Source file signed link, expires in 15 minutes
Extracted text 120
Page 1
Nomor Surat CORSEC/L/2024/IX-0085
Nama Emiten Petrosea Tbk
Kode Emiten PTRO
Perihal Penyampaian Laporan Keuangan Interim Auditan
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2024 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT POSB Special Port South 2015 Active 1.911 RIBUAN USD 99.8
Infrastructure Management Tangerang
Indonesia
2 PT Rekakarsa Engineering South 2017 Under 406 RIBUAN USD 99.9
Karya Services Tangerang Development
Nusantara Stage
(Previously PT
Petrosea
Rekayasa dan
Konstruksi
Indonesia)
3 Petros Solution Australia 2021 Active 3.909 RIBUAN USD 100.0
Solution Pty Provider in
Ltd Geology,
Mining and
EPC
4 PT Kemilau Coal Mining South 2023 Active 11.691 RIBUAN IDR 99.99
Mulia Sakti Tangerang
(PTKMS)
5 PT Karya Mining South 2018 Active 66.375 RIBUAN USD 99.99
Bhumi Lestari Support Tangerang
Services
6 PT Kuala Port South Jakarta 1995 Active 12.588 RIBUAN USD 95.0
Pelabuhan Operation,
Indonesia Transportation
Contracting
(Roads), and
the rendering
of Service
7 PTP Investment Singapore 2005 Dormant 3 RIBUAN USD 100.0
Investment
Pte. Ltd
8 PT Kinarya Trading and Balikpapan 2021 Active 995 RIBUAN USD 99.99
Bangun Contractor
Sesama
(Previously PT
Petrosea
Kalimantan)
Dokumen ini merupakan dokumen resmi Petrosea Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Petrosea Tbk
bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information
Informasi umum General information
30 June 2024
Informasi umum General information
Nama entitas Petrosea Tbk Entity name
Penjelasan perubahan nama Explanation of change in
dari akhir periode laporan name from the end of the
sebelumnya preceding reporting period
Kode entitas PTRO Entity code
Nomor identifikasi entitas AA089 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting
standards
Sektor A. Energy Sector
Subsektor A1. Oil, Gas & Coal Subsector
Industri A13. Oil, Gas & Coal Supports Industry
Subindustri A132. Oil, Gas & Coal Equipment & Subindustry
Services
Informasi pemegang saham National Corporation Controlling shareholder
pengendali information
Jenis entitas Local Company - Indonesia Jurisdiction Type of entity
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan Utama / Main Type of board on which the
tempat entitas tercatat entity is listed
Apakah merupakan laporan Entitas grup / Group entity Whether the financial
keuangan satu entitas atau statements are of an
suatu kelompok entitas individual entity or a group of
entities
Periode penyampaian Kuartal II / Second Quarter Period of financial
laporan keuangan statements submissions
Tanggal Surat Pernyataan August 31, 2024 Date Of Board Of Directors'
Direksi Statement Letter
Tanggal awal periode January 01, 2024 Current period start date
berjalan
Tanggal akhir periode June 30, 2024 Current period end date
berjalan
Tanggal akhir tahun December 31, 2023 Prior year end date
sebelumnya
Tanggal awal periode January 01, 2023 Prior period start date
sebelumnya
Tanggal akhir periode June 30, 2023 Prior period end date
sebelumnya
Tanggal akhir 2 tahun December 31, 2022 Prior 2 year end date
sebelumnya
Mata uang pelaporan Dollar Amerika / USD Description of presentation
currency
Kurs konversi pada tanggal 16,421.00000 Conversion rate at reporting
pelaporan jika mata uang date if presentation currency
penyajian selain rupiah is other than rupiah
Pembulatan yang digunakan Ribuan / In Thousand Level of rounding used in
dalam penyajian jumlah financial statements
dalam laporan keuangan
Jenis laporan atas laporan Diaudit / Audited Type of report on financial
keuangan statements
Jenis opini auditor Wajar Tanpa Modifikasian / Unqualified Type of auditor's opinion
Page 3
Hal yang diungkapkan dalam Matters disclosed in
paragraf pendapat untuk emphasis-of-matter or
penekanan atas suatu other-matter paragraph, if
masalah atau paragraf any
penjelasan lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Ya / Yes Any Key Audit Matters
Opinion
Jumlah Hal Audit Utama 2 Total Key Audit Matters
Paragraf Hal Audit Utama Allowance for expected credit losses (ECL) Key Audit Matters Paragraph
for trade accounts receivable and
Impairment of Goodwill
Tanggal laporan audit atau 2024-08-31 Date of auditor's opinion or
hasil laporan review result of review report
Auditor tahun berjalan Imelda Rekan Current year auditor
Nama partner audit tahun Kasman Name of current year audit
berjalan signing partner
Lama tahun penugasan 3 Number of years served as
partner yang audit signing partner
menandatangani
Auditor tahun sebelumnya Imelda Rekan Prior year auditor
Nama partner audit tahun Kasman Name of prior year audit
sebelumnya signing partner
Kepatuhan terhadap Ya / Yes Whether in compliance with
pemenuhan peraturan OJK OJK rules No.
Nomor: 75/POJK.04/2017 75/POJK.04/2017 concerning
tentang Tanggung Jawab responsibilities of board of
Direksi Atas Laporan directors on financial
Keuangan statements
Kepatuhan terhadap Ya / Yes Compliance to the
pemenuhan independensi independency of Accountant
akuntan yang memberikan that provide services in
jasa audit di pasar modal Capital Market as regulated
sesuai dengan POJK Nomor in OJK rules No.
13/POJK.03/2017 tentang 13/POJK.03/2017 concerning
Penggunaan Jasa Akuntan The Use of Public
Publik dalam Kegiatan Jasa Accountant and Auditing
Keuangan Firm in Financial Services
Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 June 2024 31 December 2023
Laporan posisi keuangan Statement of financial position
Aset Assets
Aset lancar Current assets
Kas dan setara kas 92,271 72,987 Cash and cash
equivalents
Wesel tagih Notes receivable
Investasi jangka Short-term investments
pendek
Dana yang dibatasi 2,828 Current restricted funds
penggunaannya
lancar
Aset keuangan Current financial
lancar assets
Aset keuangan Current financial
lancar yang diukur assets at fair value
pada nilai wajar through profit or loss
melalui laba rugi
Aset keuangan Current financial
lancar nilai wajar assets fair value
melalui through other
pendapatan comprehensive
komprehensif income
lainnya
Aset keuangan Current financial
biaya perolehan assets amortized cost
diamortisasi lancar investments
Aset keuangan 383 414 Other current
lancar lainnya financial assets
Aset keuangan Current derivative
derivatif lancar financial assets
Piutang usaha Trade receivables
Piutang usaha 136,309 128,971 Trade receivables
pihak ketiga third parties
Piutang usaha 29,297 20,842 Trade receivables
pihak berelasi related parties
Piutang sewa Current finance lease
pembiayaan lancar receivables
Piutang retensi Retention receivables
Piutang retensi Retention receivables
pihak ketiga third parties
Piutang retensi Retention receivables
pihak berelasi related parties
Tagihan bruto Unbilled receivables
pemberi kerja
Tagihan bruto 281 5,755 Unbilled receivables
pemberi kerja third parties
pihak ketiga
Tagihan bruto Unbilled receivables
pemberi kerja related parties
pihak berelasi
Piutang subsidi Receivables on subsidy
Piutang nasabah Current customer
Page 5
lancar receivables
Piutang nasabah Current customer
lancar pihak ketiga receivables third
parties
Piutang nasabah Current customer
lancar pihak receivables related
berelasi parties
Piutang margin Margin receivables
Piutang dari lembaga Receivables from
kliring dan penjaminan clearing and settlement
guarantee institution
Piutang premi dan Premium and
reasuransi reinsurance receivables
Piutang dividen dan Dividends and interest
bunga receivables
Piutang lainnya Other receivables
Piutang lainnya 1,073 49,242 Other receivables
pihak ketiga third parties
Piutang lainnya 7 Other receivables
pihak berelasi related parties
Persediaan lancar Current inventories
Persediaan hewan Current livestock
ternak lancar inventories
Aset real estat Current real estate
lancar assets
Persediaan lancar 15,143 19,204 Current inventories
Aset biologis lancar Current biological assets
Biaya dibayar dimuka 6,939 5,072 Current prepaid
lancar expenses
Jaminan lancar Current guarantees
Uang muka lancar Current advances
Uang muka lancar Current advances on
atas investasi investments
Uang muka lancar Current advances on
atas pembelian purchase of property,
aset tetap plant and equipment
Uang muka lancar Other current
lainnya advances
Pajak dibayar dimuka 3,308 1,530 Current prepaid taxes
lancar
Klaim atas Current claims for tax
pengembalian pajak refund
lancar
Biaya pengupasan Current deferred
tanah yang stripping costs
ditangguhkan lancar
Biaya mobilisasi yang Current deferred
ditangguhkan lancar mobilisation costs
Aset pengampunan Current tax amnesty
pajak lancar assets
Aset non-keuangan 14,166 8,872 Other current
lancar lainnya non-financial assets
Aset tidak lancar atau Non-current assets or
