-
PT ADARO ENERGY TbkDAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
30 SEPTEMBER 2019 DAN 31 DESEMBER 2018DAN UNTUK PERIODE SEMBILAN
BULAN YANG BERAKHIRPADA TANGGAL 30 SEPTEMBER 2019 DAN 2018/30
SEPTEMBER 2019 AND 31 DECEMBER 2018AND FOR THE NINE-MONTH PERIODS
ENDED30 SEPTEMBER 2019 AND 2018
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM PADA TANGGAL30
SEPTEMBER 2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar
AS,kecuali nilai nominal dan data saham)
INTERIM CONSOLIDATED STATEMENTS OFFINANCIAL POSITION
AS AT 30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in
thousands of US Dollars,
except for par value and share data)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
Catatan/ 30 September 31 Desember/Notes 2019 December 2018
ASET ASSETS
ASET LANCAR CURRENT ASSETSKas dan setara kas 4 1,007,936 927,896
Cash and cash equivalentsDeposito berjangka yang dibatasi
Restricted time deposits -
penggunaannya - bagian lancar 5 33 32 current portionAset
keuangan tersedia Available-for-sale financial
untuk dijual - bagian lancar 6 6,284 89,147 assets - current
portionPiutang usaha 7 339,196 370,894 Trade receivablesPersediaan
9 124,920 112,005 InventoriesPajak dibayar dimuka - Prepaid taxes
-
bagian lancar 31a 35,158 72,295 current portionPajak yang bisa
dipulihkan
kembali 31b 21,143 8,804 Recoverable taxesPiutang lain-lain
1,967 6,036 Other receivablesUang muka dan biaya dibayar Advances
and prepayments -
dimuka - bagian lancar 8 12,381 12,488 current portionAset
lancar lain-lain 254 697 Other current assets
Total aset lancar 1,549,272 1,600,294 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETSDeposito berjangka yang
dibatasi
penggunaannya - Restricted time deposits -bagian tidak lancar 5
24,444 15,637 non-current portion
Aset keuangan tersedia Available-for-sale financialuntuk dijual
- bagian tidak lancar 6 40,283 14,897 assets - non-current
portion
Investasi pada ventura bersama 11 593,063 576,888 Investments in
joint venturesPinjaman untuk pihak ketiga 37y 97,000 - Loan to a
third partyUang muka dan biaya dibayar Advances and prepayments
-
dimuka - bagian tidak lancar 8 64,204 56,521 non-current
portionPajak dibayar dimuka - Prepaid taxes -
bagian tidak lancar 31a 7,430 33,515 non-current portionProperti
pertambangan 12 2,242,060 2,296,723 Mining propertiesAset tetap 10
1,759,223 1,609,701 Fixed assetsGoodwill 13 793,610 793,610
GoodwillAset pajak tangguhan 31e 36,751 27,336 Deferred tax
assetsAset tidak lancar lain-lain 33,960 35,633 Other non-current
assets
Total aset tidak lancar 5,692,028 5,460,461 Total non-current
assets
TOTAL ASET 7,241,300 7,060,755 TOTAL ASSETS
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM PADA TANGGAL30
SEPTEMBER 2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar
AS,kecuali nilai nominal dan data saham)
INTERIM CONSOLIDATED STATEMENTS OFFINANCIAL POSITION
AS AT 30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in
thousands of US Dollars,
except for par value and share data)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
Catatan/ 30 September 31 Desember/Notes 2019 December 2018
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIESUtang usaha 14
345,710 341,766 Trade payablesUtang dividen 26 - 83,773 Dividends
payableBeban yang masih harus dibayar 16 59,579 52,207 Accrued
expensesLiabilitas imbalan kerja jangka Short-term employee
benefits
pendek 3,113 3,272 liabilitiesUtang pajak 31c 216,347 82,948
Taxes payableUtang royalti 15 38,682 8,516 Royalties payableBagian
lancar atas pinjaman Current maturity of long-term
jangka panjang: borrowings:- Utang sewa pembiayaan 19 42,181
37,404 Finance lease payables -- Utang bank 20 535,045 182,671 Bank
loans -
Instrumen keuangan derivatif - Derivative financial instruments
-jangka pendek 18 7,679 17,590 current portion
Bagian lancar atas pinjaman dari Current maturity of loans
frompihak ketiga 17 1,926 - a third party
Utang lain-lain 12,369 6,296 Other liabilities
Total liabilitas jangka pendek 1,262,631 816,443 Total current
liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIESPinjaman dari
pihak ketiga setelah
dikurangi bagian yang akan Loans from a third party, net ofjatuh
tempo dalam satu tahun 17 9,046 13,432 current maturities
Pinjaman jangka panjang setelahdikurangi bagian yang akan
Long-term borrowings, net ofjatuh tempo dalam satu tahun: current
maturities:- Utang sewa pembiayaan 19 122,276 125,289 Finance lease
payables -- Utang bank 20 594,559 1,072,527 Bank loans -
Instrumen keuangan derivatif - Derivative financial instruments
-jangka panjang 18 5,739 2,522 non-current portion
Liabilitas pajak tangguhan 31e 513,925 539,503 Deferred tax
liabilitiesPost-employment benefits
Liabilitas imbalan pasca kerja 21 74,266 63,247
liabilitiesProvisi rehabilitasi, reklamasi Provision for mine
rehabilitation,
dan penutupan tambang 22 129,853 125,100 reclamation and
closure
Total liabilitas jangka panjang 1,449,664 1,941,620 Total
non-current liabilities
TOTAL LIABILITAS 2,712,295 2,758,063 TOTAL LIABILITIES
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGANKONSOLIDASIAN INTERIM PADA TANGGAL30
SEPTEMBER 2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar
AS,kecuali nilai nominal dan data saham)
INTERIM CONSOLIDATED STATEMENTS OFFINANCIAL POSITION
AS AT 30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in
thousands of US Dollars,
except for par value and share data)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
Catatan/ 30 September 31 Desember/Notes 2019 December 2018
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
EKUITAS EQUITY
Ekuitas yang diatribusikan Equity attributable tokepada pemilik
entitas induk owners of the parent entity
Modal saham - modal dasar Share capital -
authorised80.000.000.000 lembar; 80,000,000,000 shares;ditempatkan
dan disetor penuh issued and fully paid31.985.962.000 lembar dengan
31,985,962,000 shares atnilai nominal Rp100 per saham 23 342,940
342,940 par value of Rp100 per share
Tambahan modal disetor, neto 24 1,154,494 1,154,494 Additional
paid-in capital, netDifference in value from
Selisih transaksi dengan transactions withpihak non-pengendali
626 532 non-controlling interests
Saldo laba 25 2,442,243 2,161,277 Retained earningsKerugian
komprehensif lain 2h, 2i (88,805) (8,844) Other comprehensive
loss
Total ekuitas yang diatribusikan Total equity attributable
tokepada pemilik entitas induk 3,851,498 3,650,399 owners of the
parent entity
Kepentingan non-pengendali 27 677,507 652,293 Non-controlling
interests
TOTAL EKUITAS 4,529,005 4,302,692 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES ANDEKUITAS 7,241,300
7,060,755 EQUITY
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 2/1 Schedule
LAPORAN LABA RUGI DAN PENGHASILANKOMPREHENSIF LAIN KONSOLIDASIAN
INTERIMUNTUK PERIODE SEMBILAN BULAN YANG BERAKHIRPADA TANGGAL 30
SEPTEMBER 2019 DAN 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
laba bersih per saham dasar dan dilusian)
INTERIM CONSOLIDATED STATEMENTS OF PROFITOR LOSS AND OTHER
COMPREHENSIVE INCOME
FOR THE NINE-MONTH PERIODS ENDED30 SEPTEMBER 2019 AND 2018
(Expressed in thousands of US Dollars,except for basic and
diluted earnings per share)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
30 SeptemberCatatan/
Notes 2019 2018
Pendapatan usaha 28 2,654,133 2,666,901 Revenue
Beban pokok pendapatan 29 (1,855,435) (1,788,347) Cost of
revenue
Laba bruto 798,698 878,554 Gross profit
Beban usaha 30 (167,813) (138,178) Operating expensesPendapatan
lain-lain, neto 43 116 Other income, net
Laba usaha 630,928 740,492 Operating income
Biaya keuangan (52,765) (49,726) Finance costsPenghasilan
keuangan 18,515 17,620 Finance incomeBagian atas keuntungan/ Share
in net profit/(loss) of
(kerugian) neto ventura bersama 11 66,860 (65,775) joint
ventures
32,610 (97,881)
Laba sebelum pajak penghasilan 663,538 642,611 Profit before
income tax
Beban pajak penghasilan 31d (225,982) (290,835) Income tax
expense
Laba periode berjalan 437,556 351,776 Profit for the period
(Kerugian)/penghasilan komprehensif Other comprehensivelain
periode berjalan: (loss)/income for the period:
Pos-pos yang akan direklasifikasi Items that will be
reclassifiedke laba rugi: to profit or loss:
Changes in fair valuePerubahan nilai wajar aset of
available-for-sale
keuangan tersedia untuk dijual 6 11,711 (8,768) financial
assetsExchange difference due to
Selisih kurs karena penjabaran financial statementslaporan
keuangan (453) (6,179) translation
Bagian atas (kerugian)/penghasilan Share of other
comprehensivekomprehensif lain dari entitas (loss)/income ofventura
bersama 11 (94,529) 46,260 joint ventures
Perubahan atas nilai wajar Changes in value of cash flowlindung
nilai arus kas 18 6,986 3,642 hedges
Pajak penghasilan terkait pos-pos ini 31d (3,144) (1,639) Income
tax relating to these items
(79,429) 33,316
Pos-pos yang tidak akan Items that will not be
reclassifieddireklasifikasi ke laba rugi: to profit or loss:
Remeasurement ofPengukuran kembali liabilitas post-employment
benefits
imbalan pasca kerja 48 833 liabilitiesPajak penghasilan terkait
pos ini 31d (12) (208) Income tax relating to this item
36 625
(79,393) 33,941
Total penghasilan komprehensif Total comprehensive incomeperiode
berjalan, setelah pajak 358,163 385,717 for the period, net of
tax
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 2/2 Schedule
LAPORAN LABA RUGI DAN PENGHASILANKOMPREHENSIF LAIN KONSOLIDASIAN
INTERIMUNTUK PERIODE SEMBILAN BULAN YANG BERAKHIRPADA TANGGAL 30
SEPTEMBER 2019 DAN 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
laba bersih per saham dasar dan dilusian)
INTERIM CONSOLIDATED STATEMENTS OF PROFITOR LOSS AND OTHER
COMPREHENSIVE INCOME
FOR THE NINE-MONTH PERIODS ENDED30 SEPTEMBER 2019 AND 2018
(Expressed in thousands of US Dollars,except for basic and
diluted earnings per share)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
30 SeptemberCatatan/
Notes 2019 2018
Laba periode berjalan yang dapat Profit for the
perioddiatribusikan kepada: attributable to:
Pemilik entitas induk 405,995 312,708 Owners of the parent
entityKepentingan non-pengendali 27 31,561 39,068 Non-controlling
interests
Laba periode berjalan 437,556 351,776 Profit for the period
Total penghasilan komprehensif Total comprehensiveperiode
berjalan yang dapat income for the perioddiatribusikan kepada:
attributable to:
Pemilik entitas induk 326,070 348,132 Owners of the parent
entityKepentingan non-pengendali 27 32,093 37,585 Non-controlling
interests
Total penghasilan komprehensif Total comprehensive incomeperiode
berjalan, setelah pajak 358,163 385,717 for the period, net of
tax
Laba bersih per saham Earnings per sharediatribusikan kepada
attributable to ownerspemilik entitas induk 33 of the parent
entity- Dasar (nilai penuh) 0.01269 0.00978 Basic (full amount) --
Dilusian (nilai penuh) 0.01181 0.00910 Diluted (full amount) -
`
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 3/1 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIMUNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL30 SEPTEMBER 2019 DAN
2018(Dinyatakan dalam ribuan Dolar AS)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITYFOR THE
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2019 AND 2018(Expressed in thousands of US
Dollars)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yangtidak terpisahkan dari laporan keuangan
konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form anintegral part of these interim consolidated
financial statements.
