PENGENDALI 25. PENGENDALI 25. DIFFERENCE IN VALUE FROM TRANSACTIONS WITH NON-CONTROLLING INTEREST
36. NET MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
Pada tanggal 31 Maret 2024 dan 31 Desember 2023,
Grup memiliki aset dan liabilitas moneter dengan mata uang selain Dolar AS sebagai berikut:
As at 31 March 2024 and 31 December 2023, the Group had monetary assets and liabilities denominated in currencies other than US Dollars as follows:
31 Maret/March 2024
Jumlah setara
ribuan Dolar AS/
S$ Euro A$ Yen Equivalent Dalam/in (nilai penuh/ (nilai penuh/ (nilai penuh/ (nilai penuh/ in thousands
Rp’000 full amount) full amount) full amount) full amount) of US Dollars
Aset moneter Monetary assets
Kas dan setara kas 6,053,529,557 485,598 1,593 329,852 - 382,431 Cash and cash equivalents
Piutang usaha 2,544,949,934 - - - - 160,534 Trade receivables
Pajak dibayar dimuka 1,359,607,145 - - - - 85,763 Prepaid taxes
Pajak yang bisa dipulihkan
kembali 621,378,036 - - - - 39,196 Recoverable taxes
Deposito berjangka yang Restricted cash and
dibatasi penggunaannya 120,081,237 - - - - 7,575 time deposits
Investasi lain-lain 750,164,890 - - - - 47,320 Other investments
Pinjaman untuk pihak ketiga 3,149,243,472 - - - - 198,653 Loans to third parties
Pinjaman untuk pihak berelasi 46,900,000 - - - - 2,959 Loans to related parties
Piutang jasa konsesi 445,116,363 - - - - 28,078 Service concession receivables
Aset tidak lancar lain-lain 5,369,978 - - - - 339 Other non-current assets
Total 15,096,340,612 485,598 1,593 329,852 - 952,848 Total
Liabilitas moneter Monetary liabilities
Utang usaha (5,022,053,654) - - (10,604) (12,168,000) (316,877) Trade payables
Beban yang masih harus
dibayar (1,482,749,881) - - (360,675) - (93,767) Accrued expenses
Utang pajak (155,355,644) - - - - (9,800) Taxes payable
Liabilitas imbalan kerja Short-term employee
jangka pendek (12,457,424) - - - - (786) benefits liabilities
Utang lain-lain (22,271,877) - - - - (1,405) Other liabilities
Pinjaman dari pihak ketiga (41,685,000) - - - - (2,629) Loans from third parties
Post-employment
Liabilitas imbalan pasca kerja (1,147,510,718) - - - - (72,384) benefits liabilities
Utang bank (330,278,165) (9,228,700) - - - (27,683) Bank loans
Liabilitas sewa (232,715,389) - - - - (14,679) Lease liabilities
Provisi pembongkaran, rehabilitasi, Provision for decommissioning,
reklamasi dan penutupan mine rehabilitation,
tambang (2,807,791,884) - - - - (177,114) reclamation and closure
Total (11,254,869,636) (9,228,700) - (371,279) (12,168,000) (717,124) Total
Aset neto 3,841,470,976 (8,743,102) 1,593 (41,427) (12,168,000) 235,724 Net assets
Dalam ekuivalen AS$ 242,317 (6,488) 2 (27) (80) 235,724 US$ equivalent
(continued) Pada tanggal 31 Maret 2024 dan 31 Desember 2023,
Grup memiliki aset dan liabilitas moneter dengan mata uang selain Dolar AS sebagai berikut: (lanjutan)
As at 31 March 2024 and 31 December 2023, the Group had monetary assets and liabilities denominated in currencies other than US Dollars as follows: (continued)