kelompok lepasan disposal groups
diklasifikasikan classified as
sebagai dimiliki untuk held-for-sale
dijual
Aset tidak lancar atau Non-current assets or
kelompok lepasan disposal groups
diklasifikasikan classified as
Page 6
sebagai dimiliki untuk held-for-distribution to
didistribusikan kepada owners
pemilik
Jumlah aset lancar 299,177 315,717 Total current assets
Aset tidak lancar Non-current assets
Piutang sewa Non-current finance
pembiayaan tidak lease receivables
lancar
Dana yang dibatasi 682 720 Non-current restricted
penggunaannya tidak funds
lancar
Dana cadangan Aircraft maintenance
perawatan pesawat reserve funds
Piutang dari pihak Receivables from related
berelasi parties
Piutang dari Receivables from
pemegang saham stockholders
Piutang nasabah Non-current customer
tidak lancar receivables
Piutang nasabah Non-current customer
tidak lancar pihak receivables third
ketiga parties
Piutang nasabah Non-current customer
tidak lancar pihak receivables related
berelasi parties
Piutang tidak lancar Other non-current
lainnya receivables
Piutang tidak 37,475 638 Other non-current
lancar lainnya receivables third
pihak ketiga parties
Piutang tidak Other non-current
lancar lainnya receivables related
pihak berelasi parties
Investasi yang dicatat Investments accounted
dengan menggunakan for using equity method
metode ekuitas
Investasi pada Investments in joint
ventura bersama dan ventures and
entitas asosiasi associates
Investasi pada Investments in joint
entitas ventura ventures
bersama
Investasi pada Investments in
entitas asosiasi associates
Jaminan tidak lancar Non-current guarantees
Uang muka tidak Non-current advances
lancar
Uang muka tidak Non-current
lancar atas advances on
investasi investments
Uang muka tidak Non-current
lancar atas advances on
pembelian aset purchase of property,
tetap plant and equipment
Uang muka tidak Other non-current
lancar lainnya advances
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan Non-current financial
tidak lancar yang assets at fair value
Page 7
diukur pada nilai through profit or loss
wajar melalui laba
rugi
Aset keuangan Non-current financial
tidak lancar nilai assets fair value
wajar melalui through other
pendapatan comprehensive
komprehensif income
lainnya
Aset keuangan Non-current financial
tidak lancar biaya assets amortized cost
perolehan
diamortisasi
Aset keuangan Other non-current
tidak lancar lainnya financial assets
Aset keuangan Non-current derivative
derivatif tidak lancar financial assets
Biaya dibayar dimuka Non-current prepaid
tidak lancar expenses
Pajak dibayar dimuka 5,802 3,399 Non-current prepaid
tidak lancar taxes
Aset pajak tangguhan 512 805 Deferred tax assets
Persediaan tidak Non-current
lancar inventories
Persediaan hewan Non-current livestock
ternak tidak lancar inventories
Aset real estat Non-current real
tidak lancar estate assets
Persediaan tidak Non-current
lancar lainnya inventories
Hewan ternak Livestock production
produksi
Hutan tanaman Industrial timber
industri plantations
Hutan tanaman Industrial timber
industri plantations mature
menghasilkan
Hutan tanaman Industrial timber
industri belum plantations immature
menghasilkan
Tanaman Plantation assets
perkebunan
Tanaman Plantation assets
perkebunan mature
menghasilkan
Tanaman Plantation assets
perkebunan belum immature
menghasilkan
Aset biologis tidak Non-current biological
lancar assets
Perkebunan plasma Plasma plantations
Aset reasuransi Reinsurance assets
Properti investasi Investment properties
Tanah Belum Undeveloped land
Dikembangkan
Aset tetap 228,609 230,746 Property, plant, and
equipment
Aset hak guna 28,527 37,552 Right of use assets
Aset ijarah Ijarah assets
Agunan yang diambil Foreclosed assets
Page 8
alih
Aset minyak dan gas Oil and gas assets
bumi
Aset eksplorasi dan Exploration and
evaluasi evaluation assets
Hak konsesi jalan tol Toll road concession
rights
Properti 2,325 2,497 Mining properties
pertambangan
Biaya pengupasan Non-current deferred
tanah yang stripping costs
ditangguhkan tidak
lancar
Biaya mobilisasi yang Non-current deferred
ditangguhkan tidak mobilisation costs
lancar
Beban tangguhan Deferred charges
Beban tangguhan Deferred charges on
hak atas tanah dan landrights and
bangunan buildings
Beban tangguhan Deferred charges on
atas biaya exploration and
eksplorasi dan development
pengembangan expenditures
Beban tangguhan Deferred charges on
atas biaya cost on forest
pengelolaan hak
pengusahaan
hutan
Beban tangguhan Deferred charges on
atas biaya environmental and
pengelolaan dan reclamation
reklamasi expenditures
lingkungan hidup
Beban tangguhan 4,922 1,214 Other deferred
lainnya charges
Klaim atas Non-current claims for
pengembalian pajak tax refund
tidak lancar
Aset imbalan pasca Post-employment benefit
kerja assets
Goodwill 19,768 19,768 Goodwill
Aset takberwujud 104,110 110,989 Intangible assets other
selain goodwill than goodwill
Aset pengampunan Non-current tax amnesty
pajak tidak lancar assets
Aset tidak lancar 3,686 3,900 Other non-current
non-keuangan lainnya non-financial assets
Jumlah aset tidak 436,418 412,228 Total non-current
lancar assets
Jumlah aset 735,595 727,945 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka Current liabilities
pendek
Utang bank jangka 44,353 37,127 Short term bank
pendek loans
Utang trust receipts Trust receipts
payables
Utang usaha Trade payables
Page 9
Utang usaha 142,429 139,993 Trade payables
pihak ketiga third parties
Utang usaha Trade payables
pihak berelasi related parties
Utang lainnya Other payables
Utang lainnya 1,040 581 Other payables
pihak ketiga third parties
Utang lainnya Other payables
pihak berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan from customers
jangka pendek third parties
pihak ketiga
Uang muka Current advances
pelanggan from customers
jangka pendek related parties
pihak berelasi
Utang dividen 957 928 Dividends payable
Liabilitas keuangan 30,812 22,277 Other current
jangka pendek financial liabilities
lainnya
Beban akrual 12,224 18,042 Current accrued
jangka pendek expenses
Liabilitas imbalan Short-term
pasca kerja jangka post-employment
pendek benefit obligations
Utang pajak 2,255 3,225 Taxes payable
Utang cukai Excise payable
Utang proyek Project payables
Utang kepada Payables to clearing
lembaga kliring dan and settlement
penjaminan guarantee institution
Utang nasabah Payables to
customers
Utang nasabah Payables to
pihak ketiga customers third
parties
Utang nasabah Payables to
pihak berelasi customers related
parties
Utang koasuransi Coinsurance liabilities
Utang reasuransi Reinsurance
payables
Liabilitas anjak Factoring payables
piutang
Uang jaminan Current deposits
jangka pendek
Pendapatan Current unearned
diterima dimuka revenue
jangka pendek
Liabilitas bruto Due to customers
kepada pemberi
kerja
Liabilitas bruto Due to customers
kepada pemberi third parties
kerja pihak
ketiga
Page 10
Liabilitas bruto Due to customers
kepada pemberi related parties
kerja pihak
berelasi
Pendapatan Current deferred
ditangguhkan revenue
jangka pendek
Provisi jangka Current provisions
pendek
Provisi jangka Current provisions
pendek for overlay
pelapisan jalan
tol
Provisi jangka Current provisions
pendek biaya for aircraft return
pengembalian and maintenance
dan funds
pemeliharaan
pesawat
Provisi jangka Current provisions
pendek for infrastructure
pembangunan development,
prasarana, public and social
fasilitas umum, facilities
dan sosial
Provisi jangka Current provisions
pendek biaya for asset
pembongkaran dismantling costs
aset tetap
Provisi jangka Current provisions
pendek for restoration and
restorasi dan rehabilitation
rehabilitasi
Provisi jangka Other current
pendek lainnya provisions
Liabilitas Share-based
pembayaran payment liabilities
berbasis saham
Kontrak liabilitas Current contract
jangka pendek liabilities
Liabilitas yang Liabilities directly
secara langsung associated with
berhubungan non-current assets or
dengan aset tidak disposal groups
lancar atau classified as
kelompok lepasan held-for-sale or as
yang held-for-distribution to
diklasifikasikan owners
sebagai dimiliki
untuk dijual atau
dimiliki untuk
didistribusikan
kepada pemilik
Liabilitas jangka Current maturities
panjang yang of long-term
jatuh tempo liabilities
dalam satu tahun
Liabilitas jangka Current maturities
panjang yang of bank loans
jatuh tempo
Page 11
