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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)35. PERATURAN MENTERI (lanjutan) 35. MINISTERIAL REGULATIONS (continued)a. UU Minerba dan Peraturan Pemerintahyang Terkait (lanjutan)Pada bulan Februari 2010, Pemerintahmengeluarkan dua peraturan implementasiatas, Undang-Undang PertambanganNo. 4/2009 yaitu Peraturan PemerintahNo. 22/2010 (“PP No. 22”) tentang WilayahPertambangan dan No. 23/2010(“PP No. 23”) tentang Pelaksanaan KegiatanUsaha Pertambangan Mineral danBatubara. PP No. 22 mengatur tentangpembentukan area pertambangan denganmenggunakan izin usaha pertambanganyang baru (“Izin Usaha Pertambangan” atau“IUP”). PP No. 23 memperjelas proseduruntuk memperoleh IUP. PP No. 23menyatakan bahwa PKP2B yang ada akantetap diakui oleh Pemerintah, namundemikian perpanjangan atas PKP2B tersebutakan dilakukan melalui penerbitan IUP.Sehubungan dengan pengalihan IUP,Pemerintah Indonesia menetapkan bahwaIUP dapat dipindahkan kepada badan usahayang 51% atau lebih sahamnya dimiliki olehpemegang IUP/IUP Khusus. Ketentuanterkait divestasi adalah kewajibanperusahaan asing untuk melakukan divestasiterhitung setelah 5 tahun berproduksidengan tahapan divestasi dan persentasesaham sebagaimana diatur di dalamPeraturan Pemerintah No. 24 (“PP No. 24”)tentang Perubahan atas PP No. 23.Ketentuan lain mengatur bahwa sisa wilayahKontrak Karya dalam PKP2B yang tidakdiakomodir dalam perpanjangan IUP akandiusulkan untuk ditetapkan menjadi wilayahpencadangan Negara sesuai denganketentuan peraturan perundang-undangan.a. UU Minerba and Related GovernmentRegulations (continued)In February 2010, the Government releasedtwo implementing regulations for Mining LawNo. 4/2009, i.e., Government RegulationsNo. 22/2010 (“GR No. 22”) on Mining Areaand No. 23/2010 (“GR No. 23”) on Mineraland Coal Mining Activities. GR No. 22 dealswith the establishment of the mining areasunder the new mining business license (“IzinUsaha Pertambangan” or “IUP”). GR No. 23provides clarifications surrounding theprocedures to obtain the new IUP. GR No. 23indicates that existing PKP2Bs will behonored by the Government although anyextension of existing PKP2Bs will be throughthe issuance of an IUP.In relation to the transfer of IUPs, theGovernment of Indonesia regulates that anIUP can be transferred to an entity of which51% or more of the shares are owned by theIUP/IUP Khusus holder. It also regulates thatthere is an obligation for a foreign company todivest starting after 5 years of production, withstages of divestment and share percentagesregulated under Government RegulationNo. 24 (“GR No. 24”) regarding the change toGR No. 23. The other terms regulate that theremaining area of Contract of Work in thePKP2B which is not accommodated in theextension of the IUP, be proposed to beassigned as the area of State reserveaccording to the enacted regulation.b. Peraturan Menteri No. 34/2009 b. Ministerial Regulation No. 34/2009Pada bulan Desember 2009, KESDMmengeluarkan Peraturan MenteriNo. 34/2009 yang mewajibkan perusahaanpertambangan untuk menjual sebagian hasilproduksinya kepada pelanggan domestik(“Domestic Market Obligation” atau “DMO”).Sesuai dengan Keputusan Menteri Energidan Sumber Daya MineralNo. 4023K/30/MEM/2013, persentase batasminimal DMO tahun 2013 adalah 20,10%.In December 2009, MoEMR issued MinisterialRegulation No. 34/2009, which provides alegal framework to require mining companiesto sell a portion of their output to domesticcustomers (“Domestic Market Obligation” or“DMO”). According to Ministerial DecreeNo. 4023K/30/MEM/2013, the minimum DMOpercentage for 2013 was 20.10%.94
