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PT. HARUM ENERGY Tbk DAN ENTITAS ANAK<br />
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN<br />
UNTUK PERIODE-PERIODE ENAM BULAN YANG<br />
BERAKHIR PADA 30 JUNI 2014 DAN 2013 (Lanjutan)<br />
(TIDAK DIAUDIT)<br />
p. Properti pertambangan<br />
Properti pertambangan dinyatakan sebesar<br />
biaya perolehan dan merupakan nilai wajar<br />
properti pertambangan pada tanggal akuisisi.<br />
Properti pertambangan diamortisasi selama<br />
umur properti menggunakan metode unit<br />
produksi sejak tanggal dimulainya operasi<br />
komersial. Amortisasi tersebut menggunakan<br />
basis estimasi cadangan.<br />
Perubahan dalam estimasi cadangan<br />
dilakukan secara prospektif, dimulai sejak<br />
awal periode terjadinya perubahan.<br />
q. Biaya Eksplorasi dan Evaluasi yang<br />
Ditangguhkan<br />
Biaya eksplorasi dan evaluasi pada suatu area<br />
of interest dibebankan pada periode berjalan,<br />
kecuali biaya tersebut dapat ditangguhkan<br />
pembebanannya apabila izin untuk melakukan<br />
eksplorasi dan kegiatan pertambangan di area<br />
of interest tersebut masih berlaku dan<br />
memenuhi salah satu ketentuan berikut ini:<br />
PT. HARUM ENERGY Tbk AND ITS SUBSIDIARIES<br />
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS<br />
FOR THE SIX-MONTH PERIODS ENDED<br />
JUNE 30, 2014 AND 2013 (Continued)<br />
(UNAUDITED)<br />
p. Mining properties<br />
Mining properties are stated at cost and<br />
represent the fair value of properties<br />
acquired at the date of acquisition.<br />
The mining properties are amortised over the<br />
life of the property using the units of<br />
production method from the date of the<br />
commencement of commercial operations.<br />
The amortisation is based on estimated<br />
reserves.<br />
Changes in estimated reserves are accounted<br />
for on a prospective basis, from the beginning<br />
of the period in which the change occurs.<br />
q. Deferred Exploration and Evaluation<br />
Expenditures<br />
Cost incurred in connection with exploration<br />
and evaluation activities in an area of interest<br />
are expensed in the current period, except<br />
that such costs may be deferred when permit<br />
to conduct exploration and mining activities in<br />
the area of interest is still valid and provided<br />
that one of the following conditions is met:<br />
<br />
Kegiatan eksplorasi dan evaluasi pada<br />
tanggal laporan keuangan belum<br />
mencapai tahap yang dapat menentukan<br />
apakah kegiatan tersebut akan dapat<br />
dibuktikan dan dapat diperoleh kembali<br />
(recoverable), serta kegiatan yang aktif<br />
dan signifikan dalam area of interest<br />
terkait masih berlangsung; atau<br />
Exploration and evaluation activities in the<br />
area of interest at reporting date, have not<br />
reached a stage which permits a<br />
reasonable assessment of the existence<br />
or otherwise of economically recoverable<br />
reserves, and active and significant<br />
operations in or in relation to the area are<br />
continuing; or<br />
<br />
Biaya-biaya tersebut diharapkan dapat<br />
diperoleh kembali melalui keberhasilan<br />
pengembangan dan eksploitasi area of<br />
interest atau melalui penjualan area of<br />
interest.<br />
<br />
Such costs are expected to be recovered<br />
through successful development and<br />
exploitation of the area of interest or<br />
through its sale.<br />
Pengembalian biaya eksplorasi dan evaluasi<br />
yang ditangguhkan sangat tergantung pada<br />
keberhasilan eksploitasi dan pengembangan<br />
area yang terkait atau area tersebut dapat<br />
dipindahtangankan kepada pihak lain. Biaya<br />
eksplorasi yang ditangguhkan untuk setiap area<br />
of interest dievaluasi setiap akhir periode<br />
akuntansi. Biaya eksplorasi yang terkait dengan<br />
suatu area of interest yang telah ditinggalkan,<br />
atau yang telah diputuskan tidak layak secara<br />
ekonomis oleh Grup, dihapuskan pada periode<br />
dimana keputusan tersebut dibuat.<br />
Biaya pengembangan dan biaya-biaya lain yang<br />
terkait dengan pengembangan suatu area of<br />
interest sebelum dimulainya operasi dalam area<br />
tersebut, sepanjang telah memenuhi<br />
persyaratan untuk penangguhan, akan<br />
dikapitalisasi.<br />
The ultimate recovery of exploration and<br />
evaluation expenditures carried forward is<br />
dependent upon successful development and<br />
commercial exploitation, or alternatively, sale<br />
of the respective areas. Each area of interest<br />
is reviewed at the end of each accounting<br />
period. Exploration expenditure in respect of<br />
an area of interest, which has been<br />
abandoned, or for which a decision has been<br />
made by the Group against the commercial<br />
viability of the area of interest are written-off in<br />
the period the decision is made.<br />
Mine development expenditure and related<br />
costs in developing an area of interest prior to<br />
commencement of operations in the respective<br />
area, as long as they meet the criteria for<br />
deferral, are capitalized.<br />
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