dalam satu tahun atas utang bank Liabilitas jangka Current maturities panjang yang of non-bank jatuh tempo financial dalam satu insitutions loan tahun atas utang keuangan keuangan non bank Liabilitas jangka Current maturities panjang yang of secured loans jatuh tempo dalam satu tahun atas pinjaman beragunan Liabilitas jangka Current maturities panjang yang of unsecured jatuh tempo loans dalam satu tahun atas pinjaman tanpa agunan Liabilitas jangka Current maturities panjang yang of step loans jatuh tempo dalam satu tahun atas penerusan pinjaman Liabilitas jangka Current maturities panjang yang of loans from jatuh tempo government of the dalam satu republic of tahun atas indonesia pinjaman dari pemerintah republik Indonesia Liabilitas jangka Current maturities panjang yang of subordinated jatuh tempo loans dalam satu tahun atas pinjaman subordinasi Liabilitas jangka Current maturities panjang yang of joint operations jatuh tempo liabilities dalam satu tahun atas liabilitas kerja sama operasi Liabilitas jangka Current maturities panjang yang of land acquisition jatuh tempo liabilities dalam satu tahun atas liabilitas pembebasan tanah
Page 12
Liabilitas jangka Current maturities panjang yang of consumer jatuh tempo financing dalam satu payables tahun atas utang pembiayaan konsumen Liabilitas jangka 7,944 11,281 Current maturities panjang yang of finance lease jatuh tempo liabilities dalam satu tahun atas liabilitas sewa pembiayaan Liabilitas jangka Current maturities panjang yang of electricity jatuh tempo purchase dalam satu payables tahun atas utang listrik swasta Liabilitas jangka Current maturities panjang yang of retention jatuh tempo payables dalam satu tahun atas utang retensi Liabilitas jangka Current maturities panjang yang of notes payable jatuh tempo dalam satu tahun atas wesel bayar Liabilitas jangka Current maturities panjang yang of medium term jatuh tempo notes dalam satu tahun atas surat utang jangka menengah Liabilitas jangka Current maturities panjang yang of bonds payable jatuh tempo dalam satu tahun atas utang obligasi Liabilitas jangka Current maturities panjang yang of sukuk jatuh tempo dalam satu tahun atas sukuk Liabilitas jangka Current maturities panjang yang of subordinated jatuh tempo bonds dalam satu tahun atas obligasi subordinasi Liabilitas jangka 9,758 38,539 Current maturities panjang yang of other
Page 13
jatuh tempo borrowings
dalam satu
tahun atas
pinjaman
lainnya
Utang pihak Current due to related
berelasi jangka parties
pendek
Utang pemegang Current due to
saham jangka stockholders
pendek
Liabilitas keuangan Short-term derivative
derivatif jangka financial liabilities
pendek
Liabilitas Current tax amnesty
pengampunan liabilities
pajak lancar
Liabilitas Other current
non-keuangan non-financial liabilities
jangka pendek
lainnya
Jumlah liabilitas 251,772 271,993 Total current
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas keuangan Long-term derivative
derivatif jangka financial liabilities
panjang
Liabilitas pajak 29,647 28,626 Deferred tax liabilities
tangguhan
Utang pihak Non-current due to
berelasi jangka related parties
panjang
Utang pemegang Non-current due to
saham jangka stockholders
panjang
Kontrak liabilitas Non-current contract
jangka panjang liabilities
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas loans
utang bank
Utang lembaga Long term
keuangan non-bank financial
non-bank insitutions loan
Liabilitas jangka Long-term step
panjang atas loans
penerusan
pinjaman
Liabilitas jangka Long-term
panjang atas secured loans
pinjaman
beragunan
Liabilitas jangka Long-term
panjang atas unsecured loans
pinjaman tanpa
agunan
Page 14
Liabilitas jangka Long-term loans
panjang atas from government
pinjaman dari of the republic of
pemerintah indonesia
republik
Indonesia
Liabilitas jangka Long-term
panjang atas subordinated
pinjaman loans
subordinasi
Liabilitas jangka Long-term joint
panjang atas operations
liabilitas kerja liabilities
sama operasi
Liabilitas jangka Long-term land
panjang atas acquisition
liabilitas liabilities
pembebasan
tanah
Liabilitas jangka Long-term
panjang atas consumer
utang financing
pembiayaan payables
konsumen
Liabilitas jangka 11,593 15,138 Long-term finance
panjang atas lease liabilities
liabilitas sewa
pembiayaan
Liabilitas jangka Long-term
panjang atas electricity
utang listrik purchase
swasta payables
Liabilitas jangka Long-term
panjang atas retention payables
utang retensi
Liabilitas jangka Long-term notes
panjang atas payable
wesel bayar
Liabilitas jangka Long-term
panjang atas medium term
surat utang notes
jangka
menengah
Liabilitas jangka Long-term bonds
panjang atas payable
utang obligasi
Liabilitas jangka Long-term sukuk
panjang atas
sukuk
Liabilitas jangka Long-term
panjang atas subordinated
obligasi bonds
subordinasi
Liabilitas jangka 175,718 148,656 Long-term other
panjang atas borrowings
pinjaman
lainnya
Obligasi konversi Convertible bonds
Pendapatan Non-current
diterima dimuka unearned revenue
jangka panjang
Uang jaminan Non-current deposits
Page 15
jangka panjang
Uang muka Non-current
pelanggan jangka advances from
panjang customers
Uang muka Non-current
pelanggan advances from
jangka panjang customers third
pihak ketiga parties
Uang muka Non-current
pelanggan advances from
jangka panjang customers related
pihak berelasi parties
Pendapatan Non-current deferred
ditangguhkan revenue
jangka panjang
Liabilitas kontrak Insurance contract
asuransi liabilities
Provisi jangka Non-current
panjang provisions
Provisi Non-current
pelapisan jalan provisions for
tol jangka overlay
panjang
Provisi biaya Non-current
pengembalian provisions for
dan aircraft return and
pemeliharaan maintenance
pesawat jangka funds
panjang
Provisi Non-current
pembangunan provisions for
prasarana, infrastructure
fasilitas umum, development,
dan sosial public and social
jangka panjang facilities
Provisi biaya Non-current
pembongkaran provisions for
aset tetap asset dismantling
jangka panjang costs
Provisi restorasi Non-current
dan rehabilitasi provisions for
jangka panjang restoration and
rehabilitation
Provisi jangka Other non-current
panjang lainnya provisions
Biaya pengupasan Accrued stripping
tanah yang masih costs
harus dibayar
Liabilitas kepada Liabilities to
pemegang polis policyholders
Kewajiban imbalan 25,164 27,855 Long-term
pasca kerja jangka post-employment
panjang benefit obligations
Liabilitas Non-current tax
pengampunan amnesty liabilities
pajak tidak lancar
Liabilitas keuangan Other non-current
jangka panjang financial liabilities
lainnya
Liabilitas 121 47 Other non-current
non-keuangan non-financial liabilities
jangka panjang
Page 16
Jumlah liabilitas 242,243 220,322 Total non-current
jangka panjang liabilities
Jumlah liabilitas 494,015 492,315 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of
pemilik entitas induk parent entity
Saham biasa 33,438 33,438 Common stocks
Saham preferen Preferred stocks
Tambahan modal 1,840 ( 4,602 ) Additional paid-in
disetor capital
Saham treasuri ( 2,033 ) Treasury stocks
Uang muka Advances in capital
setoran modal stock
Opsi saham Stock options
Cadangan Revaluation reserves
revaluasi
Cadangan selisih Reserve of exchange
kurs penjabaran differences on
translation
Cadangan Reserve for changes
perubahan nilai in fair value of fair
wajar aset value through other
keuangan nilai comprehensive
wajar melalui income financial
pendapatan assets
komprehensif
lainnya
Cadangan Reserve of gains
keuntungan (losses) from
(kerugian) investasi investments in equity
pada instrumen instruments
ekuitas
Cadangan Reserve of
pembayaran share-based
berbasis saham payments
Cadangan lindung Reserve of cash flow
nilai arus kas hedges
Cadangan Reserve of
pengukuran remeasurements of
kembali program defined benefit plans
imbalan pasti
Cadangan lainnya Other reserves
Selisih Transaksi Difference Due to
Perubahan Ekuitas Changes of Equity in
Entitas Subsidiary/Associates
Anak/Asosiasi
Komponen ekuitas ( 4,863 ) ( 4,087 ) Other components of
lainnya equity
Saldo laba Retained earnings
(akumulasi (deficit)
kerugian)
Saldo laba 1,475 1,475 Appropriated
yang telah retained earnings
ditentukan
penggunaannya
Saldo laba 208,866 210,594 Unappropriated
yang belum retained earnings
ditentukan
penggunaannya
Page 17
Jumlah ekuitas 240,756 234,785 Total equity
yang attributable to
diatribusikan equity owners of
kepada pemilik parent entity
entitas induk
Proforma ekuitas Proforma equity
Kepentingan 824 845 Non-controlling interests
non-pengendali
Jumlah ekuitas 241,580 235,630 Total equity
Jumlah liabilitas dan 735,595 727,945 Total liabilities and equity
ekuitas
Page 18
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 June 2024 30 June 2023
Laporan laba rugi dan Statement of profit or loss
penghasilan komprehensif and other comprehensive
lain income
Penjualan dan pendapatan 318,024 274,025 Sales and revenue
usaha
Beban pokok penjualan dan ( 277,352 ) ( 232,417 ) Cost of sales and revenue
pendapatan
Jumlah laba bruto 40,672 41,608 Total gross profit
Beban penjualan ( 10,046 ) Selling expenses
Beban umum dan ( 16,525 ) ( 21,406 ) General and administrative
administrasi expenses
