Notes AKTIVA LANCAR

PT BUMI RESOURCES Tbk DAN ANAK PERUSAHAAN NERACA KONSOLIDASI 31 DESEMBER 2007 DAN 2006

PT BUMI RESOURCES Tbk AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2007 AND 2006

(Angka dalam tabel disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain)

(Figures in table are expressed in United States Dollar, unless otherwise stated)

ASSETS

AKTIVA Catatan/ Notes AKTIVA LANCAR Kas dan bank Rekening bank yang dibatasi penggunaannya Investasi jangka pendek Piutang usaha Pihak ketiga - setelah dikurangi penyisihan piutang tak tertagih AS$ 161.834 pada tahun 2007 dan 2006 Piutang lain-lain - setelah dikurangi penyisihan piutang tak tertagih AS$ 2.164.646 tahun 2007 dan 2006 Persediaan - setelah dikurangi penyisihan persediaan usang AS$ 2.793.678 pada tahun 2007 dan 2006 Tagihan PPN Biaya dibayar dimuka dan jaminan Pajak dibayar dimuka Aktiva lancar lainnya

2007

2006

CURRENT ASSETS

2d,4 2d,5 2e,39s

143.695.527 124.345.262 118.312.375

51.241.023 138.265.430 -

2f,6

209.063.356

162.652.004

2f,7

89.294.025

162.607.987

2h,8 35a 2i,9 2i,35b 35d

94.168.064 369.760.131 14.765.925 15.984.254 25.000.000

205.843.457 277.869.124 39.603.800 12.813.216 5.775.191

Cash on hand and in banks Restricted cash in banks Short-term investment Trade receivables Third parties - net of allowance for doubtful accounts of US$ 161,834 in 2007 and 2006 Other receivables - net of allowance for doubtful accounts of US$ 2,164,646 in 2007 and 2006 Inventories - net of provision for obsolescence of US$ 2,793,678 in 2007 and 2006 VAT recoverable Prepaid expenses and deposit Prepaid tax Other current assets

1.204.388.919

1.056.671.232

Total Current Assets

2g,36a 2v,35f

3.129.941 36.885.089

3.185.546 33.254.198

2k,2m,2n,11 2l,12 2o,13

668.097.420 111.069.347 90.689.855

702.034.257 83.357.752 362.652

2o,14 2b,2j,10 2p,15 2v,35c 2c,16

99.966.626 16.265.196 138.341.910 18.501.975 279.114.708 65.474.946 87.493.248

95.926.451 3.317.219 54.733.133 22.156.578 443.673.183 9.479.200 5.384.548

Due from related parties Deferred tax assets Fixed assets - net of accumulated depreciation of US$ 952,627,538 in 2007 and US$ 889,086,172 in 2006 Oil and gas properties Deferred exploration cost Deferred exploration and development cost - net Investment in associates Deferred stripping cost Claim for tax refund Goodwill Advances and deposits Other non-current assets

Jumlah Aktiva Tidak Lancar

1.615.030.261

1.456.864.717

Total Non-Current Assets

JUMLAH AKTIVA

2.819.419.180

2.513.535.949

TOTAL ASSETS

Jumlah Aktiva Lancar AKTIVA TIDAK LANCAR Piutang pihak hubungan istimewa Aktiva pajak tangguhan Aktiva tetap - setelah dikurangi akumulasi penyusutan AS$ 952.627.538 pada tahun 2007 dan AS$ 889.086.172 pada tahun 2006 Aktiva minyak dan gas bumi Biaya eksplorasi tangguhan Biaya eksplorasi dan pengembangan tangguhan - bersih Investasi pada perusahaan asosiasi Biaya pengupasan ditangguhkan Taksiran tagihan pajak Goodwill Uang muka dan deposito Aktiva tidak lancar lainnya

17

Catatan atas Laporan Keuangan Konsolidasi merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasi secara keseluruhan.

NON-CURRENT ASSETS

The accompanying Notes to Consolidated Financial Statements are an integral part of the consolidated financial statements.

1





LIABILITIES AND STOCKHOLDERS’ EQUITY

KEWAJIBAN DAN EKUITAS Catatan/ Notes KEWAJIBAN LANCAR Pinjaman jangka pendek Hutang usaha - pihak ketiga Hutang lain-lain - pihak ketiga Biaya yang masih harus dibayar Hutang pajak Kewajiban jangka panjang yang jatuh tempo dalam waktu satu tahun Pinjaman jangka panjang Hutang sewa guna usaha

CURRENT LIABILITIES

110.000.000 92.388.165 443.988.429 157.446.854 12.713.908

155.888.104 296.570.912 194.582.899 68.298.609

22 2m,24

33.098.781

58.847.623 28.501.198

Short-term loans Trade payables - third parties Other payables - third parties Accrued expenses Tax payable Current maturities of long-term liabilities Long-term loans Obligation under capital leases

