PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/ INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNI/JUNE 2015
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 1/1 Schedule LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 (Dinyatakan dalam ribuan Dolar AS, kecuali nilai nominal dan data saham)
INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 (Expressed in thousands of US Dollars, except for par value and share data)
Catatan/ Notes
30 Juni/ June 2015
31 Desember/ December 2014*
1 Januari/ January 2014*
ASET ASET LANCAR Kas dan setara kas Deposito berjangka yang dibatasi penggunaannya - bagian lancar Piutang usaha - pihak ketiga Persediaan Pajak dibayar dimuka bagian lancar Pajak yang bisa dipulihkan kembali - bagian lancar Piutang lain-lain - pihak ketiga Pinjaman ke pihak ketiga bagian lancar Pinjaman ke pihak berelasi Instrumen keuangan derivatif Uang muka dan biaya dibayar di muka - bagian lancar Aset lancar lain-lain
ASSETS
5
687,792
745,248
680,904
6 7 9
347 284,830 82,358
285,560 96,743
389 309,565 102,747
35a
37,251
80,452
186,716
35b
33,988 2,316
45,779 1,606
10,875 1,980
17
-
-
16,670 40,233 1,379
8
18,235 773
15,656 588
18,469 952
CURRENT ASSETS Cash and cash equivalents Restricted time deposits current portion Trade receivables - third parties Inventories Prepaid taxes current portion Recoverable taxes current portion Other receivables - third parties Loan to a third party current portion Loan to a related party Derivative financial instruments Advances and prepayments current portion Other current assets
1,147,890
1,271,632
1,370,879
Total current assets
Total aset lancar ASET TIDAK LANCAR Deposito berjangka yang dibatasi penggunaannya bagian tidak lancar Investasi pada entitas asosiasi dan ventura bersama Uang muka dan biaya dibayar di muka - bagian tidak lancar Pinjaman ke pihak ketiga - bagian tidak lancar Pajak dibayar dimuka bagian tidak lancar Pajak yang bisa dipulihkan kembali - bagian tidak lancar Aset eksplorasi dan evaluasi Properti pertambangan Aset tetap Goodwill Aset pajak tangguhan Aset tidak lancar lain-lain
NON-CURRENT ASSETS
6
1,954
1,166
601
12
393,021
395,626
402,021
8
59,210
52,641
68,170
17
20,000
-
-
35a
55,171
47,473
-
35b 10 13 11 14 35e
2,067,982 1,528,435 903,553 6,094 21,718
213 2,098,603 1,616,603 903,553 4,755 21,599
12,301 111 2,186,801 1,705,799 920,296 8,660 20,278
Restricted time deposits non-current portion Investment in associates and joint ventures Advances and prepayments non-current portion Loan to a third party non-current portion Prepaid taxes non-current portion Recoverable taxes non-current portion Exploration and evaluation assets Mining properties Fixed assets Goodwill Deferred tax assets Other non-current assets
Total aset tidak lancar
5,057,138
5,142,232
5,325,038
Total non-current assets
TOTAL ASET
6,205,028
6,413,864
6,695,917
TOTAL ASSETS
* Disajikan kembali (Catatan 3)
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
As restated (Note 3) *
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements.
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 1/2 Schedule LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014 (Dinyatakan dalam ribuan Dolar AS, kecuali nilai nominal dan data saham)
INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS AT 30 JUNE 2015, 31 DECEMBER 2014 AND 1 JANUARY 2014 (Expressed in thousands of US Dollars, except for par value and share data)
Catatan/ Notes
30 Juni/ June 2015
31 Desember/ December 2014*
1 Januari/ January 2014*
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS LIABILITAS JANGKA PENDEK Utang usaha Utang dividen Beban akrual Utang pajak Utang royalti Bagian lancar atas pinjaman jangka panjang: - Utang sewa pembiayaan - Utang bank Pinjaman dari pihak ketiga Instrumen keuangan derivatif Utang lain-lain
LIABILITIES 15 29 18 35c 16
253,530 26,658 69,861 53,654
351,145 30,067 26,887 47,744 44,786
326,987 39,983 44,836 37,468 117,022
21 22 19 20
30,231 130,525 33,187 4,583
32,249 160,522 15,541 61,864 3,790
32,289 155,577 19,517
CURRENT LIABILITIES Trade payables Dividends payable Accrued expenses Taxes payable Royalties payable Current maturity of long-term borrowings: Finance lease payables Bank loans Loans from a third party Derivative financial instruments Other liabilities
602,229
774,595
773,679
Total current liabilities
15,541
-
-
NON-CURRENT LIABILITIES Loans from a third party