Pendapatan keuangan 395 604 Finance income
Pendapatan dividen Dividends income
Pendapatan bunga Interest income
Pendapatan investasi Investment income
Beban bunga dan keuangan ( 13,348 ) ( 7,166 ) Interest and finance costs
Keuntungan (kerugian) Gains (losses) on changes in
selisih kurs mata uang asing foreign exchange rates
Bagian atas laba (rugi) Share of profit (loss) of
entitas asosiasi yang dicatat associates accounted for
dengan menggunakan using equity method
metode ekuitas
Bagian atas laba (rugi) Share of profit (loss) of joint
entitas ventura bersama ventures accounted for using
yang dicatat menggunakan equity method
metode ekuitas
Keuntungan (kerugian) Gains (losses) on changes in
perubahan nilai wajar efek fair value of marketable
securities
Keuntungan (kerugian) dari Realised gains (losses) on
transaksi perdagangan efek trading of marketable
yang telah direalisasi securities
Keuntungan (kerugian) atas Gains (losses) on derivative
instrumen keuangan derivatif financial instruments
Beban pajak final Final tax expenses
Pendapatan lainnya Other income
Beban lainnya ( 4,043 ) ( 970 ) Other expenses
Keuntungan (kerugian) 6,031 611 Other gains (losses)
lainnya
Jumlah laba (rugi) sebelum 3,136 13,281 Total profit (loss) before
pajak penghasilan tax
Pendapatan (beban) pajak ( 1,613 ) ( 1,570 ) Tax benefit (expenses)
Jumlah laba (rugi) dari 1,523 11,711 Total profit (loss) from
operasi yang dilanjutkan continuing operations
Laba (rugi) dari operasi yang Profit (loss) from
dihentikan discontinued operations
Jumlah laba (rugi) 1,523 11,711 Total profit (loss)
Pendapatan komprehensif Other comprehensive
lainnya, setelah pajak income, after tax
Pendapatan Other comprehensive
Page 19
komprehensif lainnya income that will not be
yang tidak akan reclassified to profit or
direklasifikasi ke laba loss, after tax
rugi, setelah pajak
Pendapatan Other comprehensive
komprehensif lainnya income for gains
atas keuntungan (losses) on revaluation
(kerugian) hasil of property, plant and
revaluasi aset tetap, equipment, after tax
setelah pajak
Pendapatan 2,608 Other comprehensive
komprehensif lainnya income for
atas pengukuran remeasurement of
kembali kewajiban defined benefit
manfaat pasti, setelah obligation, after tax
pajak
Penyesuaian lainnya Other adjustments to
atas pendapatan other comprehensive
komprehensif lainnya income that will not be
yang tidak akan reclassified to profit or
direklasifikasi ke laba loss, after tax
rugi, setelah pajak
Jumlah pendapatan 2,608 Total other
komprehensif comprehensive
lainnya yang tidak income that will not
akan direklasifikasi be reclassified to
ke laba rugi, setelah profit or loss, after
pajak tax
Pendapatan Other comprehensive
komprehensif lainnya income that may be
yang akan reclassified to profit or
direklasifikasi ke laba loss, after tax
rugi, setelah pajak
Keuntungan ( 3,384 ) 2,248 Gains (losses) on
(kerugian) selisih kurs exchange differences
penjabaran, setelah on translation, after
pajak tax
Penyesuaian Reclassification
reklasifikasi selisih adjustments on
kurs penjabaran, exchange differences
setelah pajak on translation, after
tax
Keuntungan Unrealised gains
(kerugian) yang belum (losses) on changes in
direalisasi atas fair value through
perubahan nilai wajar other comprehensive
aset keuangan melalui income financial
penghasilan assets, after tax
komprehensif lain,
setelah pajak
Penyesuaian Reclassification
reklasifikasi atas aset adjustments on fair
keuangan nilai wajar value through other
melalui pendapatan comprehensive
komprehensif lainnya, income financial
setelah pajak assets, after tax
Keuntungan Gains (losses) on
(kerugian) lindung nilai cash flow hedges,
arus kas, setelah after tax
pajak
Penyesuaian Reclassification
reklasifikasi atas adjustments on cash
lindung nilai arus kas, flow hedges, after tax
Page 20
setelah pajak
Nilai tercatat dari aset Carrying amount of
(liabilitas) non-financial asset
non-keuangan yang (liability) whose
perolehan atau acquisition or
keterjadiannya incurrence was
merupakan suatu hedged on highly
prakiraan transaksi probable forecast
yang kemungkinan transaction, adjusted
besar terjadi yang from equity, after tax
dilindung nilai, setelah
pajak
Keuntungan Gains (losses) on
(kerugian) lindung nilai hedges of net
investasi bersih investments in foreign
kegiatan usaha luar operations, after tax
negeri, setelah pajak
Penyesuaian Reclassification
reklasifikasi atas adjustments on
lindung nilai investasi hedges of net
bersih kegiatan usaha investments in foreign
luar negeri, setelah operations, after tax
pajak
Bagian pendapatan Share of other
komprehensif lainnya comprehensive
dari entitas asosiasi income of associates
yang dicatat dengan accounted for using
menggunakan metode equity method, after
ekuitas, setelah pajak tax
Bagian pendapatan Share of other
komprehensif lainnya comprehensive
dari entitas ventura income of joint
bersama yang dicatat ventures accounted
dengan menggunakan for using equity
metode ekuitas, method, after tax
setelah pajak
Penyesuaian lainnya Other adjustments to
atas pendapatan other comprehensive
komprehensif lainnya income that may be
yang akan reclassified to profit or
direklasifikasi ke laba loss, after tax
rugi, setelah pajak
Jumlah pendapatan ( 3,384 ) 2,248 Total other
komprehensif comprehensive
lainnya yang akan income that may be
direklasifikasi ke reclassified to profit
laba rugi, setelah or loss, after tax
pajak
Jumlah pendapatan ( 776 ) 2,248 Total other
komprehensif lainnya, comprehensive income,
setelah pajak after tax
Jumlah laba rugi 747 13,959 Total comprehensive
komprehensif income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat 1,322 11,591 Profit (loss) attributable to
diatribusikan ke entitas parent entity
induk
Laba (rugi) yang dapat 201 120 Profit (loss) attributable to
diatribusikan ke non-controlling interests
kepentingan
non-pengendali
Page 21
Laba rugi komprehensif Comprehensive income
yang dapat diatribusikan attributable to
Laba rugi komprehensif 546 13,839 Comprehensive income
yang dapat diatribusikan attributable to parent
ke entitas induk entity
Laba rugi komprehensif 201 120 Comprehensive income
yang dapat diatribusikan attributable to
ke kepentingan non-controlling interests
non-pengendali
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per
diatribusikan kepada share attributable to
pemilik entitas induk equity owners of the
parent entity
Laba (rugi) per saham 0.0013 0.0117 Basic earnings (loss)
dasar dari operasi per share from
yang dilanjutkan continuing operations
Laba (rugi) per saham Basic earnings (loss)
dasar dari operasi per share from
yang dihentikan discontinued
operations
Laba (rugi) per saham Diluted earnings (loss)
dilusian per share
Laba (rugi) per saham Diluted earnings (loss)
dilusian dari operasi per share from
yang dilanjutkan continuing operations
Laba (rugi) per saham Diluted earnings (loss)
dilusian dari operasi per share from
yang dihentikan discontinued
operations
Page 22
[1410000] Statement of changes in equity - General Industry
Laporan perubahan ekuitas Statement of changes in equity
Additional Reserve of Difference in value of equity
Common Preferred Treasury Advances in Stock Translation Revaluation Reserve of exchange Reserve for changes in fair value of fair value through Reserve of gains (losses) from Reserve of cash Reserve of remeasurements Other Difference Due to Changes of Other equity Other transactions with Other components of Appropriated retained Unappropriated retained Equity attributable to parent Proforma Non-controlling
paid-in share-based transactions with non-controlling Equity
stocks stocks stocks capital stock options adjustment reserves differences on translation other comprehensive income financial assets investments in equity instruments flow hedges of defined benefit plans reserves Equity in Subsidiary/Associates interests non-controlling interests equity transactions earnings earnings entity equity interests
capital payments interests
Tambahan Uang muka Penjabaran Cadangan Cadangan Cadangan pengukuran Saldo laba yang telah Ekuitas yang dapat
Saham Saham Saham Opsi Cadangan Cadangan selisih kurs Cadangan perubahan nilai wajar aset keuangan nilai Cadangan keuntungan (kerugian) Cadangan Selisih Transaksi Perubahan Kepentingan Selisih transaksi ekuitas dengan pihak Transaksi dengan pihak Komponen transaksi Saldo laba yang belum Proforma Kepentingan
modal setoran laporan pembayaran berbasis lindung nilai arus kembali program imbalan ditentukan diatribusikan kepada entitas Ekuitas
biasa preferen treasuri saham revaluasi penjabaran wajar melalui pendapatan komprehensif lainnya investasi pada instrumen ekuitas lainnya Ekuitas Entitas Anak/Asosiasi ekuitas lainnya non-pengendali non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ekuitas non-pengendali