31 Desember/December 2023
Jumlah setara ribuan Dolar AS/
S$ Euro A$ Equivalent Dalam/in (nilai penuh/ (nilai penuh/ (nilai penuh/ in thousands
Rp’000 full amount) full amount) full amount) of US Dollars
Aset moneter Monetary assets
Kas dan setara kas 9,797,195,092 1,219,992 1,593 586,478 636,847 Cash and cash equivalents
Piutang usaha 3,131,072,820 - - - 203,105 Trade receivables
Pajak dibayar dimuka 1,559,998,778 - - - 101,193 Prepaid taxes
Pajak yang bisa dipulihkan
kembali 604,249,278 - - - 39,196 Recoverable taxes
Deposito berjangka yang Restricted time
dibatasi penggunaannya 106,675,958 - - - 6,920 deposits
Investasi lain-lain 794,139,676 - - - 51,514 Other investments
Pinjaman untuk pihak ketiga 3,008,714,617 - - - 195,168 Loans to third parties Pinjaman untuk pihak berelasi 46,900,000 - - - 3,043 Loans to related parties Service concession
Piutang jasa konsesi 399,833,513 - - - 25,936 receivables
Aset tidak lancar lain-lain 5,494,589 - - - 356 Other non-current assets
Total 19,454,274,321 1,219,992 1,593 586,478 1,263,278 Total
Liabilitas moneter Monetary liabilities Utang usaha (5,104,921,351) - (9,367) (8,033) (331,160) Trade payables Beban yang masih harus
dibayar (1,948,136,165) (138,581) (30,000) (329,648) (126,712) Accrued expenses
Utang pajak (156,315,442) - - - (10,140) Taxes payable
Liabilitas imbalan kerja Short-term employee
jangka pendek (20,263,083) - - - (1,314) benefits liabilities
Utang lain-lain (26,026,801) - - - (1,688) Other liabilities
Liabilitas imbalan Post-employment
pasca kerja (1,139,828,697) - - - (73,938) benefits liabilities
Utang bank (228,342,151) (9,497,500) - - (22,015) Bank loans
Liabilitas sewa (243,556,287) - - - (15,799) Lease liabilities
Provision for
Provisi pembongkaran, decommissioning, mine
rehabilitasi, reklamasi dan rehabilitation, reclamation
penutupan tambang (2,688,429,458) - - - (174,392) and closure
Total (11,555,819,435) (9,636,081) (39,367) (337,681) (757,158) Total
Aset neto 7,898,454,886 (8,416,089) (37,774) 248,797 506,120 Net assets Dalam ekuivalen AS$ 512,352 (6,361) (41) 170 506,120 US$ equivalent
Aset dan liabilitas moneter di atas dijabarkan menggunakan kurs penutupan Bank Indonesia tanggal 31 Maret 2024 dan 31 Desember 2023.
The monetary assets and liabilities mentioned above are translated using the Bank Indonesia closing rate as at 31 March 2024 and 31 December 2023.
Apabila aset dan liabilitas dalam mata uang selain Dolar AS pada tanggal 31 Maret 2024 dijabarkan dengan menggunakan kurs yang berlaku pada tanggal penyelesaian laporan keuangan konsolidasian interim ini, aset moneter neto akan turun sekitar AS$5.845.
If assets and liabilities in currencies other than US Dollars as at 31 March 2024 are translated using the exchange rate as at the date of completion of these interim consolidated financial statements, the total net monetary assets will decrease by approximately US$5,845.