849.636.137

802.689.345

Total Current Liabilities

NON-CURRENT LIABILITIES

2g,36b 2v,35f 2y,37

1.625.242 150.751.690 21.319.303

5.048.886 151.736.691 16.314.654

2t,25 26

160.561.140 17.065.774

101.763.374 47.293.738

Due to related parties Deferred tax liabilities Employee benefits obligation Estimated liability for restoration and rehabilitation Deferred revenue

7.979.733 40.041.263 168.712.775

955.889.304 62.619.688 -

Long-term liabilities - net of current maturities Long-term loans Obligation under capital leases Convertible bonds

568.056.920

1.340.666.335

Total Non-Current Liabilities

10.234.178

MINORITY INTEREST IN NET ASSETS OF SUBSIDIARIES

22 2m,24 2q,23

Jumlah Kewajiban Tidak Lancar HAK MINORITAS ATAS AKTIVA BERSIH ANAK PERUSAHAAN

2006

18 19 20 21 2v,35e

Jumlah Kewajiban Lancar KEWAJIBAN TIDAK LANCAR Hutang pihak hubungan istimewa Kewajiban pajak tangguhan Kewajiban manfaat karyawan Taksiran kewajiban restorasi dan rehabilitas lingkungan Pendapatan ditangguhkan Kewajiban jangka panjang setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun Pinjaman jangka panjang Hutang sewa guna usaha Obligasi konversi

2007

2b


279.764.750


2





Catatan/ Notes EKUITAS Modal saham - nominal Rp 500 (setara dengan AS$ 0,07) Modal dasar - 20.000.000.000 saham Modal ditempatkan dan disetor penuh 19.404.000.000 saham Tambahan modal disetor Saham beredar yang diperoleh kembali Biaya emisi saham Selisih kurs penjabaran laporan keuangan Selisih penilaian kembali aktiva tetap Selisih nilai transaksi restrukturisasi entitas sepengendali Saldo laba

2007

2006

STOCKHOLDERS’ EQUITY

27 23 2r,28 2s 2w

1.400.714.922 221.862.066 (22.179.662 ) (1.830.367 ) 10.023.618 14.518

2c,29

(1.233.700.656 ) 747.056.934

Jumlah Ekuitas

1.121.961.373

JUMLAH KEWAJIBAN DAN EKUITAS

2.819.419.180


Capital stock - Rp 500 (equivalent to US$ 0.07) par value Authorized - 20,000,000,000 shares Issued and fully paid 1.400.714.922 19,404,000,000 shares Additional paid-in capital (63.938.442 ) Treasury stock (1.830.367 ) Share issuance cost 324.824 Translation adjustments 14.518 Revaluation increment in fixed assets Difference in value from restructuring transactions of (1.233.700.656 ) of entities under common control 258.361.292 Retained earnings 359.946.091

Total Stockholders’ Equity

TOTAL LIABILITIES AND

2.513.535.949 STOCKHOLDERS’ EQUITY


3

PT BUMI RESOURCES Tbk DAN ANAK PERUSAHAAN LAPORAN LABA RUGI KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2007 DAN 2006

PT BUMI RESOURCES Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006



Catatan/ Notes

2007

2006

PENJUALAN

2u,31

2.265.468.068

1.851.550.950

SALES

HARGA POKOK PENJUALAN

2u,32

1.511.230.903

1.322.107.769

COSTS OF SALES

754.237.165

529.443.181

GROSS PROFIT

285.254.129 62.653.468

127.528.939 74.430.001

Jumlah Beban Usaha

347.907.597

201.958.940

Total Operating Expenses

LABA USAHA

406.329.568

327.484.241

OPERATING INCOME

LABA KOTOR BEBAN USAHA Penjualan Umum dan administrasi

PENDAPATAN (BEBAN) LAIN-LAIN Laba atas penjualan investasi saham Anak perusahaan Amortisasi atas pendapatan yang ditangguhkan Penghasilan dari pelabuhan Bagian atas laba bersih perusahaan asosiasi Laba (rugi) selisih kurs - bersih Beban amortisasi Beban bunga - bersih Penyisihan persediaan usang Laba atas pengalihan kontrak Lain-lain - bersih

2u,33

Selling General and administrative

OTHER INCOME (EXPENSES)

2c,3

471.608.834

-

26

12.492.000 4.255.456

16.656.000 4.831.125

10 2w 2o,16 22 8 39r

2.713.788 (2.386.521 ) (30.132.626 ) (38.833.373 ) 28.900.676

1.820.444 11.688.446 (30.452.961 ) (97.825.118 ) (1.436.625 ) 32.000.000 (39.820.003 )

Jumlah Pendapatan (Beban) Lain-lain - Bersih


Amortization of deferred revenue Port facility fee Equity interest in net income of Associates Gain (loss) on foreign exchange - net Amortization expenses Interest expenses - net Provision for obsolete stock Gain on sale of service agreements Others - net