disetor modal keuangan saham kas pasti penggunaannya induk
Laporan perubahan ekuitas [baris komponen] Statement of changes in equity [line items]
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 33,438 ( 4,602 ) ( 2,033 ( 4,087 ) 1,475 210,594 234,785 845 235,630 Balance before restatement at beginning of period
)
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan revisi Initial adoption of new and revised accounting standards
Perubahan kebijakan akuntansi secara sukarela Voluntary changes in accounting policies
Koreksi kesalahan periode lalu Correction of prior period errors
Penyesuaian lainnya Other adjustments
Posisi ekuitas, awal periode 33,438 ( 4,602 ) ( 2,033 ( 4,087 ) 1,475 210,594 234,785 845 235,630 Equity position, beginning of the period
)
Laba (rugi) 1,322 1,322 201 1,523 Profit (loss)
Pendapatan komprehensif lainnya ( 776 ) ( 776 ) ( 776 ) Other comprehensive income
Penjabaran laporan keuangan Translation adjustment
Pembentukan cadangan umum Allocation for general reserves
Distribusi dividen kas ( 3,050 ) ( 3,050 ) ( 222 ) ( 3,272 Distributions of cash dividends
)
Distribusi dividen saham Distributions of stock dividends
Penerbitan saham biasa Issuance of common stocks
Penerbitan saham preferen Issuance of preferred stocks
Biaya emisi efek Stock issuance costs
Penerbitan instrumen yang dapat dikonversi Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 6,442 2,033 8,475 8,475 Increase (decrease) in equity through treasury stock
transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham Increase (decrease) in equity through share-based
payment transactions
Pelaksanaan instrumen yang dapat dikonversi Exercise of convertible instruments
Pelaksanaan waran Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas Increase (decrease) in equity through transactions with
owner's equity
Setoran modal dari kepentingan non-pengendali Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak Changes in non-controlling interests due to acquisition of
subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak Changes in non-controlling interests due to
establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak Changes in non-controlling interests due to disposal of
subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan Changes in non-controlling interests due to disposal of a
discontinued operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada Changes in non-controlling interests due to partial
entitas anak yang tidak mengakibatkan hilangnya pengendalian disposal of interests in subsidiaries without loss of
control
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan Changes in non-controlling interests due to other
non-pengendali transactions with non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi Elimination of deficit in connection with
quasi-reorganisation
Pelaksanaan opsi saham Stock options exercised
Dampak penerapan psak no. 70 atas aset pengampunan pajak Impact of psak no. 70 adoption on tax amnesty assets
Saldo penyesuaian dampak penerapan retrospektif atas PSAK Retrospective adjustment of PSAK implementation
Transaksi ekuitas lainnya Other equity transactions
Posisi ekuitas, akhir periode 33,438 1,840 0 ( 4,863 ) 1,475 208,866 240,756 824 241,580 Equity position, end of the period
Page 23
[1410000] Statement of changes in equity - General Industry - Prior Year
Laporan perubahan ekuitas Statement of changes in equity
Additional Reserve of Difference in value of equity
Common Preferred Treasury Advances in Stock Translation Revaluation Reserve of exchange Reserve for changes in fair value of fair value through Reserve of gains (losses) from Reserve of cash Reserve of remeasurements Other Difference Due to Changes of Other equity Other transactions with Other components of Appropriated retained Unappropriated retained Equity attributable to parent Proforma Non-controlling
paid-in share-based transactions with non-controlling Equity
stocks stocks stocks capital stock options adjustment reserves differences on translation other comprehensive income financial assets investments in equity instruments flow hedges of defined benefit plans reserves Equity in Subsidiary/Associates interests non-controlling interests equity transactions earnings earnings entity equity interests
capital payments interests
Tambahan Uang muka Penjabaran Cadangan Cadangan Cadangan pengukuran Saldo laba yang telah Ekuitas yang dapat
Saham Saham Saham Opsi Cadangan Cadangan selisih kurs Cadangan perubahan nilai wajar aset keuangan nilai Cadangan keuntungan (kerugian) Cadangan Selisih Transaksi Perubahan Kepentingan Selisih transaksi ekuitas dengan pihak Transaksi dengan pihak Komponen transaksi Saldo laba yang belum Proforma Kepentingan
modal setoran laporan pembayaran berbasis lindung nilai arus kembali program imbalan ditentukan diatribusikan kepada entitas Ekuitas
biasa preferen treasuri saham revaluasi penjabaran wajar melalui pendapatan komprehensif lainnya investasi pada instrumen ekuitas lainnya Ekuitas Entitas Anak/Asosiasi ekuitas lainnya non-pengendali non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ekuitas non-pengendali
disetor modal keuangan saham kas pasti penggunaannya induk
Laporan perubahan ekuitas [baris komponen] Statement of changes in equity [line items]
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 33,438 ( 4,602 ) ( 2,033 ( 5,463 ) 1,475 274,394 297,209 782 297,991 Balance before restatement at beginning of period
)
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan revisi Initial adoption of new and revised accounting standards
Perubahan kebijakan akuntansi secara sukarela Voluntary changes in accounting policies
Koreksi kesalahan periode lalu Correction of prior period errors
Penyesuaian lainnya Other adjustments
Posisi ekuitas, awal periode 33,438 ( 4,602 ) ( 2,033 ( 5,463 ) 1,475 274,394 297,209 782 297,991 Equity position, beginning of the period
)
Laba (rugi) 11,591 11,591 120 11,711 Profit (loss)
Pendapatan komprehensif lainnya 2,248 2,248 2,248 Other comprehensive income
Penjabaran laporan keuangan Translation adjustment
Pembentukan cadangan umum Allocation for general reserves
Distribusi dividen kas ( 76,000 ) ( 76,000 ) ( 127 ) ( Distributions of cash dividends
76,127
)
Distribusi dividen saham Distributions of stock dividends
Penerbitan saham biasa Issuance of common stocks
Penerbitan saham preferen Issuance of preferred stocks
Biaya emisi efek Stock issuance costs
Penerbitan instrumen yang dapat dikonversi Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri Increase (decrease) in equity through treasury stock
transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham Increase (decrease) in equity through share-based
payment transactions
Pelaksanaan instrumen yang dapat dikonversi Exercise of convertible instruments
Pelaksanaan waran Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas Increase (decrease) in equity through transactions with
owner's equity
Setoran modal dari kepentingan non-pengendali Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak Changes in non-controlling interests due to acquisition of
subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak Changes in non-controlling interests due to
establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak Changes in non-controlling interests due to disposal of
subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan Changes in non-controlling interests due to disposal of a
discontinued operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada Changes in non-controlling interests due to partial
entitas anak yang tidak mengakibatkan hilangnya pengendalian disposal of interests in subsidiaries without loss of
control
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan Changes in non-controlling interests due to other
non-pengendali transactions with non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi Elimination of deficit in connection with
quasi-reorganisation
Pelaksanaan opsi saham Stock options exercised
Dampak penerapan psak no. 70 atas aset pengampunan pajak Impact of psak no. 70 adoption on tax amnesty assets
Saldo penyesuaian dampak penerapan retrospektif atas PSAK Retrospective adjustment of PSAK implementation
Transaksi ekuitas lainnya Other equity transactions
Posisi ekuitas, akhir periode 33,438 ( 4,602 ) ( 2,033 ( 3,215 ) 1,475 209,985 235,048 775 235,823 Equity position, end of the period
)
Page 24
[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
30 June 2024 30 June 2023
Laporan arus kas Statement of cash flows
Arus kas dari aktivitas Cash flows from operating
operasi activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari 326,749 258,191 Receipts from