Diatribusikan kepada pemilikentitasinduk/Attributable to
ownersof the parent entityPenghasilan komprehensif lain/Other
comprehensive income
Cadanganperubahan nilai
Cadangan Bagian wajar asetSelisih transaksi atasperubahan
penghasilan keuangan
dengan pihak nilai wajar komprehensif tersedia untukTambahan
non-pengendali/ lindung lain dari entitas dijual/
modal Difference nilai arus kas/ ventura bersama/ Reserve
forModal disetor, neto/ in value from Saldo laba/Retained earnings
Translasi mata Reserve for Share ofother changes in fair
Kepentingansaham/ Additional transactionswith Belum uang asing/
changes in fair comprehensive value of non-pengendali/ TotalShare
paid-in non-controlling Dicadangkan/ dicadangkan/ Foreign currency
value of cash income available-for-sale Non-controlling
ekuitas/capital capital, net interests Appropriated Unappropriated
translation flow hedges of joint ventures financial assets Total
interests Total equity
Saldo pada Balance as at1 Januari 2018 342,940 1,154,494 4,072
56,053 1,910,668 (19,162) 645 17,703 857 3,468,270 623,357
4,091,627 1 January 2018
Total penghasilan Total comprehensivekomprehensif income for
theperiode berjalan - - - - 313,333 (5,053) 1,772 46,240 (8,160)
348,132 37,585 385,717 period
Penerbitan saham Issuanceofentitas anak subsidiaries’kepada
shares tokepentingan non-controllingnon-pengendali - - - - - - - -
- - 20,151 20,151 interests
Transaksi dengan Transactions withpihak
non-controllingnon-pengendali - - (3,540) - - - - - - (3,540) -
(3,540) interest
Pencadangan Appropriation ofsaldo laba retainedearnings(Catatan
25) - - - 4,833 (4,833) - - - - - - - (Note 25)
Dividen Dividends(Catatan 26) - - - - (150,014) - - - -
(150,014) (38,949) (188,963) (Note 26)
Saldo pada Balance as at30September 30September2018 342,940
1,154,494 532 60,886 2,069,154 (24,215) 2,417 63,943 (7,303)
3,662,848 642,144 4,304,992 2018
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 3/2 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIMUNTUK PERIODE
SEMBILAN BULAN YANG BERAKHIR PADA TANGGAL30 SEPTEMBER 2019 DAN
2018(Dinyatakan dalam ribuan Dolar AS)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITYFOR THE
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2019 AND 2018(Expressed in thousands of US
Dollars)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakan bagian yangtidak terpisahkan dari laporan keuangan
konsolidasian interim secara keseluruhan.
The accompanying notes to the interim consolidated financial
statements form anintegral part of these interim consolidated
financial statements.
Diatribusikan kepada pemilikentitasinduk/Attributable to
ownersof the parent entityKerugian komprehensif lain/Other
comprehensive loss
CadanganBagian perubahan nilai
Cadangan (kerugian)/ wajar asetSelisih transaksi atasperubahan
penghasilan keuangan
dengan pihak nilai wajar komprehensif tersedia untukTambahan
non-pengendali/ lindung lain dari entitas dijual/
modal Difference nilai arus kas/ ventura bersama/ Reserve
forModal disetor, neto/ in value from Saldo laba/Retained earnings
Translasi mata Reserve for Share ofother changes in fair
Kepentingansaham/ Additional transactionswith Belum uang asing/
changes in fair comprehensive value of non-pengendali/ TotalShare
paid-in non-controlling Dicadangkan/ dicadangkan/ Foreign currency
value of cash (loss)/income available-for-sale Non-controlling
ekuitas/capital capital, net interests Appropriated Unappropriated
translation flow hedges of joint ventures financial assets Total
interests Total equity
Saldo pada Balance as at1 Januari 2019 342,940 1,154,494 532
60,886 2,100,391 (21,470) (9,627) 31,585 (9,332) 3,650,399 652,293
4,302,692 1 January 2019
Total penghasilan Total comprehensivekomprehensif income for
theperiode berjalan - - - - 406,031 (100) 3,400 (94,198) 10,937
326,070 32,093 358,163 period
Akuisisi Acquisition ofkepentingan non-controllingnon-pengendali
interest(Catatan 27) - - - - - - - - - - (1,267) (1,267) (Note
27)
Perubahan Changes inkepentingan non-controllingnon-pengendali
interest due toatas pendirian establishmententitas anak of
asubsidiary(Catatan 27) - - - - - - - - - - 424 424 (Note 27)
Transaksi dengan Transactions withpihak
non-controllingnon-pengendali - - 94 - - - - - - 94 - 94
interest
Pencadangan Appropriation ofsaldo laba retainedearnings(Catatan
25) - - - 4,177 (4,177) - - - - - - - (Note 25)
Dividen Dividends(Catatan 26 (Notes 26dan 27) - - - - (125,065)
- - - - (125,065) (6,036) (131,101) and 27)
Saldo pada Balance as at30September 30September2019 342,940
1,154,494 626 65,063 2,377,180 (21,570) (6,227) (62,613) 1,605
3,851,498 677,507 4,529,005 2019
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIMUNTUK PERIODE SEMBILAN
BULAN YANG BERAKHIRPADA TANGGAL 30 SEPTEMBER 2019 DAN
2018(Dinyatakan dalam ribuan Dolar AS)
INTERIM CONSOLIDATED STATEMENTS OFCASH FLOWS FOR THE NINE-MONTH
PERIODS ENDED
30 SEPTEMBER 2019 AND 2018(Expressed in thousands of US
Dollars)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
30 September
2019 2018
Arus kas dari aktivitas operasi Cash flows from operating
activitiesPenerimaan dari pelanggan 2,689,473 2,563,949 Receipts
from customersPembayaran kepada pemasok (1,242,748) (1,148,509)
Payments to suppliersPembayaran kepada karyawan (162,506) (150,934)
Payments to employeesPenerimaan penghasilan bunga 20,620 16,335
Receipts of finance incomePembayaran royalti (245,919) (276,978)
Payments of royaltiesPembayaran pajak penghasilan badan Payments of
corporate income tax
dan pajak penghasilan final (139,400) (124,301) and final income
taxPenerimaan restitusi pajak penghasilan 7,082 14,460 Receipts of
income tax refundsPembayaran biaya keuangan (56,501) (43,770)
Payments of finance costsPembayaran pajak penjualan (6,765) (5,476)
Payments of sales taxPenerimaan lain-lain, neto 1,897 7,196 Other
receipts, net
Arus kas bersih yang diperoleh dari Net cash flows
providedaktivitas operasi 865,233 851,972 from operating
activities
Arus kas dari aktivitas investasi Cash flows from investing
activitiesPembelian aset keuangan tersedia Purchase of
available-for-sale
untuk dijual (26,103) (12,598) financial assetsPenerimaan aset
keuangan tersedia Proceeds from sales of available-for-sale
untuk dijual 97,819 151,672 financial assetsPemberian pinjaman
ke pihak ketiga (100,000) - Loan given to a third partyPenerimaan
biaya di muka yang
berhubungan dengan pinjaman ke Receipt of upfront fees related
topihak ketiga 3,000 - loan to a third party
Pembelian aset tetap (281,198) (275,877) Purchase of fixed
assetsPenerimaan hasil penjualan aset tetap 1,672 32,364 Proceeds
from disposal of fixed assetsPembayaran atas penambahan properti
Payment for addition of mining
pertambangan (50,952) (37,023) propertiesPembayaran atas
penambahan Payments for additional investment
investasi pada ventura bersama (43,844) (547,425) in joint
ventures
Arus kas bersih yang digunakan Net cash flows used inuntuk
aktivitas investasi (399,606) (688,887) investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing
activitiesPenerimaan utang bank 63,000 155,929 Proceeds from bank
loansPembayaran utang bank (195,081) (217,091) Repayments of bank
loansPembayaran pinjaman dari pihak ketiga (2,460) - Repayments of
loans from a third partyPembayaran dividen kepada Payments of
dividends to
pemegang saham Perusahaan (200,232) (250,130) the Company’s
shareholdersPembayaran dividen kepada Payments of dividends to
kepentingan non-pengendali (14,642) (50,665) non-controlling
interestsPembayaran utang sewa pembiayaan (31,405) (30,641)
Payments of finance lease payablesTransfer ke deposito berjangka
yang
dibatasi penggunaannya (8,808) (7,808) Transfer to restricted
time depositsAkuisisi kepentingan non-pengendali (1,173) -
Acquisition of non-controlling interestPenerimaan setoran modal
dari Receipt of capital injection from
kepentingan non-pengendali 424 16,611 non-controlling
interestsPembayaran beban yang berhubungan
dengan pinjaman - (3,076) Payments of loan-related costs
Arus kas bersih yang digunakan Net cash flows used inuntuk
aktivitas pendanaan (390,377) (386,871) financing activities
Kenaikan/(penurunan) bersih Net increase/(decrease) in cashkas
dan setara kas 75,250 (223,786) and cash equivalents
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 4/2 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN INTERIMUNTUK PERIODE SEMBILAN
BULAN YANG BERAKHIRPADA TANGGAL 30 SEPTEMBER 2019 DAN
2018(Dinyatakan dalam ribuan Dolar AS)
INTERIM CONSOLIDATED STATEMENTS OFCASH FLOWS FOR THE NINE-MONTH
PERIODS ENDED
30 SEPTEMBER 2019 AND 2018(Expressed in thousands of US
Dollars)
Catatan atas laporan keuangan konsolidasian interim terlampir
merupakanbagian yang tidak terpisahkan dari laporan keuangan
konsolidasian interim
secara keseluruhan.