Total liabilitas jangka pendek LIABILITAS JANGKA PANJANG Pinjaman dari pihak ketiga Pinjaman jangka panjang setelah dikurangi bagian yang akan jatuh tempo dalam satu tahun: - Utang sewa pembiayaan - Utang bank Senior Notes Liabilitas pajak tangguhan
19
21 22 23 35e
59,563 1,490,295 572,553
74,322 1,613,437 575,888
47,511 1,195,541 789,870 633,685
24
54,105
51,012
37,641
25
72,423
65,138
40,355
Long-term borrowings, net of current maturities: Finance lease payables Bank loans Senior Notes Deferred tax liabilities Post-employment benefits liabilities Provision for mine reclamation and closure
Total liabilitas jangka panjang
2,264,480
2,379,797
2,744,603
Total non-current liabilities
TOTAL LIABILITAS
2,866,709
3,154,392
3,518,282
TOTAL LIABILITIES
Liabilitas imbalan pasca kerja Provisi reklamasi dan penutupan tambang
EKUITAS Ekuitas yang diatribusikan kepada pemilik entitas induk Modal saham - modal dasar 80.000.000.000 lembar; ditempatkan dan disetor penuh 31.985.962.000 lembar dengan nilai nominal Rp100 per saham Tambahan modal disetor, neto Saldo laba Rugi komprehensif lain
EQUITY
342,940 1,154,494 1,384,613 (32,523)
342,940 1,154,494 1,310,883 (40,707)
342,940 1,154,494 1,199,987 (10,256)
Equity attributable to owners of the parent entity Share capital - authorised 80,000,000,000 shares; issued and fully paid 31,985,962,000 shares at par value of Rp100 per share Additional paid-in capital, net Retained earnings Other comprehensive loss
2,849,524
2,767,610
2,687,165
Total equity attributable to owners of the parent entity
488,795
491,862
490,470
Non-controlling interests
Total ekuitas
3,338,319
3,259,472
3,177,635
Total equity
TOTAL LIABILITAS DAN EKUITAS
6,205,028
6,413,864
6,695,917
TOTAL LIABILITIES AND EQUITY
26 27 28 2i
Total ekuitas yang diatribusikan kepada pemilik entitas induk Kepentingan non-pengendali
30
* Disajikan kembali (Catatan 3) Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
As restated (Note 3) * The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements.
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 2/1 Schedule LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 2014
INTERIM CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2015 AND 2014 (Expressed in thousands of US Dollars, except for basic and diluted earnings per share)
(Dinyatakan dalam ribuan Dolar AS, kecuali laba bersih per saham dasar dan dilusian) Catatan/ Notes
30 Juni/June 2015 2014*
Pendapatan usaha
31
1,398,736
1,693,140
Beban pokok pendapatan
32
(1,099,739)
(1,260,845)
Laba bruto
Revenue Cost of revenue
298,997
432,295
(75,437) (1,257)
(75,183) 1,851
Laba usaha
222,303
358,963
Biaya keuangan Pendapatan keuangan Bagian atas rugi neto entitas asosiasi dan ventura bersama
(29,058) 7,761
(61,077) 7,662
(2,605)
(2,064)
(23,902)
(55,479)
198,401
303,484
(79,324)
(132,119)
Income tax expenses
119,077
171,365
Profit for the period
Beban usaha (Beban)/pendapatan lain-lain, neto
33 34
12
Laba sebelum pajak penghasilan Beban pajak penghasilan
35d
Laba periode berjalan
Gross profit Operating expenses Other (expenses)/income, net Operating income Finance costs Finance income Share in net loss of associates and joint ventures
Profit before income tax
Penghasilan komprehensif lain periode berjalan:
Other comprehensive income for the period:
Pos-pos yang akan direklasifikasi ke laba rugi:
Items that may be subsequently reclassified to profit or loss: Exchange difference due to financial statements translation Share of other comprehensive income of associates and joint ventures Effective portion of movement on hedging instruments designated as cash flows hedges Related income tax on items that may be reclassified to profit or loss
Selisih kurs karena penjabaran laporan keuangan Bagian atas penghasilan komprehensif lainnya dari entitas asosiasi dan ventura bersama Bagian efektif dari pergerakan instrumen lindung nilai dalam rangka lindung nilai arus kas Pajak penghasilan terkait pos-pos yang akan direklasifikasi ke laba rugi
(4,844)
-
(2,026)
(310)
35d
22,280
6,063
35d
(10,025)
(2,729)
Total penghasilan komprehensif lain periode berjalan setelah pajak
7,411
998
Total other comprehensive income for the period, net of tax
Total penghasilan komprehensif periode berjalan
126,488
172,363
Total comprehensive income for the period
* Disajikan kembali (Catatan 3)
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
As restated (Note 3) *
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements.