pelanggan customers
Penerimaan dari Proceed from
penjualan/penurunan sales/capital
modal atas investasi deduction of
pada saham dan efek investments in shares
ekuitas lainnya and other equity
Penerimaan subsidi Receipts of subsidy
Penerimaan dari Receipts from
royalti, fees, komisi, royalties, fees,
dan pendapatan lain commissions and
other revenues
Penerimaan dari Receipts from
kontrak yang dimiliki contracts
untuk tujuan held-for-dealing or
diperdagangkan atau trading purposes
diperjualbelikan
Penerimaan dari Receipts from
perusahaan efek securities company
Penerimaan kas Other cash receipts
lainnya dari aktivitas from operating
operasi activities
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada ( 204,653 ) ( 145,859 ) Payments to suppliers
pemasok atas barang for goods and services
dan jasa
Pembayaran gaji dan ( 71,650 ) ( 65,647 ) Payments for salaries
tunjangan and allowances
Pembayaran beban Payments for general
umum dan and administrative
administrasi expense
Pembayaran royalti Payments for royalties
dan iuran eksploitasi and exploitation fees
Pembayaran kepada Payments to
kontraktor contractors
Pembayaran jasa Payments for
manajemen management fees
Pembayaran kas Other cash payments
lainnya untuk beban for operating activities
operasi
Pembayaran dari Payments from
kontrak yang dimiliki contracts
untuk tujuan held-for-dealing or
diperdagangkan atau trading purposes
diperjualbelikan
Kas diperoleh dari 50,446 46,685 Cash generated from
(digunakan untuk) (used in) operations
operasi
Page 25
Penerimaan bunga, hasil Interest, investment
investasi, provisi, dan income, fees and
komisi commissions received
Pembayaran bunga dan Payments Of Interest And
bonus, provisi dan komisi Bonus Fees And
Commissions
Penerimaan dari Proceeds from equity
penyertaan saham dalam investments classified as
klasifikasi biaya amortized cost and fair
perolehan diamortisasi value through other
dan nilai wajar melalui comprehensive income
pendapatan komprehensif
lainnya
Penerimaan dari Proceeds from sales of
penjualan atas investasi investment in securities
pada efek
Penempatan investasi Purchases of investment
pada efek in securities
Penerimaan dividen dari Dividends received from
aktivitas operasi operating activities
Pembayaran dividen dari Dividends paid from
aktivitas operasi operating activities
Penerimaan bunga dari 395 604 Interests received from
aktivitas operasi operating activities
Pembayaran bunga dari ( 12,857 ) ( 7,166 ) Interests paid from
aktivitas operasi operating activities
Penerimaan 6,943 Income taxes refunded
pengembalian (paid) from operating
(pembayaran) pajak activities
penghasilan dari aktivitas
operasi
Pembayaran utang cukai Payments for excise
payable
Pengembalian Repayment (placement)
(penempatan) uang of refundable deposits
jaminan
Pembayaran pajak ( 7,547 ) ( 7,619 ) Payments for corporate
penghasilan badan income tax
Penerimaan Other cash inflows
(pengeluaran) kas lainnya (outflows) from operating
dari aktivitas operasi activities
Arus kas sebelum Net cash flows received
perubahan dalam aset from (used in) operating
dan liabilitas yang activities before changes
diperoleh dari (digunakan in assets and liabilities
untuk) aktivitas operasi
Penurunan (kenaikan) Decrease (increase)
aset operasi from operation assets
Penurunan (kenaikan) Decrease (increase)
efek-efek from securities
Penurunan (kenaikan) Decrease (increase)
kredit from credit
Penurunan (kenaikan) Decrease (increase)
aset lainnya from other assets
Kenaikan (penurunan) Increase (decrease)
liabilitas from liabilities
Kenaikan (penurunan) Increase (decrease)
simpanan dan from deposits and
simpanan dari bank deposits from other
lain banks
Kenaikan (penurunan) Increase (decrease)
Page 26
liabilitas lainnya from other liabilities
Jumlah arus kas bersih 30,437 39,447 Total net cash flows
yang diperoleh dari received from (used in)
(digunakan untuk) operating activities
aktivitas operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran biaya Payments for deferred
pengupasan tanah stripping costs
ditangguhkan
Pembayaran biaya Payments for deferred
mobilisasi ditangguhkan mobilisation costs
Pembayaran biaya Payments for deferred
ditangguhkan charges
Penerimaan dari Receipts from (payments
(pengeluaran untuk) dana for) aircraft maintenance
pemeliharaan pesawat funds
Pembayaran uang muka Payments for advances
pembelian aset tetap for purchase of property,
plant and equipment
Penerimaan dari Proceeds from disposal of
penjualan persediaan livestock production
hewan ternak produksi
Pembayaran untuk Payments for acquisition
perolehan persediaan of livestock production
hewan ternak produksi
Penerimaan dari Proceeds from disposal of
penjualan hutan tanaman industrial timber
industri plantations
Pembayaran untuk Payments for acquisition
perolehan hutan tanaman of industrial timber
industri plantations
Penerimaan dari Proceeds from disposal of
penjualan tanaman plantation assets
perkebunan
Pembayaran untuk Payments for acquisition
perolehan tanaman of plantation assets
perkebunan
Penerimaan dari Proceeds from disposal of
penjualan perkebunan plasma plantations
plasma
Pembayaran untuk Payments for acquisition
perolehan perkebunan of plasma plantations
plasma
Penerimaan dari Proceeds from disposal of
penjualan properti investment properties
investasi
Pembayaran untuk Payments for acquisition
perolehan properti of investment properties
investasi
Penerimaan dari 89 Proceeds from disposal of
penjualan aset tetap property, plant and
equipment
Pembayaran untuk ( 19,432 ) ( 21,651 ) Payments for acquisition
perolehan aset tetap of property, plant and
equipment
Penerimaan dari Proceeds from disposal of
penjualan aset agunan foreclosed assets
yang diambil alih
Penerimaan dari Proceeds from disposal of
penjualan aset minyak oil and gas assets
Page 27
dan gas bumi Pembayaran untuk Payments for acquisition perolehan aset minyak of oil and gas assets dan gas bumi Penerimaan dari Proceeds from disposal of penjualan aset eksplorasi exploration and dan evaluasi evaluation assets Pembayaran untuk Payments for acquisition perolehan aset eksplorasi of exploration and dan evaluasi evaluation assets Penerimaan dari Proceeds from disposal of penjualan hak toll road concession rights penguasaan jalan tol Pembayaran untuk Payments for acquisition perolehan hak of toll road concession penguasaan jalan tol rights Penerimaan dari Proceeds from disposal of penjualan properti mining properties pertambangan Pembayaran untuk ( 1,048 ) ( 3,416 ) Payments for acquisition perolehan properti of mining properties pertambangan Penerimaan dari Proceeds from disposal of penjualan aset intangible assets takberwujud Pembayaran untuk ( 1,122 ) ( 621 ) Payments for acquisition perolehan aset of intangible assets takberwujud Penerimaan dari Proceeds from disposal of penjualan tanah dalam land for development pengembangan Pembayaran untuk Payments for acquisition perolehan tanah dalam of land for development pengembangan Penerimaan dari Proceeds from disposal of penjualan aset other non-financial assets non-keuangan lainnya Pembayaran untuk Payments for acquisition perolehan aset of other non-financial non-keuangan lainnya assets Pencairan (penempatan) Withdrawal (placement) investasi jangka pendek of short-term investments Pencairan (penempatan) Withdrawal (placement) aset keuangan yang of financial assets at fair diukur pada nilai wajar value through profit or melalui laba rugi loss Pencairan (penempatan) Withdrawal (placement) aset keuangan nilai wajar of financial assets fair melalui pendapatan value through other komprehensif lainnya comprehensive income Pencairan (penempatan) Withdrawal (placement) dana yang dibatasi of restricted funds from penggunaannya dari investing activities aktivitas investasi Pencairan (penempatan) Withdrawal (placement) obligasi dan (atau) sukuk of bonds and (or) sukuk Penempatan aset Placement of financial keuangan biaya assets amotized cost perolehan diamortisasi investments Pencairan aset keuangan Withdrawal of financial biaya perolehan assets amortized cost
Page 28