The accompanying notes to the interim consolidated financial
statementsform an integral part of these interim consolidated
financial statements.
30 September
2019 2018
Kas dan setara kas Cash and cash equivalents atpada awal periode
927,896 1,206,848 the beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
onkas dan setara kas 4,790 (18,286) cash and cash equivalents
Kas dan setara kas pada akhir Cash and cash equivalents at the
endperiode (Catatan 4) 1,007,936 964,776 of the period (Note 4)
Lihat Catatan 35 untuk penyajian informasi arus kas Grup. Refer
to Note 35 for presentation of the Group’scash flow
information.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan informasilainnya
a. Establishment of the Company and otherinformation
PT Adaro Energy Tbk (“Perusahaan”) didirikanberdasarkan Akta
Notaris Sukawaty Sumadi,S.H., Notaris di Jakarta, No. 25,
tertanggal28 Juli 2004. Akta pendirian Perusahaandiumumkan dalam
Berita Negara RepublikIndonesia No. 59, tertanggal 25 Juli
2006,Tambahan Berita Negara No. 8036 dandisetujui oleh Menteri
Kehakiman RepublikIndonesia dengan Surat KeputusanNo. C-21493
HT.01.01.TH.2004, tertanggal26 Agustus 2004. Anggaran
DasarPerusahaan telah diubah beberapa kalidengan perubahan terakhir
berdasarkan AktaNotaris Humberg Lie, S.H., S.E., M.Kn.,No. 36
tertanggal 6 Juli 2015 untukmenyesuaikan Anggaran Dasar
Perusahaandengan Peraturan Otoritas Jasa KeuanganNo.
32/POJK.04/2014 tertanggal 8 Desember2014, tentang Rencana dan
PelaksanaanRapat Umum Pemegang Saham PerusahaanTerbuka dan
Peraturan Otoritas JasaKeuangan No. 33/POJK.04/2014, tertanggal8
Desember 2014, tentang Dewan Direksi danKomisaris Perusahaan
Publik. PerubahanAnggaran Dasar ini diterima oleh MenteriHukum dan
Hak Asasi Manusia RepublikIndonesia dengan Surat
PenerimaanPemberitahuan Perubahan Anggaran DasarNo.
AHU-AH.01.03-0953799, tertanggal3 Agustus 2015.
PT Adaro Energy Tbk (the “Company”) wasestablished by Notarial
Deed No. 25 dated28 July 2004 of Sukawaty Sumadi, S.H.,Notary in
Jakarta. The Deed was publishedin the State Gazette of the Republic
ofIndonesia No. 59, dated 25 July 2006, StateGazette Supplement No.
8036 and wasapproved by the Minister of Justice ofthe Republic of
Indonesia in DecreeNo. C-21493 HT.01.01.TH.2004, dated26 August
2004. The Articles of Association ofthe Company have been amended
severaltimes with the most recent change by NotarialDeed No. 36
dated 6 July 2015 of HumbergLie, S.H., S.E., M.Kn., to conform with
therequirements of the Financial ServicesAuthority (Otoritas Jasa
Keuangan)Regulation No. 32/POJK.04/2014, dated8 December 2014,
regarding Planning andExecution of the General Meeting
ofShareholders of a Public Company and theFinancial Services
Authority RegulationNo. 33/POJK.04/2014, dated 8 December2014,
regarding the Boards of Directors andCommissioners of a Public
Company. Theseamendments to the Articles of Associationwere
accepted by the Minister ofLaw and Human Rights of theRepublic of
Indonesia in NotificationReceipt No. AHU-AH.01.03-0953799, dated3
August 2015.
Pada bulan Juli 2008, Perusahaan melakukanPenawaran Umum Saham
Perdana sebanyak11.139.331.000 lembar saham (34,8%
dari31.985.962.000 modal saham yangditempatkan dan disetor penuh).
Penawarankepada masyarakat tersebut dicatat di BursaEfek Indonesia
pada tanggal 16 Juli 2008.
In July 2008, the Company conducted anInitial Public Offering
(“IPO”) of11,139,331,000 shares (34.8% of31,985,962,000 shares
issued and fully paid-up). The shares offered to the public in
theIPO were listed on the Indonesia StockExchange on 16 July
2008.
Sesuai dengan Pasal 3 Anggaran Dasar,Perusahaan bergerak dalam
bidang usahaperdagangan, jasa, industri, pengangkutanbatubara,
perbengkelan, pertambangan dankonstruksi. Entitas anak bergerak
dalambidang usaha pertambangan batubara,perdagangan batubara, jasa
kontraktorpenambangan, infrastruktur, logistik
batubara,pembangkitan listrik, dan pengolahan air.
In accordance with Article 3 of the Articles ofAssociation, the
Company is engaged intrading, services, industry, coal
hauling,workshop activities, mining and construction.The Company’s
subsidiaries are engaged incoal mining, coal trading, mining
contractorservices, infrastructure, coal logistics, powergeneration
activities and water treatment.
Perusahaan mulai beroperasi secarakomersial pada bulan Juli
2005. Perusahaanberdomisili di Jakarta dan berlokasi di
GedungMenara Karya, lantai 23, Jl. H.R. Rasuna SaidBlok X-5, Kav.
1-2, Jakarta Selatan.
The Company commenced its commercialoperations in July 2005. The
Company’s headoffice is in Jakarta and is located at theMenara
Karya Building, 23rd floor, Jl. H.R.Rasuna Said Block X-5, Kav.
1-2, SouthJakarta.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan informasilainnya (lanjutan)
a. Establishment of the Company and otherinformation
(continued)
Berdasarkan Akta Notaris Humberg Lie, S.H.,S.E., M.Kn., No. 9
tertanggal 11 Juni 2019,susunan Dewan Komisaris dan
DireksiPerusahaan pada tanggal 30 September 2019adalah sebagai
berikut:
Based on Notarial Deed No. 9 dated 11 June2019 of Humberg Lie,
S.H., S.E., M.Kn., theCompany’s Boards of Commissioners
andDirectors as at 30 September 2019 were asfollows:
Presiden Komisaris : Edwin Soeryadjaya : President
CommissionerWakil Presiden Komisaris : Theodore Permadi Rachmat :
Vice President CommissionerKomisaris : Arini Saraswaty Subianto :
CommissionerKomisaris Independen : Dr. Ir. Raden Pardede :
Independent Commissioners
Mohammad Effendi
Presiden Direktur : Garibaldi Thohir : President DirectorWakil
Presiden Direktur : Christian Ariano Rachmat : Vice President
DirectorDirektur : Julius Aslan : Directors
Chia Ah HooM. Syah Indra Aman
Susunan Dewan Komisaris dan DireksiPerusahaan pada tanggal 31
Desember 2018adalah sebagai berikut:
The Company’s Boards of Commissioners andDirectors as at 31
December 2018 were asfollows:
Presiden Komisaris : Edwin Soeryadjaya : President
CommissionerWakil Presiden Komisaris : Theodore Permadi Rachmat :
Vice President CommissionerKomisaris : Arini Saraswaty Subianto :
CommissionerKomisaris Independen : Dr. Ir. Raden Pardede :
Independent Commissioner
Presiden Direktur : Garibaldi Thohir : President DirectorWakil
Presiden Direktur : Christian Ariano Rachmat : Vice President
DirectorDirektur : Julius Aslan : Directors
Chia Ah HooM. Syah Indra Aman
Susunan Komite Audit Perusahaan padatanggal 30 September 2019
adalah sebagaiberikut:
The composition of the Company’s AuditCommittee as at 30
September 2019 was asfollows:
Ketua : Mohammad Effendi : ChairmanAnggota : Ignatius Robby Sani
: Members
Lindawati Gani
Susunan Komite Audit Perusahaan padatanggal 31 Desember 2018
adalah sebagaiberikut:
The composition of the Company’s AuditCommittee as at 31
December 2018 was asfollows:
Ketua : Dr. Ir. Raden Pardede : ChairmanAnggota : Ignatius Robby
Sani : Members
Lindawati Gani
Pada tanggal 30 September 2019,Perusahaan dan entitas anaknya
memiliki10.881 karyawan tetap (31 Desember 2018:10.259 karyawan
tetap) (tidak direviu).
As at 30 September 2019, the Company andits subsidiaries had
10,881 permanentemployees (31 December 2018: 10,259permanent
employees) (unreviewed).
b. Struktur grup b. Group structure
Pada laporan keuangan konsolidasian interimini, Perusahaan dan
entitas anaknya secarakeseluruhan dirujuk sebagai “Grup”.