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 2/2 Schedule LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 2014
INTERIM CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2015 AND 2014 (Expressed in thousands of US Dollars, except for basic and diluted earnings per share)
(Dinyatakan dalam ribuan Dolar AS, kecuali laba bersih per saham dasar dan dilusian) Catatan/ Notes Laba periode berjalan yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan non-pengendali
30 Juni/June 2015 2014*
30
Laba periode berjalan Total penghasilan komprehensif periode berjalan yang dapat diatribusikan kepada: Pemilik entitas induk Kepentingan non-pengendali
30
Total penghasilan komprehensif periode berjalan Laba bersih per saham - Dasar - Dilusian
119,150 (73)
167,508 3,857
Profit for the period attributable to: Owners of the parent entity Non-controlling interests
119,077
171,365
Profit for the period
127,334 (846)
170,855 1,508
Total comprehensive income for the period attributable to: Owners of the parent entity Non-controlling interests
126,488
172,363
Total comprehensive income for the period
0.00373 0.00347
0.00524 0.00487
Earnings per share Basic Diluted -
37
* Disajikan kembali (Catatan 3)
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
As restated (Note 3) *
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements.
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 3 Schedule LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 2014 (Dinyatakan dalam ribuan Dolar AS)
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the parent Pendapatan komprehensif lainnya/ Other comprehensive income Bagian pendapatan komprehensif lainnya dari entitas asosiasi dan ventura Tambahan Translasi bersama/ modal mata uang Share of other disetor, neto/ Laba ditahan/Retained earnings asing/ comprehensive Lindung Additional Belum Foreign income of nilai arus kas/ paid-inDicadangkan/ dicadangkan/ currency associates and Cash flow capital, net Appropriated Unappropriated translation joint ventures hedges
Modal sahaml Share capital Saldo pada 1 Januari 2014, sebelum disajikan kembali Efek penerapan PSAK No. 24 (revisi 2013) (Catatan 3)
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2015 AND 2014 (Expressed in thousands of US Dollars)
342,940
1,154,494
47,088
1,149,709
(11,273)
-
-
-
3,190
342,940
1,154,494
47,088
1,152,899
-
-
-
167,508
323
-
-
-
-
-
-
-
2,312 -
-
Saldo pada 30 Juni 2014*
342,940
1,154,494
49,400
1,282,910
Saldo pada 1 Januari 2015, sebelum disajikan kembali
342,940
1,154,494
49,400
1,260,307
-
-
-
1,176
Saldo pada 1 Januari 2014* Total penghasilan komprehensif periode berjalan Penambahan modal saham oleh kepentingan nonpengendali Pencadangan laba ditahan Dividen
Efek penerapan PSAK No. 24 (revisi 2013) (Catatan 3)
Saldo pada 1 Januari 2015*
(2,312) (35,185)
-
310
707
Impact on adoption of SFAS No. 24 (revised 2013) 3,442 (Note 3)
707
2,687,165
490,470
3,177,635
3,334
170,855
1,508
172,363
-
-
-
350
350
-
-
(10,950)
-
4,041
2,822,835
491,296
3,314,131
Balance as at 30 June 2014*
(12,789)
-
(27,918)
2,766,434
491,714
3,258,148
Balance as at 1 January 2015, before restatement
1,176
148
1,324
Impact on adoption of SFAS No. 24 (revised 2013) (Note 3)
2,767,610
491,862
3,259,472
Balance as at 1 January 2015*
-
(310)
-
-
(12,789)
-
(27,918)
-
-
-
119,150
(4,071)
-
12,255
Pencadangan laba ditahan Dividen
-
-
1,782 -
-
-
342,940
1,154,494
51,182
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian interim secara keseluruhan.
Balance as at 1 January 2014, before restatement
310
(11,273)
1,261,483
Disajikan kembali (Catatan 3)
3,174,193
252
49,400
*
490,218
3,190
1,154,494
1,333,431
2,683,975
Total ekuitas/ Total equity
-
342,940
Saldo pada 30 Juni 2015
Total
-
Total penghasilan komprehensif periode berjalan
(1,782) (45,420)
Kepentingan nonpengendali/ Noncontrolling interests
(16,860)
-
(15,663)
(35,185)
127,334 (45,420) 2,849,524
(1,032)
(846) (2,221) 488,795
(36,217)
126,488 (47,641) 3,338,319
Balance as at 1 January 2014* Total comprehensive income for the period Additional share capital subscribed by non-controlling interests Appropriation of retained earnings Dividends
Total comprehensive income for the period Appropriation of retained earnings Dividends Balance as at 30 June 2015 As restated (Note 3) *
The accompanying notes to the interim consolidated financial statements form an integral part of these interim consolidated financial statements.