diamortisasi investments Penerimaan dari Proceeds on sale of penjualan aset keuangan financial assets Pembayaran untuk Payments to acquire perolehan aset keuangan financial assets Penerimaan dari future Receipts from future contracts, forward contracts, forward contracts, option contracts, option contracts, dan swap contracts and swap contracts contracts Pembayaran untuk future Payments for future contracts, forward contracts, forward contracts, option contracts, option contracts, dan swap contracts and swap contracts contracts Pembayaran uang muka Payments for advances investasi on investments Penerimaan pembayaran Receipts from receivables piutang dari pihak from related parties berelasi Pembayaran pemberian Payments of receivables piutang kepada pihak from related parties berelasi Penerimaan pembayaran Receipts from receivables piutang dari pemegang from stockholders saham Pembayaran pemberian Payments of receivables piutang kepada from stockholders pemegang saham Uang muka dan pinjaman Cash advances and loans diberikan kepada pihak made to other parties, lain, selain institusi other than financing keuangan institutions Penerimaan Cash receipts from the pengembalian uang muka repayment of advances dan pinjaman diberikan and loans made to other kepada pihak lain parties Penerimaan dari Proceeds from disposal of pelepasan entitas anak subsidiaries Pembayaran untuk ( 90,542 ) Payments for acquisition perolehan entitas anak of subsidiaries Penerimaan dari Proceeds from sales of pelepasan kepentingan di interests in subsidiaries entitas anak tanpa without loss of control hilangnya pengendalian from investing activities dari kegiatan investasi Pembayaran untuk Payments for acquisition perolehan tambahan of additional interests in kepemilikan pada entitas subsidiaries anak Penerimaan dari Proceeds from sales of pelepasan kepemilikan interests in joint ventures pada entitas ventura bersama Pembayaran untuk Payments for acquisition perolehan kepemilikan of interests in joint pada entitas ventura ventures bersama Penerimaan dari Proceeds from sales of pelepasan kepemilikan interests in associates pada entitas asosiasi
Page 29
Pembayaran untuk Payments for acquisition perolehan kepemilikan of interests in associates pada entitas asosiasi Penerimaan dari Proceeds from disposal of pelepasan aset tidak non-current assets or lancar atau kelompok disposal groups classified lepasan yang as held-for-sale and diklasifikasikan sebagai discontinued operations dimiliki untuk dijual dan operasi yang dihentikan Penerimaan dividen dari Dividends received from aktivitas investasi investing activities Penerimaan bunga dari Interests received from aktivitas investasi investing activities Pembayaran bunga dari Interests paid from aktivitas investasi investing activities Penerimaan Income taxes refunded pengembalian (paid) from investing (pembayaran) pajak activities penghasilan dari aktivitas investasi Penerimaan Other cash inflows (pengeluaran) kas lainnya (outflows) from investing dari aktivitas investasi activities Jumlah arus kas bersih ( 21,513 ) ( 116,230 ) Total net cash flows yang diperoleh dari received from (used in) (digunakan untuk) investing activities aktivitas investasi Arus kas dari aktivitas Cash flows from financing pendanaan activities Penerimaan pinjaman 184,034 170,505 Proceeds from bank bank loans Pembayaran pinjaman ( 52,000 ) ( 45,000 ) Payments of bank loans bank Penerimaan pinjaman 7,516 Proceeds from non-bank dari lembaga keuangan financial institution loan non-bank Pembayaran pinjaman Payments of non-bank kepada lembaga financial institution loan keuangan non-bank Penerimaan pinjaman Proceeds from secured beragunan loans Pembayaran pinjaman Payments of secured beragunan loans Penerimaan pinjaman Proceeds from unsecured tanpa agunan loans Pembayaran pinjaman Payments of unsecured tanpa agunan loans Penerimaan pinjaman Proceeds from step loans penerusan Pembayaran pinjaman Payments of step loans penerusan Penerimaan utang dari Proceeds from loan from bantuan pemerintah government of the republik Indonesia republic of indonesia Pembayaran utang Payments of loan from bantuan dari pemerintah government of the republik indonesia republic of indonesia Penerimaan pinjaman Proceeds from subordinasi subordinated loans Pembayaran pinjaman Payments of
Page 30
subordinasi subordinated loans
Penerimaan liabilitas Proceeds from joint
kerjasama operasi operation liabilities
Pembayaran liabilitas Payments of joint
kerjasama operasi operation liabilities
Penerimaan utang Proceeds from consumer
pembiayaan konsumen financing payables
Pembayaran utang Payments of consumer
pembiayaan konsumen financing payables
Penerimaan liabilitas Proceeds from finance
sewa pembiayaan lease liabilities
Pembayaran liabilitas ( 6,930 ) ( 4,375 ) Payments of finance
sewa pembiayaan lease liabilities
Penerimaan utang listrik Proceeds from electricity
swasta purchase payables
Pembayaran utang listrik Payments of electricity
swasta purchase payables
Penerimaan utang retensi Proceeds from retention
payables
Pembayaran utang Payments of retention
retensi payables
Penerimaan wesel bayar Proceeds from notes
payable
Pembayaran wesel bayar Payments of notes
payable
Penerimaan dari surat Proceeds from medium
utang jangka menengah term notes
Pembayaran dari surat Payments of medium
utang jangka menengah term notes
Penerimaan dari Proceeds from bonds
penerbitan obligasi payable
Pembayaran utang Payments of bonds
obligasi payable
Obligasi subordinasi yang Subordinated bonds
diterbitkan issued
Pembayaran obligasi Payments of
subordinasi subordinated bonds
Penerimaan sukuk Proceeds from sukuk
Pembayaran sukuk Payments of sukuk
Penerimaan pinjaman 59,226 44,673 Proceeds from other
lainnya borrowings
Pembayaran pinjaman ( 183,472 ) ( 9,612 ) Payments of other
lainnya borrowings
Penerimaan dari Proceeds from
penerbitan obligasi convertible bonds
konversi issuance
Pembayaran obligasi Payments of convertible
konversi bonds
Pembayaran biaya emisi Payments of bonds
penerbitan obligasi issuance costs
Pencairan (penempatan) Withdrawal (placement)
dana yang dibatasi of restricted funds from
penggunaannya dari financing activities
aktivitas pendanaan
Penerimaan utang pihak Proceeds from due to
berelasi related parties
Pembayaran utang pihak Payments of due to
berelasi related parties
Penerimaan utang Proceeds from due to
pemegang saham stockholders
Page 31
Pembayaran utang Payments of due to
pemegang saham stockholders
Penerimaan dari Proceeds from issuance
penerbitan saham biasa of common stocks
Penerimaan dari Proceeds from issuance
penerbitan saham of preferred stocks
preferen
Penerimaan dari Proceeds from issuing
penerbitan instrumen other equity instruments
ekuitas lainnya
Pembayaran biaya emisi Payments of stock
saham issuance costs
Penerimaan dari 8,475 Proceeds from sales
penjualan (pembelian) (purchases) of treasury
saham tresuri stocks
Penerimaan dari program Proceeds from employee
opsi saham karyawan stock options program
Penyelesaian Settlement (placement) of
(penempatan) transaksi derivative transactions
derivatif
Penerimaan dari Proceeds from sales of
pelepasan kepentingan di interests in subsidiaries
entitas anak tanpa without loss of control
hilangnya pengendalian from financing activities
dari kegiatan pendanaan
Penerimaan dari Proceed from increase of
penambahan kepemilikan non-controlling interest
dari non-pengendali
Pembayaran untuk Payments for acquisition
perolehan kepentingan of non-controlling
pihak non-pengendali interests in subsidiaries
pada entitas anak
Pembayaran dividen dari ( 3,243 ) ( 75,857 ) Dividends paid from
aktivitas pendanaan financing activities
Penerimaan bunga dari Interests received from
aktivitas pendanaan financing activities
Pembayaran bunga dari Interests paid from
aktivitas pendanaan financing activities
Penerimaan Income taxes refunded
pengembalian (paid) from financing
(pembayaran) pajak activities
penghasilan dari aktivitas
pendanaan
Penerimaan 2,828 Other cash inflows
(pengeluaran) kas lainnya (outflows) from financing
dari aktivitas pendanaan activities
Jumlah arus kas bersih 8,918 87,850 Total net cash flows
yang diperoleh dari received from (used in)
(digunakan untuk) financing activities
aktivitas pendanaan
Jumlah kenaikan 17,842 11,067 Total net increase
(penurunan) bersih kas (decrease) in cash and
dan setara kas cash equivalents
Kas dan setara kas arus kas, 72,987 61,760 Cash and cash equivalents
awal periode cash flows, beginning of the
period
Efek perubahan nilai kurs Effect of exchange rate
pada kas dan setara kas changes on cash and cash
equivalents
Kas dan setara kas dari Cash and cash equivalent of
entitas anak yang deconsolidated subsidiaries
Page 32
didekonsolidasikan
Kenaikan (penurunan) kas 1,442 452 Other increase (decrease) in
dan setara kas lainnya cash and cash equivalents
Kas dan setara kas arus 92,271 73,279 Cash and cash equivalents
kas, akhir periode cash flows, end of the
period
Page 33
[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2024
Kebijakan akuntansi signifikan Significant accounting policies
Dasar penyusunan laporan keuangan konsolidasian The interim consolidated financial statements have been prepared on the historical cost basis, except Basis of preparation of consolidated