In these interim consolidated financialstatements, the Company
and its subsidiariesare collectively referred to as the
“Group”.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur grup (lanjutan) b. Group structure (continued)
Pada tanggal 30 September 2019 dan31 Desember 2018, struktur
Grup adalahsebagai berikut:
As at 30 September 2019 and 31 December2018, the structure of
the Group was asfollows:
Mulai beroperasiKegiatan komersial/ Persentase Total asetusaha/
Commencement kepemilikan efektif/ (sebelum eliminasi)/
Business Kedudukan/ of commercial Effective percentage of Total
assetsactivity Domicile operations ownership (before
elimination)
30September 31Desember/ 30September 31Desember/2019 December
2018 2019 December 2018
Entitas anak melalui kepemilikan langsung/Directly owned
subsidiaries
PT Alam Tri Abadi Perdagangan Indonesia 2007 100% 100% 6,916,385
6,839,938(“ATA”) a) dan jasa/
Trading andservices
PT Saptaindra Jasa Indonesia 2002 100% 100% 775,843
758,211Sejati (“SIS”) pertambangan/
Mining services
Entitas anak melalui kepemilikan tidak langsung/Indirectly owned
subsidiaries
PT Adaro Indonesia Pertambangan/ Indonesia 1992 88% 88%
2,403,706 2,252,033(“AI”) Mining
PT Dianlia Investasi/ Indonesia - 100% 100% 45,203
38,372Setyamukti Investment(“Dianlia”)
PT Jasapower Jasa Indonesia 2016 100% 100% 215,872
142,604Indonesia pertambangan/(“JPI”) Mining services
PT Biscayne Investasi/ Indonesia - 100% 100% 114 115Investments
Investment(“Biscayne”)
PT IndonesiaBulk Jasa pengelolaan Indonesia 1997 100% 100%
89,329 89,998Terminal (“IBT”) terminal/
Terminalhandlingservices
PT Adaro Persada Jasa/Services Indonesia 2006 100% 100% 79,592
65,466Mandiri (“APM”) a)
Arindo Holdings Investasi/ Mauritius - 90% 90% 1,255,895
1,090,050(Mauritius) Ltd Investment(“ArindoHoldings”) a)
Vindoor Investasi/ Mauritius - 90% 90% 1,023,528
888,125Investments Investment(Mauritius) Ltd(“Vindoor”) a)
Coaltrade Services Perdagangan Singapura/ 2001 90% 90% 727,109
701,138International batubara/ SingaporePte Ltd Coal
trading(“Coaltrade”)
PT Viscaya Investasi/ Indonesia - 100% 100% 276,951
247,304Investments Investment(“Viscaya”)
PT Sarana Daya Jasa/Services Indonesia 2009 51% 51% 40,947
40,109Mandiri (“SDM”)
Orchard Maritime Pengelolaan dan Singapura/ 2006 100% 100% 5,552
5,723Logistics Pte pengangkutan SingaporeLtd (“OML”)
batubara/Coal
handling andbarging
PT Adaro Logistics Investasi/ Indonesia - 100% 100% 554,562
537,328(“AL”) a) Investment
PT Maritim Barito Pengelolaan dan Indonesia 2004 100% 100%
396,992 384,476Perkasa pengangkutan(“MBP”) batubara/Coal
handling andbarging
PT Harapan Pengangkutan Indonesia 2004 100% 100% 26,712
23,328Bahtera laut domestik/Internusa Domestic sea(“HBI”)
transportation
PT Adaro Power Investasi/ Indonesia - 100% 100% 219,762
250,151(“AP”) a) Investment
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur grup (lanjutan) b. Group structure (continued)
Mulai beroperasiKegiatan komersial/ Persentase Total asetusaha/
Commencement kepemilikan efektif/ (sebelum eliminasi)/
Business Kedudukan/ of commercial Effective percentage of Total
assetsactivity Domicile operations ownership (before
elimination)
30September 31Desember/ 30September 31Desember/2019 December
2018 2019 December 2018
Entitas anak melalui kepemilikan tidak langsung/Indirectly owned
subsidiaries (lanjutan/continued)
PT Makmur Perdagangan dan Indonesia 2013 100% 100% 136,226
147,866Sejahtera pembangkitanWisesa listrik/Trading(“MSW”) and
power
plant services
PT Puradika Bongkar Jasa/Services Indonesia 2013 100% 100%
12,785 13,784Muat Makmur(“PBMM”)
PT Rehabilitasi Jasa/Services Indonesia 2016 100% 100% 5,030
6,487LingkunganIndonesia (“RLI”) a)
PT Indonesia Multi Jasa pengelolaan Indonesia 2013 85% 85% 2,281
1,040Purpose terminal/Terminal (“IMPT”) Terminal
handlingservices
PT Mustika Indah Pertambangan/ Indonesia 2019 75% 75% 68,483
68,754Permai (“MIP”) Mining
PT Bukit Enim Pertambangan/ Indonesia - 61% 61% 993 957Energi
(“BEE”) Mining
PT Adaro Mining Jasa/Services Indonesia - 100% 100% 45,604
36,879Technologies(“AMT”) a)
PT Adaro Jasabara Jasa/Services Indonesia 2007 100% 100% 4,441
3,301Indonesia(“AJI”)
PT Bhakti Energi Investasi/ Indonesia - 10% 10% 77,616
76,618Persada (“BEP”) a) Investment
PT Persada Multi Pertambangan/ Indonesia - 10% 10% 17,344
16,244Bara (“PMB”) Mining
PT Khazana Bumi Pertambangan/ Indonesia - 9% 9% 8,274
7,655Kaliman (“KBK”) Mining
PT Bumi Kaliman Pertambangan/ Indonesia - 9% 9% 11,371
10,542Sejahtera (“BKS”) Mining
PT Telen Eco Pertambangan/ Indonesia - 10% 10% 14,021 13,281Coal
(“TEC”) Mining
PT Bumi Murau Pertambangan/ Indonesia - 10% 10% 5,710 5,237Coal
(“BMC”) Mining
PT BirawaPandu Pertambangan/ Indonesia - 9% 9% 777 684Selaras
(“BPS”) Mining
PT Tri Panuntun Pertambangan/ Indonesia - 9% 9% 632 556Persada
(“TPP”) Mining
PT Wahau Tutung Perdagangan dan Indonesia - 10% 10% 9,747
9,521Investindo jasa konstruksi/(“WTI”) Trading and
constructionservices
PT Bhakti Kutai Transportasi/ Indonesia - 6% 6% 138
138Transportindo Transportation(“BKT”)
PT Bukit Bara Investasi/ Indonesia - 10% 10% 7,796
7,635Alampersada Investment(“BBA”) a)
PT Bhakti Kumala Jasa/Services Indonesia - 10% 10% 2 2Sakti
(“BKI”)
PT Wahau Sumber Jasa/Services Indonesia - 10% 10% 71 67Alam
(“WSA”)
PT Etam Sukses Jasa/Services Indonesia - 10% 10% 268
278Sejahtera (“ESS”)
PT Murau Selo Jasa/Services Indonesia - 10% 10% 1 1Sejahtera
(“MSS”)
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Struktur grup (lanjutan) b. Group structure (continued)
Mulai beroperasiKegiatan komersial/ Persentase Total asetusaha/
Commencement kepemilikan efektif/ (sebelum eliminasi)/
Business Kedudukan/ of commercial Effective percentage of Total
assetsactivity Domicile operations ownership (before
elimination)
30September 31Desember/ 30September 31Desember/2019 December
2018 2019 December 2018
Entitas anak melalui kepemilikan tidak langsung/Indirectly owned
subsidiaries (lanjutan/continued)
PT Sumber Guna Jasa/Services Indonesia - 10% 10% 1 1Alam
Lestari(“SGAL”)
PT Adaro Tirta Perdagangan/ Indonesia - 100% 100% 22,537
17,038Mandiri (“ATM”) a) Trading
PT Agri Multi Lestari Peternakan/ Indonesia 2016 100% 100% 2,339
2,167(“AML”) Farming
PT Paramitha Cipta Pertambangan/ Indonesia - 75% 75% 44,821
41,365Sarana (“PCS”) Mining
PT Semesta Pertambangan/ Indonesia 2014 75% 75% 73,338
70,975Centramas (“SCM”) Mining
PT Laskar Semesta Pertambangan/ Indonesia 2016 75% 75% 89,455
76,664Alam (“LSA”) Mining
PT Trimitra Tirta Investasi/ Indonesia - 100% 80% 14,512
13,614Sarana (“TTS”) a) Investment
PT Drupadi Tirta Pengolahan air/ Indonesia 2016 100% 80% 5,978
5,671Intan (“DTI”) Water treatment
PT Drupadi Tirta Pengolahan air/ Indonesia 2016 100% 80% 7,678
6,933Gresik (“DTG”) Water treatment
PT Lahai Coal (“LC”) Pertambangan/ Indonesia 2016 100% 100%
154,475 195,325Mining
PT Pari Coal (“PC”) Pertambangan/ Indonesia - 100% 100% 2,882
3,003Mining
PT Juloi Coal (“JC”) Pertambangan/ Indonesia - 100% 100% 16,234
8,831Mining
PT Sumber Barito Pertambangan/ Indonesia - 100% 100% 1,820
1,292Coal (“SBC”) Mining
PT Kalteng Coal (“KC”) Pertambangan/ Indonesia - 100% 100% 4,994
5,891Mining
PT Maruwai Coal (“MC”) Pertambangan/ Indonesia - 100% 100%
517,730 404,033Mining
PT Ratah Coal (“RC”) Pertambangan/ Indonesia - 100% 100% 156
193Mining
PT Balangan Anugerah Pertambangan/ Indonesia - 75% 75% 16
21Semesta (“BAS”) Mining
Adaro Capital Investasi/ Malaysia 2017 90% 90% 674,973
526,907Limited (“ACL”) Investment
PT Alam Sukses Lestari Jasa/Services Indonesia 2018 100% 100%
762 470(“ASL”) b)
PT Barito Galangan Pembuatan, Indonesia 2018 100% 100% 8,606
6,921Nusantara (“BGN”) c) perbaikan dan
perawatanangkutan laut/Manufacture,repair andmaintenance ofsea
transportation
PT Hutan Amanah Jasa/Services Indonesia 2018 85% 85% 258
100Lestari (“HAL”) b)
PT Adaro Tirta Pengolahan air/ Indonesia - 90% 90% 3,800
1,594Mentaya (“ATME”) b) Water treatment
PT AdaroWamco Pengolahan air Indonesia - 60% - 2,425 -Prima
(“AWP”) d) dan lumpur/
Water and mudtreatment
Adaro Australia Pty Ltd d) Investasi/ Australia - 100% - -
-Investment
a) dan entitas anaknya/and its subsidiariesb) diakuisisi pada
tahun 2018/acquired in 2018c) didirikan pada tahun 2018/established
in 2018d) didirikan pada tahun 2019/established in 2019
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Perjanjian Kerjasama PengusahaanPertambangan Batubara AI
c. AI Coal Cooperation Agreement
AI melakukan kegiatan usahanya berdasarkanPerjanjian Kerjasama
PengusahaanPertambangan Batubara (“PKP2B”) antara AIdan PT Tambang
Batubara Bukit Asam(Persero) Tbk (“PTBA”), dahulu PerusahaanNegara
Tambang Batubara, tertanggal16 November 1982. Berdasarkan
KeputusanPresiden No. 75/1996, tertanggal25 September 1996 dan
perubahan PKP2BNo. J2/Ji.DU/52/82 antara PTBA dan AItertanggal 27
Juni 1997, semua hak dankewajiban PTBA dalam PKP2B dialihkankepada
Pemerintah Republik Indonesia(“Pemerintah”) yang diwakili oleh
MenteriPertambangan dan Energi, efektif sejak1 Juli 1997.
AI’s activities are governed by the provisionsof a Coal
Cooperation Agreement (the “CCA”)which was entered into by AI andPT
Tambang Batubara Bukit Asam (Persero)Tbk (“PTBA”), formerly
Perusahaan NegaraTambang Batubara, on 16 November 1982.Based on
Presidential DecreeNo. 75/1996 dated 25 September 1996 andthe
amendment to CCA No. J2/Ji.DU/52/82between PTBA and AI on 27 June
1997, all ofthe rights and obligations of PTBA under theCCA were
transferred to the Government ofthe Republic of Indonesia (the
“Government”)represented by the Minister of Mines andEnergy,
effective from 1 July 1997.