(102.538.692 ) Total Other Income (Expenses) - Net

854.947.802

224.945.549

(19.262.449 ) 4.615.905

(26.975.791 ) 24.453.884

(14.646.544 )

(2.521.907 )

2v,35f

Jumlah Beban Pajak - Bersih

Gain on sale of investment in Subsidiaries’ share

448.618.234

LABA SEBELUM BEBAN PAJAK MANFAAT (BEBAN) PAJAK Kini Tangguhan

OPERATING EXPENSES

INCOME BEFORE TAX EXPENSES TAX BENEFIT (EXPENSES)

Current Deferred

Total Tax Expenses - Net


4

PT BUMI RESOURCES Tbk DAN ANAK PERUSAHAAN LAPORAN LABA RUGI KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2007 DAN 2006

PT BUMI RESOURCES Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006



Catatan/ Notes LABA BERSIH SEBELUM HAK MINORITAS ATAS LABA BERSIH ANAK PERUSAHAAN HAK MINORITAS ATAS LABA BERSIH ANAK PERUSAHAAN

2007

2006

840.301.258

2b

LABA BERSIH

(51.297.417 )

222.423.642

(119.053 )

NET INCOME BEFORE MINORITY INTEREST IN NET INCOME OF SUBSIDIARIES MINORITY INTEREST IN NET INCOME OF SUBSIDIARIES

789.003.841

222.304.589

NET INCOME

LABA PER 1.000 LEMBAR SAHAM

2aa,34

43,07

11,46

BASIC EARNINGS PER 1,000 SHARE

LABA PER 1.000 LEMBAR SAHAM DILUSIAN

2aa,34

42,89

-

DILUTED EARNINGS PER 1,000 SHARE



5

PT BUMI RESOURCES Tbk DAN ANAK PERUSAHAAN LAPORAN PERUBAHAN EKUITAS KONSOLIDASI UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2007 DAN 2006

PT BUMI RESOURCES Tbk AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006



Catatan/ Notes Saldo 31 Desember 2005 (Disajikan kembali)

Modal Ditempatkan dan Disetor Penuh/ Issued Paid-in Capital

Tambahan Modal Disetor/ Additional Paid-in Capital

Saham Beredar yang diperoleh Kembali/ Treasury Stock

1.400.714.922

-

Saham beredar yang diperoleh kembali

2r, 28

-

-

Selisih kurs penjabaran laporan keuangan

2w

-

-

Selisih nilai transaksi restrukturisasi entitas sepengendali Deviden diumumkan dan dibayar

Biaya Emisi Saham/ Share Issuance Cost -

(63.938.442 ) -

14.518

(1.235.521.547 )

-

-

-

-

-

328.681

-

-

Jumlah Ekuitas/ Total Stockholders’ Equity

71.971.891 (13.667.487 ) -

Balance as of December 31, 2005 (as restated)

(77.605.929 )

Treasury stock

328.681

Translation adjustments

1.820.891

Difference in value from restructuring transactions of entities under common control

-

-

-

-

1.820.891

30

-

-

-

-

-

-

-

(22.247.701 )

-

222.304.589

222.304.589

Net income

258.361.292

359.946.091

Balance as of December 31, 2006

-

221.862.066

Additional paid-in capital

-

-

-

23

-

221.862.066

-

Saham beredar yang diperoleh kembali

2r,28

-

-

Selisih kurs penjabaran laporan keuangan

2w

-

Deviden diumumkan dan dibayar

30

(22.247.701 )

Dividends declared and paid

-

-

324.824

14.518

-

-

-

-

41.758.780

-

-

-

-

-

-

-

9.698.794

-

-

-

-

-

-

-

-

-

(163.737.946 )

(163.737.946 )

-

-

-

-

-

-

-

789.003.841

789.003.841

Net income

1.400.714.922

221.862.066

10.023.618

14.518

747.056.934

1.121.961.373

Balance as of December 31, 2007

(63.938.442 )

(22.179.662 )

-

-

235.345.560

-

1.400.714.922

Saldo 31 Desember 2007

(3.857 )

Saldo Laba (Defisit)/ Retained Earnings (Deficit)

-

Saldo 31 Desember 2006

Laba bersih

(1.830.367 )

Selisih Revaluasi Aktiva Tetap/ Revaluation Increment in Fixed Assets

2c,29

Laba bersih

Tambahan Modal Disetor

Selisih Kurs Penjabaran Laporan Keuangan/ Translation Adjustments

Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali/ Difference in Value from Restructuring Transactions of Entities Under Common Control

(1.830.367 )

(1.830.367 )


(1.233.700.656 )

(1.233.700.656 )

(136.570.253 ) -

(94.811.473 )

Treasury stock

9.698.794

Translation adjustments Dividends declared and paid


6

Notes AKTIVA LANCAR

Recommend Documents