The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)35. PERATURAN MENTERI (lanjutan) 35. MINISTERIAL REGULATIONS (continued)c. Peraturan Menteri No. 17/2010 c. Ministerial Regulation No. 17/2010Pada bulan September 2010, KESDMmengeluarkan Peraturan MenteriNo. 17/2010 Tentang Tata Cara PenetapanHarga Patokan Penjualan Mineral danBatubara, yang mengatur bahwa penjualanbatubara harus dilakukan dengan mengacupada harga patokan batubara sebagaimanaditetapkan oleh Pemerintah, yang akandiatur dalam peraturan yang dikeluarkanoleh Direktur Jenderal Mineral, Batubara danPanas Bumi. Dalam Peraturan Menteritersebut, untuk kontrak spot dan berjangkayang ada dan telah ditandatangani sebelumperaturan tersebut dikeluarkan wajibmenyesuaikan ketentuannya denganketentuan dalam Peraturan Menteri, dalamwaktu enam bulan untuk kontrak spot dan 12bulan untuk kontrak berjangka.Pengecualian diberikan untuk kontrakkontrakyang harga jual batubaranya telahdinegosiasi ulang berdasarkan dan sesuaidengan instruksi dari Menteri atau DirektoratJenderal Mineral dan Batubara.Pada tanggal 24 Maret 2011, DirektoratJenderal Mineral dan Batubaramengeluarkan Peraturan Direktur JenderalNo. 515.K/32/DJB/2011 tentang Formulauntuk Penetapan Harga Patokan Batubara,yang antara lain mengatur:In September 2010, the MoEMR issuedMinisterial Regulation No. 17/2010 on theProcedure for the Setting of BenchmarkPrices for Mineral and Coal Sales, whichregulates that the sale of coal shall beconducted with reference to the benchmarkprice as issued by the Government, which willbe set by a regulation issued by the DirectorGeneral of Mineral, Coal and Geothermal. Inthe Ministerial Regulation, existing spot andterm contracts which have been signed priorto the date of the Ministerial Regulation mustconform their provisions with the provisionsunder the Ministerial Regulation within sixmonths for spot contracts and 12 months forterm contracts. Those contracts where coalsales prices have been renegotiated underthe instruction of the Minister or DirectorateGeneral of Mineral and Coal are exempted.On March 24, 2011, the Directorate Generalof Mineral and Coal issued Director GeneralRegulation No. 515.K/32/DJB/2011 on theFormula for Setting the Coal BenchmarkPrice, which regulates:Menetapkan harga patokan batubarasetiap bulan berdasarkan formula yangmengacu pada rata-rata beberapaindeks harga batubara;Setting the coal benchmark price everymonth based on the formula which is theaverage of several coal price indexes; Harga patokan batubara wajibdigunakan sebagai acuan dalampenjualan batubara; dan Untuk penjualan batubara yangdilakukan secara jangka tertentu, hargabatubara mengacu pada rata-rata tigaharga patokan terakhir pada bulan dimana dilakukan kesepakatan harga.Coal benchmark price be used as thebasis in coal sales; andFor the coal sales on a term basis, thecoal price be based on the average of thethree last benchmarked prices in themonth where the price was agreed.Pada tanggal 26 Agustus 2011, DirekturJenderal Mineral dan Batubaramengeluarkan Peraturan Direktur JenderalNo. 999.K/30/DJB/2011 tentang Tata CaraPenetapan Besaran Biaya PenyesuaianHarga Patokan Batubara, yang merupakanpenyesuaian tertinggi yang diperbolehkandalam penghitungan royalti kepadaPemerintah.On August 26, 2011, the Director General ofMineral and Coal issued Director GeneralRegulation No. 999./K30/DJB/2011 on theProcedure for Determining the AdjustmentCoal Benchmark Price, which is themaximum adjustment that can be applied forcalculating the Government royalty.95
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