Berdasarkan ketentuan PKP2B, AI merupakankontraktor Pemerintah
yang bertanggungjawab atas operasi penambangan batubara diarea yang
berlokasi di Kalimantan Selatan. AImemulai periode operasi 30
tahunnya padatanggal 1 Oktober 1992 dengan memproduksibatubara di
area of interest Paringin. AIberhak atas 86,5% batubara yang
diproduksidan 13,5% sisanya merupakan bagianPemerintah. Namun
demikian, dalampraktiknya, bagian produksi Pemerintah,dibayarkan
dengan kas pada saat penjualanbatubara telah selesai. Dengan
demikian,jumlah royalti terutang yang dibayar dengankas kepada
Pemerintah bergantung padajumlah penjualan aktual pada periode
terkait.
Under the terms of the CCA, AI acts as acontractor to the
Government, and isresponsible for coal mining operations in anarea
located in South Kalimantan. AIcommenced its 30-year operating
period on1 October 1992 with coal produced from theParingin area of
interest. AI is entitled to86.5% of the coal produced, with
theremaining 13.5% representing theGovernment’s share of
production. However,the Government’s share of production is,
inpractice, settled in cash when the sales ofcoal are actually
completed. Therefore, theamount of royalty payable that is settled
incash to the Government depends on theactual volume of sales in
that particularperiod.
Pada tanggal 18 September 2014, AI telahmenandatangani Nota
Kesepahaman (“MoU”)dengan Pemerintah untuk memperbaruiPKP2B AI. MoU
ini ditandatangani dalamrangka proses renegosiasi penyesuaianPKP2B,
yang hanya berkaitan dengan enamisu strategis yaitu: (i) Wilayah
PKP2B,(ii) Kelanjutan Operasi Pertambangan,(iii) Penerimaan Negara,
(iv) KewajibanPengolahan Dalam Negeri, (v) KewajibanDivestasi, dan
(vi) Penggunaan Tenaga KerjaLokal, Barang-Barang, dan Jasa
DalamNegeri.
Pada tanggal 17 Januari 2018, AI telahmenandatangani amandemen
PKP2B denganPemerintah (“Amandemen PKP2B”).Amandemen ini
ditandatangan dengan tujuanuntuk menyesuaikan ketentuan PKP2B
untukmemenuhi Undang-undang No. 4 Tahun 2009tentang Pertambangan
Mineral dan Batubarasesuai dengan persyaratan sebagaimanadimaksud
dalam Pasal 169. AI yakin bahwatidak ada dampak material yang
merugikanpada kegiatan operasional, status hukum,kondisi keuangan
atau kelangsungan usahaAI.
On 18 September 2014, AI signed aMemorandum of Understanding
(“MoU”) withthe Government to amend its CCA. This MoUwas signed
within the framework of therenegotiation process for adjustment of
theCCA, which only related to six strategicissues: (i) the CCA
area, (ii) the continuationof Mining Operations, (iii) State
Revenue,(iv) Obligations of Domestic Processing,(v) Obligations to
Divest, and (vi) Use of LocalLabour, Goods and Domestic
Services.
On 17 January 2018, AI signed anamendment to the CCA (“Amendment
to theCCA”) with the Government. This amendmentwas signed for the
purpose of adjusting theprovisions of the CCA to comply with
theprovisions of Law No. 4 of 2009 on Mineraland Coal Mining
pursuant to the requirementas set forth in Article 169 of the said
law. AIbelieves that there is no adverse materialimpact on AI’s
operational activities, legalstatus, financial condition or
businesscontinuity.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Perjanjian Kerjasama PengusahaanPertambangan Batubara AI
(lanjutan)
c. AI Coal Cooperation Agreement (continued)
Pendapatan AI mencerminkan 100%penjualan batubara. Beban royalti
kepadaPemerintah disajikan dalam laba rugi sebagaibagian dari beban
pokok pendapatan(Catatan 29).
AI’s sales reflect 100% of the revenuegenerated from coal sales.
The Governmentroyalty expense is presented in profit or lossas part
of cost of revenue(Note 29).
d. Perjanjian Kerjasama IBT d. IBT Cooperation Agreement
Pada tanggal 25 Agustus 1990, IBTmengadakan Perjanjian Dasar
denganPT Pelabuhan Indonesia III (Persero) (dahuluPerum Pelabuhan
III) (“Pelindo III”) untukpembangunan, pengembangan, danpengelolaan
Pelabuhan Umum Batubara diPulau Laut, Kalimantan Selatan. Pada
tanggal10 November 1994, IBT dan Pelindo IIImengubah Perjanjian
Dasar menjadiPerjanjian Kerjasama (“Perjanjian”).Berdasarkan
Perjanjian, IBT memulai periodeoperasi 30 tahunnya pada tanggal21
Agustus 1997 dan mempunyai kewajibanuntuk membayar royalti kepada
Pelindo IIIsebesar persentase tertentu dari nilaipendapatan jasa
pengelolaan terminal curahbatubara.
On 25 August 1990, IBT entered into a BasicAgreement with PT
Pelabuhan Indonesia III(Persero) (formerly Perum Pelabuhan
III)(“Pelindo III”) for the construction,development and operation
of a Public CoalPort in Pulau Laut, South Kalimantan.On 10 November
1994, IBT and Pelindo IIIamended the Basic Agreement to
aCooperation Agreement (“Agreement”). Underthe terms of the
Agreement, IBT commencedits 30-year operating period on21 August
1997 and has an obligation to payroyalties to Pelindo III based on
a certainpercentage of the revenue from managementservices for the
coal bulk terminal.
Pada tanggal 18 Agustus 2009, IBT danPelindo III melakukan
perubahan padaPerjanjian sehubungan dengan perluasanusaha IBT yang
sekarang termasukpengelolaan terminal curah cair.
Berdasarkanperubahan tersebut, IBT mempunyaikewajiban untuk
membayar kepada Pelindo IIIsebagian dari imbalan penanganan atas
jasapengelolaan terminal curah cair sebesarjumlah tertentu per ton
untuk kegiatanbongkar dan muat.
On 18 August 2009, IBT and Pelindo IIIamended the Agreement in
relation to theexpansion of IBT’s business to include themanagement
of the liquid bulk terminal. Underthe amendment, IBT has an
obligation to payPelindo III a share of the handling fee at
acertain amount per tonne for unloading andloading liquid bulk
terminal activities.
Pada tanggal 9 Februari 2011, IBT danPelindo III menyetujui
untuk mengganti royaltiatas jasa pengelolaan terminal curah
batubaradari persentase tertentu dari nilai pendapatanmenjadi tarif
tetap per ton.
On 9 February 2011, IBT and Pelindo IIIfurther agreed to amend
the royalty fee forthe management of the coal bulk terminalservices
from a certain percentage of therevenue to a fixed rate per
tonne.
Pada tanggal 1 Oktober 2014, IBT danPelindo III menyetujui untuk
mengubah jumlahsebagian dari imbalan penanganan atas
jasapengelolaan terminal curah cair per kiloliteruntuk kegiatan
bongkar dan muat.
On 1 October 2014, IBT and Pelindo IIIagreed to amend the shared
amount ofhandling fees per kilolitre for unloading andloading
liquid bulk terminal activities.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Perjanjian Kerjasama Alur Barito e. Barito Channel
Cooperation Agreement
Pada tanggal 28 Agustus 2007, PT AmbangBarito Nusapersada
(“Ambapers”)menetapkan SDM sebagai pemenang mitrakerja sama untuk
melaksanakan pengerukanAlur Barito, termasuk pengerukan
mulutsungai, perawatan, dan pembiayaan proyekpengerukan alur
tersebut. Pada tanggal25 Maret 2008, SDM mengadakan
PerjanjianKerjasama dengan Ambapers untukmelaksanakan penunjukan
tersebut. Jangkawaktu perjanjian ini adalah 15 tahun sejaktanggal
pengenaan imbalan jasa penggunaanalur oleh Ambapers pada tanggal 1
Januari2009. Selanjutnya, SDM diberi hak pertamauntuk
mempertimbangkan perpanjangan ataumenolak perpanjangan kerjasama
untuk limatahun berikutnya, dengan jaminan dariAmbapers bahwa
syarat dan ketentuan yangditawarkan kepada pihak ketiga tidak
akanlebih ringan atau lebih menguntungkandaripada syarat yang
ditawarkan kepadaSDM.
On 28 August 2007, PT Ambang BaritoNusapersada (“Ambapers”)
appointed SDMas a partnership winner to execute thedredging of the
Barito Channel, whichincludes river-mouth dredging,
maintenancedredging and financing the channel dredgingproject. On
25 March 2008, SDM entered intoa Cooperation Agreement with
Ambapers toexecute this appointment. The term of theagreement is 15
years commencing on thedate on which the channel utilisation
servicefee is charged by Ambapers on 1 January2009. Afterwards, SDM
will be given the firstright to consider extension or refusal
toextend for the next five years, with aguarantee from Ambapers
that the terms andconditions offered to third parties will not
beeasier to satisfy or more beneficial than thoseoffered to
SDM.
Ambapers mengenakan pungutan jasa aluruntuk setiap kapal yang
melalui Alur Baritoberdasarkan peraturan yang ditetapkan
olehpemerintah daerah. Pendapatan daripengelolaan alur ini akan
dibagi antarapemerintah daerah, Ambapers, dan SDMberdasarkan
proporsi yang telah ditetapkan,setiap tanggal lima bulan
berikutnya.
