eksplorasi Disbursements for exploration and

dan evaluasi dan lainnya (59.220) (65.386) evaluation assets and others Pembelian aset tetap (1.843.024) (2.282.881) Purchase of fixed assets

Pembelian obligasi (13.184) (126.677) Purchase of bonds

(Penempatan)/pencairan Withdrawal/(placement)

deposito berjangka (10.858.059) 9.860 time deposits

Pengeluaran untuk Disbursements for

aset tidak lancar lainnya (109.855) (156.983) other non-current assets

Arus kas bersih yang digunakan Net cash used in

untuk aktivitas investasi (14.133.524) (4.590.235) investing activities

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LAPORAN ARUS KAS KONSOLIDASIAN INTERIM UNTUK PERIODE SEMBILAN BULAN

YANG BERAKHIR 30 SEPTEMBER 2021 DAN 2020 (Dinyatakan dalam jutaan Rupiah,

kecuali dinyatakan lain)

INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2021 AND 2020 (Expressed in millions of Rupiah, unless otherwise stated)

2021 2020 *)

AKTIVITAS PENDANAAN FINANCING ACTIVITIES

Penerimaan dari pinjaman bank 19.215.343 15.402.431 Proceeds from bank borrowings

Penerimaan dari Receipts from

penerbitan obligasi - 36.599.145 issuance of bonds

Penerimaan dari liabilitas Proceeds from supplier

supplier financing 3.374.431 4.679.810 financing liabilities

Penempatan/(pembelian) saham yang Receipts from sales/

diperoleh kembali 683.485 (12.521) (purchase) of treasury share

Pembayaran liabilitas sewa (365.410) (134.070) Repayment of lease liabilities

Pembayaran dividen (428.086) (1.205.267) Payment of dividens

Pembayaran pinjaman bank (17.296.344) (8.991.162) Repayment of bank borrowings Pembayaran utang obligasi (239.727) (17.072.524) Repayment of bonds payable

Pembayaran liabilitas Repayment of supplier

supplier financing (3.262.284) (3.499.394) financing liabilities

Penerimaan/(penempatan) kas yang Proceeds/(placement)

dibatasi penggunaannya - 11.188 of restricted cash

Arus kas bersih yang diperoleh Net cash received from

dari aktivitas pendanaan 1.681.408 25.777.636 financing activities

PENURUNAN/(KENAIKAN) BERSIH NET INCREASE/(DECREASE) IN

KAS DAN SETARA KAS (1.022.191) 27.375.613 CASH AND CASH EQUIVALENTS

Direklasifikasi dari aset atas Reclassified from assets

kelompok lepasan yang of disposal group classified

dimiliki untuk dijual - 640 as held for sale

Pengaruh keuntungan perubahan Effect of foreign exchange

kurs valuta asing gain on cash and

atas kas dan setara kas 176.434 932.344 cash equivalents

CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AT THE BEGINNING

PADA AWAL PERIODE 19.941.504 14.581.691 OF THE PERIOD

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

PADA AKHIR PERIODE 19.095.747 42.890.288 AT THE END OF THE PERIOD

*) Disajikan kembali As restated *