a. Transaksi non-kas a. Non-cash transactions Tabel dibawah ini menunjukkan transaksi non-kas
Grup selama periode berjalan sebagai berikut:
The table below shows the Group’s non-cash transactions during the period as follows:
31 Maret/March
2024 2023
Aktivitas yang tidak
mempengaruhi arus kas: Non-cash activities:
Perolehan aset tetap Acquisition of fixed assets
melalui liabilitas sewa 10,494 1,328 under leases
Penambahan aset tetap
melalui beban yang masih Additions of fixed assets
harus dibayar 46,930 3,498 through accruals
Penambahan aset tetap
dan properti pertambangan Additions of fixed assets dari kapitalisasi biaya and mining properties through pinjaman 3,523 276 capitalisation of borrowing costs Pendapatan bunga yang
diakumulasikan Interest income accumulated to
ke pokok pinjaman 12 74 loan principal
Penambahan kas dan deposito berjangka yang
dibatasi penggunaannya Additions of restricted cash and time melalui bunga roll-over 236 79 deposits through roll-over of interest
Penambahan aset tetap Additions of fixed assets
dan properti pertambangan and mining properties through melalui provisi pembongkaran provision for decommissioning, rehabilitasi, reklamasi mine rehabilitation, reclamation
dan penutupan tambang 11 162 and closure
Penambahan aset tetap Addition of fixed assets
melalui kapitalisasi through capitalisation of
beban penyusutan 341 - depreciation expense
b. Rekonsiliasi liabilitas yang timbul dari aktivitas pendanaan
b. Reconciliation of liabilities arising from financing activities
Tabel dibawah ini menunjukkan rekonsiliasi liabilitas yang timbul dari aktivitas pendanaan untuk periode yang berakhir pada tanggal 31 Maret 2024 dan 2023 sebagai berikut:
The tables below set out a reconciliation of liabilities arising from financing activities for the period ended 31 March 2024 and 2023 as follows:
Perubahan non-kas/Non-cash changes
Pergerakan
kurs mata Dampak pada uang asing/ modifikasi
Akresi Foreign utang Saldo Saldo awal/ bunga/ exchange Sewa Impact on akhir/
Beginning Arus kas/ Interest rate baru/ loan Ending balance Cash flows accretion movement New leases modification balance
31 Maret 2024 31 March 2024 Liabilitas sewa 111,911 (7,831) - (427) 10,494 - 114,147 Lease liabilities
Utang bank 627,143 42,198 1,176 (619) - (1,719) 668,179 Bank loans
Senior Notes 697,189 - 843 - - 698,032 Senior Notes
Pinjaman dari pihak
ketiga 3,013 215 - (63) - - 3,165 Loans from third parties
Total 1,439,256 34,582 2,019 (1,109) 10,494 (1,719) 1,483,523 Total
b. Rekonsiliasi liabilitas yang timbul dari
aktivitas pendanaan (lanjutan) b. Reconciliation of liabilities arising from financing activities (continued)
Perubahan non-kas/Non-cash changes Pergerakan
kurs mata
uang asing/
Akresi Foreign Saldo Saldo awal/ bunga/ exchange Sewa akhir/
Beginning Arus kas/ Interest rate baru/ Ending balance Cash flows accretion movement New leases balance
31 Maret 2023 31 March 2023
Liabilitas sewa 67,650 (10,857) - 427 1,328 58,548 Lease liabilities
Utang bank 810,849 (38,501) 1,667 94 - 774,109 Bank loans
Senior Notes 700,890 (7,030) 863 - - 694,723 Senior Notes
Pinjaman dari pihak ketiga 3,256 (1,239) - - - 2,017 Loans from third parties
Total 1,582,645 (57,627) 2,530 521 1,328 1,529,397 Total
38. PENGHASILAN DAN BIAYA KEUANGAN 38. FINANCE INCOME AND COSTS a. Penghasilan keuangan a. Finance income
31 Maret/March
2024 2023
Penghasilan bunga Interest income
dari bank 31,687 26,875 from banks
Penghasilan bunga dari Interest income
pinjaman yang diberikan 7,126 6,529 from loans
Lain-lain - 60 Others
Total 38,813 33,464 Total
b. Biaya keuangan b. Finance costs
31 Maret/March
2024 2023
Bunga dari utang bank Interest on bank loans
dan Senior Notes 17,827 22,530 and Senior Notes
Bunga dari sewa 2,136 1,352 Interest on leases
Amortisasi biaya keuangan Amortisation of deferred
yang ditangguhkan 1,693 1,817 financing costs
Lain-lain 1,547 916 Others
Total 23,203 26,615 Total
39. SEGMEN OPERASI 39. OPERATING SEGMENTS