Ambapers charges a channel fee for everyship that passes through
the Barito Channelin accordance with the regulations set by
thelocal government. Revenue from themanagement of channel fees is
distributed tothe local government, Ambapers and SDM inthe
determined proportions on the fifth day ofthe following month.
f. Perjanjian Kerjasama PengusahaanPertambangan Batubara Adaro
MetCoal(“AMC”)
f. Adaro MetCoal (“AMC”) Coal CooperationAgreements
Beberapa entitas anak Grup di dalampengembangan AMC telah
menandatanganiPKP2B dengan Pemerintah untuk kegiatanpengusahaan
pertambangan batubara denganrincian sebagai berikut:
Several subsidiaries of the Group within theAMC development have
entered into CCAswith the Government for the enterprise of
coalmining with details as follows:
No.Perusahaan/
CompanyTanggal perjanjian/
Agreement dateTanggal amandemen/
Amendment dateLokasi/
Location
1 PT Pari Coal 19 April 1999 14 November 2017Kalimantan Timur
dan Kalimantan Tengah/East Kalimantan
and Central Kalimantan
2 PT Ratah Coal 6 September 2000 14 November 2017Kalimantan
Timur dan Kalimantan Tengah/East Kalimantan
and Central Kalimantan
3 PT Lahai Coal 6 September 2000 14 November 2017Kalimantan
Timur dan Kalimantan Tengah/East Kalimantan
and Central Kalimantan4 PT Juloi Coal 6 September 2000 14
November 2017 Kalimantan Tengah/Central Kalimantan5 PT Kalteng Coal
19 Februari/February 1998 14 November 2017 Kalimantan
Tengah/Central Kalimantan
6 PT Maruwai Coal 19 Februari/February 1998 14 November
2017Kalimantan Timur dan Kalimantan Tengah/East Kalimantan
and Central Kalimantan
7PT Sumber Barito
Coal19 April 1999 14 November 2017
Kalimantan Timur dan Kalimantan Tengah/East Kalimantanand
Central Kalimantan
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Perjanjian Kerjasama PengusahaanPertambangan Batubara Adaro
MetCoal(“AMC”) (lanjutan)
f. Adaro MetCoal (“AMC”) Coal CooperationAgreements
(continued)
Berdasarkan PKP2B tersebut, periode operasiwilayah pertambangan
akan berlangsungselama 30 tahun dari permulaan operasipenambangan
yang pertama, atau periodeyang lebih lama yang dapat disetujui
olehPemerintah berdasarkan permohonan tertulisdari entitas-entitas
AMC.
Based on the CCAs, the operating period ofthe relevant areas of
interest is for a 30-yearperiod from the first coal mining
operation, ora longer period agreed by the Governmentbased on the
AMC entities’ written request.
g. Izin Usaha Pertambangan g. Mining Business Permits
Pada tanggal 30 September 2019 dan31 Desember 2018, selain PKP2B
yangdimiliki oleh AI dan setiap entitas AMC, Grupmemiliki izin
usaha pertambangan sebagaiberikut:
As at 30 September 2019 and 31 December2018, other than the CCAs
entered into by AIand the AMC entities, the Group had thefollowing
mining business permits:
Surat Keputusan/Decree Izin/Permit Periode/Period
(Tahun/Years)No Nomor/Number Tanggal/Date Oleh/By
Jenis/Type
Pemegang/Holder Lokasi/Location
1 No. 503/188/KEP/PERTAMBEN/2010
29 April 2010 Bupati Lahat/ Regent ofLahat
IUPOP MIP 20 Kabupaten Lahat, ProvinsiSumatera Selatan/Lahat
Regency,SouthSumatera Province
2 No. 256/KPTS/TAMBEN/2011
9 Maret/March 2011
Bupati Muara Enim/Regentof Muara Enim
IUPOP BEE 20 Kabupaten Muara Enim, ProvinsiSumatera
Selatan/Muara EnimRegency, South SumateraProvince
3 No. 540.1/K.288/HK/V/2011
10 Mei/May2011
Bupati Kutai Timur/Regentof East Kutai
IUPOP BMC 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
4 No. 540.1/K.289/HK/V/2011
10 Mei/May2011
Bupati Kutai Timur/Regentof East Kutai
IUPOP PMB 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
5 No. 540.1/K.490/HK/V/2010
21 Mei/May2010
Bupati Kutai Timur/Regentof East Kutai
IUPOP TEC 28 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
6 No. 540.1/K.665/HK/VIII/2012
6 Agustus/August 2012
Bupati Kutai Timur/Regentof East Kutai
IUPOP KBK 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
7 No. 540.1/K.666/HK/VIII/2012
6 Agustus/August 2012
Bupati Kutai Timur/Regentof East Kutai
IUPOP BKS 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
8 No. 540.1/K.545/HK/VI/2013
11 Juni/June2013
Bupati Kutai Timur/Regentof East Kutai
IUPOP TPP 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
9 No. 540.1/K.546/HK/VI/2013
11 Juni/June2013
Bupati Kutai Timur/Regentof East Kutai
IUPOP BPS 20 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Izin Usaha Pertambangan (lanjutan) g. Mining Business Permits
(continued)
Pada tanggal 30 September 2019 dan31 Desember 2018, selain PKP2B
yangdimiliki oleh AI dan setiap entitas AMC, Grupmemiliki izin
usaha pertambangan sebagaiberikut: (lanjutan)
As at 30 September 2019 and 31 December2018, other than the CCAs
entered into by AIand the AMC entities, the Group had thefollowing
mining business permits:(continued)
Surat Keputusan/Decree Izin/Permit Periode/Period
(Tahun/Years)No Nomor/Number Tanggal/Date Oleh/By
Jenis/Type
Pemegang/Holder
Lokasi/Location
10 No. 541.23/K.133/HK/I/2014*
21 Januari/January2014
Bupati Kutai Timur/Regentof East Kutai
IUPOPK BEP 5 Kabupaten Kutai Timur, ProvinsiKalimantan
Timur/East KutaiRegency, East KalimantanProvince
11 No. 0466 K/30/MEM/2015**
12 Februari/February2015
KementerianEnergi dan SumberDaya Mineral(“KESDM”)/Ministry of
Energyand MineralResources(“MoEMR”)
IUPOP PCS 20sampaidengan/
until2029
Kabupaten Balangan, ProvinsiKalimantanSelatan/BalanganRegency,
South KalimantanProvince
12 No. 0427 K/30/MEM/2015**
10 Februari/February2015
KESDM/MoEMR IUPOP SCM 20sampaidengan/
until2029
Kabupaten Balangan, ProvinsiKalimantanSelatan/BalanganRegency,
South KalimantanProvince
13 No. 0636 K/30/MEM/2015***
24 Februari/February2015
KESDM/MoEMR IUPOP LSA 20sampaidengan/
until2034
Kabupaten Balangan, ProvinsiKalimantanSelatan/BalanganRegency,
South KalimantanProvince
IUPOP: Izin Usaha Pertambangan Operasi dan Produksi/Operation
and Production Mining Business LicenceIUPE: Izin Usaha Pertambangan
Eksplorasi/Exploration Mining Business Licence*IUPOPK yang berakhir
di tahun 2019sedang dalam proses perpanjangan/IUPOPK which expired
in 2019 is on the extension process**IUPOP yang diterbitkan
berdasarkan Keputusan Bupati Balangan No. 188.45/83/Kum Tahun 2009
tanggal 8 April 2009 (PCS) dan Keputusan Bupati BalanganNo.
188.45/131/Kum Tahun 2009 tanggal 21 Juli 2009 (SCM), keduanya
disesuaikan dengan keputusan Menteri Energi dan Sumber Daya Mineral
(“Menteri ESDM”)dalam rangka perubahan status keduanya menjadi
Perusahaan Penanaman Modal Asing/IUPOP issued based on Decree of
Regent of BalanganNo. 188.45/83/Kum Year 2009 dated 8 April 2009
(PCS) and Decree of Regent of Balangan No. 188.45/131/Kum Year 2009
dated 21 July 2009 (SCM), bothadjusted in accordance with the
decree of the Minister of Energy and Mineral Resources (“Minister
of EMR”) due to their change in status to Foreign CapitalInvestment
Companies***IUPE yang berakhir di tahun 2014 ditingkatkan menjadi
IUPOP di Menteri ESDM karena adanya perubahan status menjadi
Perusahaan Penanaman ModalAsing/IUPE which ended in 2014 has been
upgraded to IUPOP issued by Minister of EMR due tochange in status
to a Foreign Capital Investment Company
2. KEBIJAKAN AKUNTANSI PENTING 2. SIGNIFICANT ACCOUNTING
POLICIES
Berikut ini adalah kebijakan akuntansi penting yangditerapkan
dalam penyusunan laporan keuangankonsolidasian interim Grup.
Kebijakan ini telahdiaplikasikan secara konsisten terhadap
semuaperiode yang disajikan, kecuali dinyatakan lain.
Presented below are the significant accountingpolicies adopted
in preparing the interim consolidatedfinancial statements of the
Group. These policieshave been consistently applied to all of the
periodspresented, unless otherwise stated.
a. Dasar penyusunan laporan keuangankonsolidasian interim
a. Basis of preparation of the interimconsolidated financial
statements
Laporan keuangan konsolidasian interim Gruptelah disusun
berdasarkan Standar AkuntansiKeuangan di Indonesia dan
Peraturan-peraturan serta Pedoman Penyajian danPengungkapan Laporan
Keuangan yangditerbitkan oleh Otoritas Jasa Keuangan(“OJK”).
The Group’s interim consolidated financialstatements have been
prepared in conformitywith Indonesian Financial AccountingStandards
and the Regulations and theGuidelines on Financial
StatementPresentation and Disclosures issued by theIndonesian
Financial Services Authority.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/11 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
a. Dasar penyusunan laporan keuangankonsolidasian interim
(lanjutan)
a. Basis of preparation of the interimconsolidated financial
statements(continued)
Laporan keuangan konsolidasian interim telahdisusun berdasarkan
konsep harga perolehan,kecuali untuk aset keuangan tersedia
untukdijual dan instrumen derivatif tertentu yangdiakui berdasarkan
nilai wajar, sertamenggunakan dasar akrual kecuali untuklaporan
arus kas konsolidasian interim.
The interim consolidated financial statementshave been prepared
under the historical costconvention, except for
available-for-salefinancial assets and derivative instrumentswhich
are recognised at fair value, and usingthe accrual basis except for
the interimconsolidated statements of cash flows.
Penyusunan laporan keuangan konsolidasianinterim berdasarkan
Standar AkuntansiKeuangan di Indonesia memerlukanpenggunaan
estimasi dan asumsi akuntansipenting tertentu. Penyusunan
laporankeuangan juga mengharuskan manajemenuntuk membuat
pertimbangan dalam prosespenerapan kebijakan akuntansi Grup.
Area-area yang memerlukan tingkat pertimbanganyang lebih tinggi
atau kompleks, atau areadimana asumsi dan estimasi yang
berdampaksignifikan terhadap laporan keuangankonsolidasian interim
diungkapkan dalamCatatan 3.
