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PT. HARUM ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2014 DAN 2013 (Lanjutan) (TIDAK DIAUDIT) PT. HARUM ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND 2013 (Continued) (UNAUDITED) Selisih kurs karena penjabaran 1 Januari/ laporan keuangan/ 31 Desember/ January 1, Translations Penambahan/ Pengurangan/ December 31, 2013 adjustment Additions *) Deductions 2013 USD USD USD USD USD Harga perolehan Acquisition costs Biaya eksplorasi dan evaluasi Deferred exploration and evaluation yang ditangguhkan sehubungan expenditures related to the area dengan area of interest yang telah of interest which have reached mencapai tahap komersial the commercial production stage MSJ 40.424.702 - 1.676.259 - 42.100.961 MSJ Biaya eksplorasi dan evaluasi yang ditangguhkan sehubungan Deferred exploration and evaluation dengan area of interest yang expenditures related to areas of belum mencapai tahap interest which have not yet reached produksi secara komersial the commercial production stage TBH 3.464.968 (716.076) 429.051 - 3.177.943 TBH KUP - (290.888) 1.484.860 - 1.193.972 KUP Jumlah harga perolehan 43.889.670 (1.006.964) 3.590.170 - 46.472.876 Total costs Akumulasi amortisasi Accumulated amortization Biaya eksplorasi dan evaluasi Deferred exploration and evaluation yang ditangguhkan sehubungan expenditures related to the area dengan area of interest yang telah of interest which have reached mencapai tahap komersial the commercial production stage MSJ 17.914.009 - 1.941.532 - 19.855.541 MSJ Bersih 25.975.661 26.617.335 Net *) Termasuk saldo biaya eksplorasi dan evaluasi yang ditangguhkan milik KUP, entitas anak, yang diakuisisi pada bulan Januari 2013 sebesar USD 1.320.773. Beban amortisasi dialokasikan ke beban pokok penjualan (Catatan 24). Manajemen berkeyakinan bahwa tidak diperlukan penyisihan penurunan nilai biaya eksplorasi dan evaluasi yang ditangguhkan pada tanggal 30 Juni 2014 dan 31 Desember 2013. 13. BIAYA PENGUPASAN TANAH YANG DITANGGUHKAN – BERSIH *) Including balances of deferred exploration and evaluation expenditure of KUP, a subsidiary, acquired in January 2013 amounting to USD 1,320,773. Amortization expense was allocated to cost of sales (Note 24). Management believes that no allowance for decline in value of deferred exploration and evaluation expenditures was required as of June 30, 2014 and December 31, 2013. 13. DEFERRED STRIPPING COSTS – NET 30 Juni/ 31 Desember/ June 30, December 31, 2014 2013 USD USD MSJ 1.676.728 7.784.952 MSJ TBH 9.107 8.942 TBH Jumlah 1.685.835 7.793.894 Total MSJ, biaya pengupasan tanah yang ditangguhkan merupakan kelebihan rasio pengupasan tanah atas estimasi rasio pengupasan rata-rata selama umur tambang. TBH, biaya pengupasan tanah yang ditangguhkan merupakan biaya yang terjadi untuk memindahkan tanah yang belum menghasilkan batubara. Beban amortisasi pengupasan tanah untuk tahun 2014 dan 2013 masing-masing sebesar USD 10.558.621 dan USD 17.907.775, dicatat sebagai bagian dari beban pokok penjualan (Catatan 24). MSJ, the deferred stripping cost represents the excess stripping ratio over the estimated average stripping cost over the life of the mine. TBH, the deferred stripping cost represents costs incurred for removal of over burden without exposing the coal. Amortization expense of stripping cost in 2014 and 2013 amounting to USD 10,558,621 and USD 17,907,775 respectively, were recorded as part of cost of goods sold (Note 24). - 47 -
PT. HARUM ENERGY Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE-PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2014 DAN 2013 (Lanjutan) (TIDAK DIAUDIT) PT. HARUM ENERGY Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND 2013 (Continued) (UNAUDITED) 14. UTANG USAHA 14. TRADE ACCOUNTS PAYABLE 30 Juni/ 31 Desember/ June 30, December 31, 2014 2013 USD USD a. Berdasarkan Pemasok a. By Creditors Pihak berelasi Related parties PT Tanito Harum 1.511.453 7.270.690 PT Tanito Harum PT Lotus Coalindo Marine 704.122 1.152.654 PT Lotus Coalindo Marine PT Prima Armada Samudra 421.012 492.222 PT Prima Armada Samudra Jumlah 2.636.587 8.915.566 Total Pihak ketiga Third parties PT Leighton Contractors PT Leighton Contractors Indonesia 22.736.590 40.728.503 Indonesia PT Cipta Kridatama 13.999.428 7.620.217 PT Cipta Kridatama PT Bina Sarana Sukses 4.146.069 2.411.869 PT Bina Sarana Sukses PT Better Teknik Indonesia 1.802.299 - PT Better Teknik Indonesia Lain-lain (masing-masing di bawah USD 1 juta) 4.487.469 6.710.406 Others (each below USD 1 million) Jumlah 47.171.855 57.470.995 Total Jumlah 49.808.442 66.386.561 Total b. Berdasarkan Mata Uang b. By Currency Dollar Amerika Serikat 40.142.178 61.103.296 U.S. Dollar Rupiah 9.666.264 5.283.265 Rupiah Jumlah 49.808.442 66.386.561 Total Jangka waktu utang usaha berkisar antara 60 sampai 90 hari. Saldo utang usaha terutama terdiri dari utang kepada kontraktor atas penambangan batubara, pengangkutan batubara, pembelian suku cadang dan pembelian batubara industri. Credit terms for trade accounts payable are between 60 to 90 days. Trade accounts payable mainly consists of payables to contractors for coal mining activities, coal transportation, purchases of spare parts and purchases of industrial coal. 15. UTANG PAJAK 15. TAXES PAYABLE 30 Juni/ 31 Desember/ June 30, December 31, 2014 2013 USD USD Pajak penghasilan badan Corporate income tax Entitas anak (Catatan 29) - 3.792 Subsidiaries (Note 29) Pajak penghasilan: Income tax: Pasal 4(2) 448 28.557 Article 4(2) Pasal 15 37.659 56.068 Article 15 Pasal 21 110.635 875.931 Article 21 Pasal 23 280.741 579.957 Article 23 Pasal 25 1.114.152 - Article 25 Pasal 26 40.117 40.180 Article 26 Pajak pertambahan nilai - bersih 245.713 182.887 Value added tax - net Jumlah 1.829.463 1.767.372 Total - 48 -
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