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/1 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM PADA TANGGAL 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 2014 (Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS AT 30 JUNE 2015 AND 31 DECEMBER 2014 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2015 AND 2014 (Expressed in thousands of US Dollars, unless otherwise stated)
30 Juni/June 2015 Arus kas dari aktivitas operasi Penerimaan dari pelanggan Pembayaran kepada pemasok Pembayaran kepada karyawan Penerimaan pendapatan bunga Pembayaran royalti Pembayaran pajak penghasilan Penerimaan restitusi pajak penghasilan Pembayaran beban bunga dan keuangan Penerimaan/(pembayaran) lain-lain, neto Arus kas bersih yang diperoleh dari aktivitas operasi Arus kas dari aktivitas investasi Pembelian aset tetap Hasil penjualan aset tetap Pemberian pinjaman ke pihak ketiga Pembayaran atas penambahan properti pertambangan Hasil penjualan investasi pada entitas asosiasi Penambahan kepemilikan pada entitas asosiasi Penerimaan pembayaran kembali pinjaman ke pihak ketiga Penerimaan pembayaran kembali pinjaman ke pihak berelasi Pembayaran atas penambahan aset eksplorasi dan evaluasi Arus kas bersih yang (digunakan untuk)/diperoleh dari aktivitas investasi Arus kas dari aktivitas pendanaan Penerimaan utang bank Pembayaran utang bank Pembayaran dividen kepada pemegang saham Perusahaan Pembayaran dividen kepada kepentingan non-pengendali Transfer ke kas di bank dan deposito berjangka yang dibatasi penggunaannya Pembayaran utang sewa pembiayaan Penerimaan setoran modal dari kepentingan non-pengendali Arus kas bersih yang digunakan untuk aktivitas pendanaan
2014
1,399,466 (904,030) (75,840) 7,761 (111,995) (73,972) 41,525 (24,890) 7,829
1,626,065 (969,233) (66,684) 7,662 (169,014) (75,579) 73,207 (57,314) (4,771)
265,854
364,339
(28,301) 1,270 (20,000)
(35,309) 611 -
(15,009)
(31,879)
-
25,130
-
(9,750)
-
16,670
-
40,233
(8)
(62,048)
(57)
5,649
60,000 (217,750)
96,000 (116,000)
(75,487)
(75,168)
(2,221)
(1,032)
(1,135) (16,777)
(173) (18,118)
-
(253,370)
350
(114,141)
Cash flows from operating activities Receipts from customers Payments to suppliers Payments to employees Receipts of finance income Payments of royalties Payments of income taxes Receipts of income tax refunds Payments of interest and finance costs Other receipts/(payments), net Net cash flows provided from operating activities Cash flows from investing activities Purchase of fixed assets Proceeds from disposal of fixed assets Loan given to a third party Payment for addition of mining properties Proceeds from the sale of investment in associate Purchase of additional interest in associates Receipt from repayment of loan to a third party Receipt from repayment of loan to a related party Payment for addition of exploration and evaluation assets
Net cash flows (used in)/provided from investing activities Cash flows from financing activities Proceeds from bank loans Repayments of bank loans Payments of dividends to the Company’s shareholders Payments of dividends to non-controlling interests Transfer to restricted cash in bank and time deposits Payments of finance lease payables Receipt of capital injection from non-controlling interests Net cash flows used in financing activities
PT ADARO ENERGY Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES Lampiran 5/2 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM PADA TANGGAL 30 JUNI 2015 DAN 31 DESEMBER 2014 DAN PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL 30 JUNI 2015 DAN 2014 (Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain)
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS AT 30 JUNE 2015 AND 31 DECEMBER 2014 AND FOR THE SIX-MONTH PERIODS ENDED 30 JUNE 2015 AND 2014 (Expressed in thousands of US Dollars, unless otherwise stated)
30 Juni/June 2015
2014
(Penurunan)/kenaikan bersih kas dan setara kas
(49,564)
255,847
Net (decrease)/increase in cash and cash equivalents
Kas dan setara kas pada awal periode
745,248
680,904
Cash and cash equivalents at the beginning of the period
1,270
Effect of exchange rate changes on cash and cash equivalents
938,021
Cash and cash equivalents at the end of the period (Note 5)
Efek perubahan nilai kurs pada kas dan setara kas Kas dan setara kas pada akhir periode (Catatan 5)
Lihat Catatan 39 untuk penyajian transaksi non-kas Grup.
(7,892)
687,792
Refer to Note 39 for presentation of the Group’s non-cash transactions.