The preparation of interim consolidatedfinancial statements in
conformity withIndonesian Financial Accounting Standardsrequires
the use of certain critical accountingestimates and assumptions. It
also requiresmanagement to exercise its judgement in theprocess of
applying the Group’s accountingpolicies. The areas involving a
higher degreeof judgement or complexity, or areas whereassumptions
and estimates are significant tothe interim consolidated financial
statementsare disclosed in Note 3.
b. Perubahan pada Pernyataan StandarAkuntansi Keuangan (“PSAK”)
danInterpretasi Standar Akuntansi Keuangan(“ISAK”)
b. Changes to Statements of FinancialAccounting Standards
(“SFAS”) andInterpretations of Financial AccountingStandards
(“IFAS”)
Penerapan dari interpretasi baru, amandemendan penyesuaian
tahunan terhadap standarakuntansi, yang berlaku efektif sejak
tanggal1 Januari 2019 tidak menyebabkan perubahansignifikan atas
kebijakan akuntansi Grup dantidak memberikan dampak yang
materialterhadap jumlah yang dilaporkan di laporankeuangan
konsolidasian interim pada periodeberjalan:
The adoption of the following newinterpretations, amendment and
annualimprovements to accounting standards whichare effective from
1 January 2019 did notresult in substantial changes to the
Group’saccounting policies and had no material effecton the amounts
reported in the interimconsolidated financial statements for
thecurrent period:
ISAK No. 33, “Transaksi Valuta Asing danImbalan di Muka”
ISAK No. 34, “Ketidakpastian dalamPerlakuan Pajak
Penghasilan”
IFAS No. 33, “Foreign CurrencyTransactions and Advance
Consideration”
IFAS No. 34, “Uncertainty over IncomeTax Treatments”
Amandemen PSAK No. 24, “ImbalanKerja - Amandemen, Kurtailmen
atauPenyelesaian Program”
Penyesuaian tahunan PSAK No. 22,“Kombinasi Bisnis”
Penyesuaian tahunan PSAK No. 26,“Biaya Pinjaman”
Penyesuaian tahunan PSAK No. 46,“Pajak Penghasilan”
Penyesuaian tahunan PSAK No. 66,“Pengendalian Bersama”
Amendment to SFAS No. 24, “EmployeeBenefits - Plan Amendment,
Curtailment orSettlement”
Annual improvement to SFAS No. 22,“Business Combinations”
Annual improvement to SFAS No. 26,“Borrowing Costs”
Annual improvement to SFAS No. 46,“Income Taxes”
Annual improvement to SFAS No. 66,“Joint Arrangements”
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/12 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
b. Perubahan pada Pernyataan StandarAkuntansi Keuangan (“PSAK”)
danInterpretasi Standar Akuntansi Keuangan(“ISAK”) (lanjutan)
b. Changes to Statements of FinancialAccounting Standards
(“SFAS”) andInterpretations of Financial AccountingStandards
(“IFAS”) (continued)
Standar baru, amandemen, penyesuaiantahunan dan interpretasi
yang telahditerbitkan, namun belum berlaku efektif untuktahun buku
yang dimulai pada 1 Januari 2019adalah sebagai berikut:
New standards, amendments, annualimprovements and
interpretations issued butnot yet effective for the financial
yearbeginning 1 January 2019 are as follows:
PSAK No. 71, “Instrumen Keuangan” SFAS No. 71, “Financial
Instruments” PSAK No. 72, “Pendapatan dari Kontrak
dengan Pelanggan” SFAS No. 72, “Revenue from Contracts
with Customers” PSAK No. 73, “Sewa” SFAS No. 73, “Leases” PSAK
No. 112, “Akuntansi Wakaf” SFAS No. 112, “Accounting for
Endowments” Amandemen PSAK No. 1, “Penyajian
Laporan Keuangan tentang Judul LaporanKeuangan”
Amandemen PSAK No. 15, “Investasipada Entitas Asosiasi dan
VenturaBersama”
Amandemen PSAK No. 22, “KombinasiBisnis”
Amandemen PSAK No. 25, “KebijakanAkuntansi, Perubahan Estimasi
Akuntansidan Kesalahan”
Amandemen PSAK No. 62, “KontrakAsuransi”
Amandemen PSAK No. 71, “InstrumenKeuangan - Fitur Percepatan
Pelunasandengan Kompensasi Negatif”
Penyesuaian tahunan PSAK No. 1,“Penyajian Laporan Keuangan”
ISAK No. 35, “Penyajian LaporanKeuangan Entitas Berorientasi
Nonlaba”
Standar baru, amandemen, penyesuaiantahunan dan interpretasi di
atas berlaku efektifmulai 1 Januari 2020, kecuali PSAK No. 112dan
Amandemen PSAK No. 22 yang berlakuefektif mulai 1 Januari 2021.
Amendment to SFAS No. 1, “Presentationof Financial Statements
concerning theTitle of Financial Statements”
Amendment to SFAS No. 15, “Investmentsin Associates and Joint
Ventures”
Amendment to SFAS No. 22, “BusinessCombinations”
Amendment to SFAS No. 25, “AccountingPolicies, Changes in
Accounting Estimatesand Errors”
Amendment to SFAS No. 62, “InsuranceContracts”
Amendment to SFAS No. 71, “FinancialInstruments - Prepayment
Features withNegative Compensation”
Annual improvement to SFAS No. 1,“Presentation of Financial
Statements”
IFAS No. 35, “Presentation of Non-profitOriented Entity
Financial Statements”
The above new standards, amendments,annual improvements and
interpretations areeffective beginning 1 January 2020, except
forSFAS No. 112 and Amendment to SFASNo. 22 which are effective
from 1 January2021.
Penerapan dini atas standar-standar tersebutdiperkenankan
kecuali untuk ISAK No. 35,Amandemen PSAK No. 1 dan
Penyesuaiantahunan PSAK No. 1, sementara penerapandini atas PSAK
No. 73 diperkenankan jikatelah menerapkan dini PSAK No. 72.
Early adoption of the above standards ispermitted except for
IFAS No. 35,Amendment to SFAS No. 1 and Annualimprovement to SFAS
No. 1, while earlyadoption of SFAS No. 73 is permitted onlyupon the
early adoption of SFAS No. 72.
Pada saat penerbitan laporan keuangankonsolidasian interim ini,
Grup sedangmempelajari dampak yang mungkin timbuldari penerapan
standar baru danamandemen, penyesuaian tahunan daninterpretasi pada
laporan keuangankonsolidasian interim Grup.
As at the issuance date of these interimconsolidated financial
statements, the Groupis evaluating the potential impact of these
newstandards and amendments, annualimprovements and interpretations
on theGroup’s interim consolidated financialstatements.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/13 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi c. Principles of
consolidation
i. Entitas anak i. Subsidiaries
i.1. Konsolidasi i.1. Consolidation
Entitas anak merupakan semuaentitas (termasuk entitas
bertujuankhusus), dimana Grup memilikipengendalian. Grup
mengendalikansuatu entitas ketika Grup memilikihak atas imbal hasil
variabel dariketerlibatannya dengan suatu entitasdan memiliki
kemampuan untukmempengaruhi imbal hasil tersebutmelalui
kekuasaannya atas entitastersebut.
Subsidiaries are all entities (includingstructured entities),
over which theGroup has control. The Groupcontrols an entity when
the Group isexposed to, or has rights to, variablereturns from its
involvement with theentity and has the ability to affectthose
returns through its power overthe entity.
Entitas anak dikonsolidasi sejaktanggal pengendalian beralih
kepadaGrup dan tidak lagi dikonsolidasisejak tanggal
hilangnyapengendalian.
Subsidiaries are consolidated fromthe date on which control
istransferred to the Group and are de-consolidated from the date on
whichthat control ceases.
Saldo, transaksi, penghasilan, danbeban intra kelompok
usahadieliminasi. Keuntungan dankerugian hasil dari transaksi
intrakelompok usaha yang diakui dalamaset juga dieliminasi.
Kebijakanakuntansi entitas anak telah diubahseperlunya untuk
memastikankonsistensi penerapan kebijakanoleh Grup.
Intragroup balances, transactions,income and expenses
areeliminated. Profits and lossesresulting from
intragrouptransactions that are recognised inassets are also
eliminated. Theaccounting policies of subsidiarieshave been amended
wherenecessary to ensure consistencywith the policies adopted by
theGroup.
i.2. Akuisisi i.2. Acquisition
Grup menerapkan metode akuisisiuntuk mencatat setiap
kombinasibisnis. Imbalan yang dialihkan untukmengakuisisi entitas
anak adalahnilai wajar seluruh aset yangdialihkan, liabilitas yang
diakui olehpihak pengakuisisi kepada pemiliksebelumnya dari entitas
yangdiakuisisi dan kepentingan ekuitasyang diterbitkan oleh
Grup.
The Group applies the acquisitionmethod to account for
businesscombinations. The considerationtransferred for the
acquisition of asubsidiary is the fair value of theassets
transferred, the liabilitiesincurred to the former owners of
theacquiree and the equity interestsissued by the Group.
Imbalan yang dialihkan termasuknilai wajar setiap aset dan
liabilitasyang dihasilkan dari suatukesepakatan imbalan
kontinjensi.Aset teridentifikasi, liabilitas danliabilitas
kontinjensi yang diambil alih,yang diperoleh dalam kombinasibisnis
diukur pada awalnya sebesarnilai wajar pada tanggal akuisisi.
The consideration transferredincludes the fair value of any
assetor liability resulting from a contingentconsideration
arrangement. Identifiableassets acquired, liabilities andcontingent
liabilities assumed in abusiness combination are measuredinitially
at their fair values as at theacquisition date.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/14 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of
consolidation (continued)
i. Entitas anak (lanjutan) i. Subsidiaries (continued)
i.2. Akuisisi (lanjutan) i.2. Acquisition (continued)
Grup mengakui kepentingannon-pengendali pada pihak
yangdiakuisisi baik sebesar nilai wajaratau sebesar bagian
proporsionalkepentingan non-pengendali atasaset neto
teridentifikasi pihakyang diakuisisi. Kepentingannon-pengendali
disajikan di ekuitasdalam laporan posisi keuangankonsolidasian
interim, terpisah dariekuitas pemilik entitas induk.
The Group recognises anynon-controlling interest in theacquiree
on an acquisition-by-acquisition basis, either at fair valueor at
the non-controlling interest’sproportionate share of theacquiree’s
identifiable net assets.Non-controlling interests arereported as
equity in the interimconsolidated statements of financialposition,
separate from the owner ofthe parent entity.
Biaya terkait akuisisi dibebankanpada saat terjadinya.
Acquisition-related costs areexpensed as incurred.
Jika kombinasi bisnis diperolehsecara bertahap, Grup
akanmengukur kepentingan ekuitas yangsebelumnya dimiliki pada pihak
yangdiakuisisi sebesar nilai wajar padatanggal akuisisi dan
mengakuikeuntungan atau kerugian yangdihasilkan, jika ada, dalam
laba rugi.Imbalan kontinjensi yang masihharus dialihkan oleh Grup
diakuisebesar nilai wajar pada tanggalakuisisi. Perubahan
selanjutnya atasnilai wajar imbalan kontinjensi yangdiakui sebagai
aset atau liabilitas dandicatat dalam laba rugi. Imbalankontinjensi
yang diklasifikasikansebagai ekuitas tidak diukur kembalidan
penyelesaian selanjutnyadiperhitungkan dalam ekuitas.
If the business combination isachieved in stages, the Group
willremeasure its previously held equityinterest in the acquiree at
its fairvalue at its acquisition date andrecognise the resulting
gain or loss,if any, in profit or loss. Anycontingent consideration
to betransferred by the Group isrecognised at its fair value as at
theacquisition date. Subsequentchanges to the fair value of
thecontingent consideration that isdeemed to be an asset or a
liabilityare recognised in profit or loss.Contingent consideration
that isclassified as equity is notremeasured, and its
subsequentsettlement is accounted for withinequity.
Selisih lebih antara imbalan yangdialihkan, jumlah setiap
kepentingannon-pengendali dalam pihak yangdiakuisisi, dan nilai
wajar padatanggal akuisisi dari kepemilikanekuitas yang sebelumnya
dimilikioleh pihak pengakuisisi pada pihakyang diakuisisi,
dibandingkandengan nilai wajar bagian Grup atasaset bersih
teridentifikasi yangdiakuisisi, dicatat sebagai goodwill.Jika
jumlah tersebut lebih kecil darinilai wajar atas aset
bersihteridentifikasi entitas anak yangdiakuisisi dan pengukuran
atasseluruh jumlah tersebut telahditelaah, dalam hal
pembeliandengan diskon, selisih tersebutdiakui secara langsung
dalam labarugi.
The excess of the considerationtransferred, the amount of
anynon-controlling interests in theacquiree and the
acquisition-date fairvalue of any previous equity interestin the
acquiree over the fair value ofthe Group’s share of the
identifiablenet assets acquired is recorded asgoodwill. If those
amounts are lessthan the fair value of the netidentifiable assets
of the subsidiaryacquired and the measurement of allamounts has
been reviewed, in thecase of a bargain purchase, thedifference is
recognised directly inprofit or loss.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/15 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of
consolidation (continued)
ii. Perubahan kepemilikan atas entitasanak tanpa kehilangan
pengendalian
ii. Changes in ownership interest insubsidiaries without loss of
control
Transaksi dengan kepentingannon-pengendali yang
tidakmengakibatkan hilangnya pengendaliandicatat sebagai transaksi
ekuitas. Selisihantara nilai wajar imbalan yangdibayarkan dan
bagiannya atas jumlahtercatat aset neto yang diperoleh dicatatdalam
ekuitas. Keuntungan atau kerugianatas pelepasan kepada kepentingan
non-pengendali juga dicatat pada ekuitas.
Transactions with non-controllinginterests that do not result in
a loss ofcontrol are accounted for as equitytransactions. The
difference between thefair value of any consideration paid andthe
relevant share acquired of thecarrying value of net assets of
thesubsidiary is recorded in equity. Gains orlosses on disposals to
non-controllinginterests are also recorded in equity.
iii. Pelepasan entitas anak iii. Disposal of subsidiaries
Ketika Grup kehilangan pengendalianatas entitas anak, Grup
menghentikanpengakuan aset (termasuk setiapgoodwill) dan liabilitas
entitas anak padanilai tercatatnya ketika pengendalianhilang.
Jumlah yang sebelumnya diakuidalam penghasilan komprehensif
lainjuga direklasifikasi ke laba rugi ataudialihkan secara langsung
ke saldo labajika disyaratkan oleh PSAK lain.
When the Group loses control of asubsidiary, the Group
derecognises theassets (including any goodwill) andliabilities of
the subsidiary at theircarrying amounts as at the date on
whichcontrol is lost. Amounts previouslyrecognised in other
comprehensiveincome are also reclassified to profit orloss, or
transferred directly to retainedearnings if required under other
SFAS.
Sisa investasi pada entitas anakterdahulu diakui sebesar nilai
wajarnya.Setiap perbedaan antara nilai tercatatsisa investasi pada
tanggal hilangnyapengendalian dan nilai wajarnya diakuidalam laba
rugi.
Any investment retained in the formersubsidiary is recognised at
its fair value.The difference between the carryingamount of the
investment retained at thedate when the control is lost and its
fairvalue is recognised in profit or loss.
iv. Entitas asosiasi dan ventura bersama iv. Associates and
joint ventures
Entitas asosiasi adalah suatu entitasdimana Grup mempunyai
pengaruhsignifikan, tetapi tidak mengendalikan,dan biasanya Grup
memiliki 20% ataulebih hak suara, tetapi tidak melebihi 50%hak
suara. Investasi pada entitas asosiasidicatat pada laporan
keuangankonsolidasian interim menggunakanmetode ekuitas dikurangi
kerugianpenurunan nilai, jika ada.
Associates are entities over which theGroup has significant
influence, but notcontrol, generally accompanied by ashareholding
giving rise to voting rights of20% or greater but not exceeding
50%.Investment in associates are accountedfor in the interim
consolidated financialstatements using the equity method
lessimpairment losses, if any.
Ventura bersama merupakan pengaturanbersama antara beberapa
pihak yangmelakukan kesepakatan pengendalianbersama yang memiliki
hak atas asetneto pengaturan tersebut. Venturabersama ini
menggunakan metodeekuitas dikurangi kerugian penurunannilai, jika
ada.
A joint venture is a joint arrangement inwhich the parties that
share joint controlhave rights to the net assets of thearrangement.
Joint ventures areaccounted for using the equity methodless
impairment losses, if any.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/16 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of
consolidation (continued)
iv. Entitas asosiasi dan ventura bersama(lanjutan)
iv. Associates and joint ventures(continued)
- Akuisisi - Acquisitions
Investasi pada entitas asosiasi atauventura bersama pada
awalnyadiakui sebesar biaya perolehan.Biaya perolehan diukur
berdasarkannilai wajar aset yang diserahkan,instrumen ekuitas yang
diterbitkanatau liabilitas yang timbul ataudiambil alih pada
tanggal akuisisi,ditambah biaya yang berhubunganlangsung dengan
akuisisi.
Investment in an associate or a jointventure is initially
recognised at cost.The cost of an acquisition ismeasured at the
fair value of theassets transferred, equityinstruments issued or
liabilitiesincurred or assumed as at the dateof exchange, plus
costs directlyattributable to the acquisition.
Goodwill pada akuisisi entitasasosiasi atau ventura
bersamamerupakan selisih lebih yang terkaitdengan biaya perolehan
investasipada entitas asosiasi atau venturabersama dengan bagian
Grup atasnilai wajar neto aset teridentifikasidari entitas asosiasi
atau venturabersama dan dimasukkan dalamjumlah tercatat
investasi.
Goodwill on acquisition of anassociate or a joint
venturerepresents the excess of the cost ofacquisition of the
associate or jointventure over the Group’s share ofthe fair value
of the identifiable netassets of the associate or jointventure and
is included in thecarrying amount of the investment.
- Metode ekuitas - Equity method of accounting
Dalam menerapkan metode ekuitas,bagian Grup atas laba rugi
entitasasosiasi atau ventura bersamasetelah perolehan diakui dalam
labarugi, dan bagian Grup ataspenghasilan komprehensif lainsetelah
tanggal perolehan diakuidalam penghasilan komprehensiflain.
In applying the equity method ofaccounting, the Group’s share of
itsassociate’s or joint venture’s post-acquisition profit or loss
isrecognised in profit or loss and itsshare of post-acquisition
othercomprehensive income is recognisedin other comprehensive
income.
Perubahan dan penerimaandistribusi dari entitas asosiasi
atauventura bersama setelah tanggalperolehan disesuaikan terhadap
nilaitercatat investasi.
These post-acquisition movementsand distributions received from
anassociate or a joint venture areadjusted against the
carryingamounts of the investment.
Jika bagian Grup atas rugi entitasasosiasi atau ventura
bersamasama dengan atau melebihikepentingannya pada entitasasosiasi
atau ventura bersama,termasuk piutang tidak lancar tanpajaminan,
maka Grup menghentikanpengakuan bagiannya atas rugi lebihlanjut,
kecuali Grup memilikikewajiban untuk melakukanpembayaran atau telah
melakukanpembayaran atas nama entitasasosiasi atau ventura
bersama.
When the Group’s share of thelosses of an associate or a
jointventure equals or exceeds itsinterest in the associate or
jointventure, including any otherunsecured non-current
receivables,the Group does not recognise furtherlosses, unless it
has obligations tomake or has made payments onbehalf of the
associate or jointventure.
-
PT ADARO ENERGY Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/17 Schedule
CATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN INTERIM30 SEPTEMBER
2019 DAN 31 DESEMBER 2018(Dinyatakan dalam ribuan Dolar AS,kecuali
dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATEDFINANCIAL STATEMENTS
30 SEPTEMBER 2019 AND 31 DECEMBER 2018(Expressed in thousands of
US Dollars,
unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT
ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Principles of
consolidation (continued)
iv. Entitas asosiasi dan ventura bersama(lanjutan)
iv. Associates and joint ventures(continued)
- Metode ekuitas (lanjutan) - Equity method of
accounting(continued)
Keuntungan yang belum direalisasiatas transaksi antara Grup
denganentitas asosiasi atau venturabersama dieliminasi sebesar
bagianGrup dalam entitas asosiasi atauventura bersama tersebut.
Kerugianyang belum direalisasi jugadieliminasi kecuali transaksi
tersebutmemberikan bukti penurunan nilaiatas aset yang ditransfer.
Kebijakanakuntansi entitas asosiasi atauventura bersama akan
disesuaikan,apabila diperlukan, agar konsistendengan kebijakan
akuntansi Grup.
Unrealised gains on transactionsbetween the Group and its
associateor joint venture are eliminated to theextent of the
Group’s interest in theassociate or joint venture.Unrealised losses
are alsoeliminated unless the transactionprovides evidence of
impairment ofthe asset being transferred. Theaccounting policies of
the associateor joint venture have been changedwhere necessary to
ensureconsistency with the accountingpolicies adopted by the
Group.
Dividen yang akan diterima darientitas asosiasi atau
venturabersama diakui sebagai pengurangjumlah tercatat
investasi.
Dividend receivables from anassociate or a joint venture
arerecognised as reductions in thecarrying amounts of the
investment.
Pada setiap tanggal pelaporan, Grupmenentukan apakah terdapat
buktiobjektif bahwa telah terjadipenurunan nilai atas investasi
padaentitas asosiasi atau venturabersama. Jika bukti tersebut
ada,maka Grup meng