for certain financial instruments that are measured at fair values at the end of each reporting period, as financial statements
explained in the accounting policies below. Historical cost is generally based on the fair value of the
consideration given in exchange for goods and services. Fair value is the price that would be received
to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. The interim consolidated statements of cash flows are prepared using the direct
method with classifications of cash flows into operating, investing and financing activities. The Directors
have, at the time of approving the interim consolidated financial statements, a reasonable expectation
that the Group has adequate resources to continue in operational existence for the foreseeable future.
Thus, they continue to adopt the going concern basis of accounting in preparing the interim
consolidated financial statements.
Prinsip-prinsip konsolidasi The interim consolidated financial statements incorporate the financial statements of the Company and Principles of consolidation
entities (including structured entities) controlled by the Group. Control is achieved where the Company
has the power over the investee; is exposed, or has rights, to variable returns from its involvement with
the investee; and has the ability to use its power to affect its returns. The Company reassesses
whether or not it controls an investee if facts and circumstances indicate that there are changes to one
or more of the three elements of control listed above. When the Company has less than a majority of
the voting rights of an investee, it has power over the investee when the voting rights are sufficient to
give it the practical ability to direct the relevant activities of the investee unilaterally. The Company
considers all relevant facts and circumstances in assessing whether or not the Company voting rights
in an investee are sufficient to give it power, including (i) the size of the Company holding of voting
rights relative to the size and dispersion of holding of the other vote holders; (ii) potential voting rights
held by the Company, other vote holders or other parties; (iii) rights arising from other contractual
arrangements; and (iv) any additional facts and circumstances that indicate that the Company has, or
does not have, the current ability to direct the relevant activities at the time that decisions need to be
made, including voting patterns at previous shareholders meetings. Consolidation of a subsidiary
begins when the Company obtains control over the subsidiary and ceases when the Company loses
control of the subsidiary. Specifically, income and expense of a subsidiary acquired or disposed of
during the year are included in the consolidated statement of profit or loss and other comprehensive
income from the date the Company gains control until the date when the Company ceases to control
the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to
bring their accounting policies in line with the Group accounting policies. All intra Group assets and
liabilities, equity, income, expenses and cash flows relating to transactions between members of the
Group are eliminated in full on consolidation. Non-controlling interests in subsidiaries are identified
separately from the Group equity therein. Those interests of non-controlling stockholders that are
present ownership interests entitling their holders to a proportionate share of net assets upon
liquidation may initially be measured at fair value or at the non-controlling interests proportionate share
of the fair value of the acquiree identifiable net assets. The choice of measurement is made on an
Page 34
acquisition-byacquisition basis. Other non-controlling interests are initially measured at fair value.
Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those
interests at initial recognition plus the non-controlling interests share of subsequent changes in equity.
Profit or loss and each component of other comprehensive income are attributed to the owners of the
Company and to the noncontrolling interest. Total comprehensive income of subsidiaries is attributed to
the owners of the Company and the non-controlling interest even if this results in the non-controlling
interest having a deficit balance.
Kas dan setara kas For cash flow presentation purposes, cash and cash equivalents consist of cash on hand and in banks Cash and cash equivalents
and all unrestricted investments with maturities of three months or less from the date of placement.
Piutang usaha dan piutang lain-lain Calculation of loss allowance for trade accounts receivable When measuring ECL, the Group uses Trade and other receivables
historical defaults rates for groupings of various customer segments that have similar credit risk
characteristics, and reasonable and supportable forward-looking information, which is based on
assumptions for the future movement of different economic drivers and how these drivers will affect
each others. Loss given default is an estimate of the loss arising on default. It is based on the
difference between the contractual cash flows due and those that the lender would expect to receive,
taking into account cash flows from collateral and integral credit echancements. Probability of default
constitutes a key input in measuring ECL. Probability of default is an estimate of the likelihood of
default over a given time horizon, the calculation of which includes historical data, assumptions and
expectations of future conditions. The loss allowance for trade accounts receivable is disclosed in Note
6.
Persediaan Inventories consist of spare parts and supplies, thermal coal, fuel and others are recognized at the Inventories
lower of cost and net realizable value. Cost is determined using the weighted average method. Cost of
thermal coal, includes an appropriate allocation of material costs, labor costs and overhead costs
related to mining activities. Net realizable value represents the estimated selling price for inventories
less all estimatedcosts of completion and costs necessary to make the sale. The provision for obsolete
and slow moving inventories is determined on the basis of estimated future usage of individual
inventory items.
Tanaman produktif Bearer plants
Aset tetap Property, plant and equipment held for use in the production or supply of goods or services, or for Fixed assets
administrative purposes, are stated at cost, less accumulated depreciation and any accumulated
impairment losses. Depreciation is recognized so as to write-off the cost of assets less residual values
using the straight-line method based on the estimated useful lives of the assets as follows: - 8 - 20
years for building and improvements - 4 - 12 years for plant, equipment and vehicles - 4 - 5 years for
furniiture and fixtures Certain components of plant, equipment, and vehicles are depreciated using
hourly utilization basis over their estimated operating life. The estimated useful lives, residual values
and depreciation method are reviewed at each year end, with the effect of any changes in estimate
accounted for on a prospective basis. Land is stated at acquisition cost and is not depreciated. The
cost of maintenance and repairs is charged to profit or loss as incurred. Other costs incurred
subsequently to add to, replace part of, or service an item of property, plant and equipment, are
recognized as asset if, and only if it is probable that future economic benefits associated with the item
will flow to the entity and the cost of the item can be measured reliably. An item of property, plant and
equipment is derecognized upon disposal or when no future economic benefits are expected to arise
from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of
property, plant and equipment is determined as the difference between the sales proceeds and the
carrying amount of the asset and is recognized in profit or loss. Construction in progress is stated at
cost which includes borrowing costs during construction on debts incurred to finance the construction.
Page 35
Construction in progress is transferred to the respective property, plant and equipment account when
completed and ready for use
Tanah belum dikembangkan Undeveloped land
Aset biologis Biological assets
Perkebunan plasma Plasma plantations
Penurunan nilai aset nonkeuangan At reporting dates, the Group reviews the carrying amount of non-financial assets to determine whether Impairment of non-financial assets
there is any indication that those assets have suffered an impairment loss. If any such indication exists,
the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
Group estimates the recoverable amount of the cash generating unit to which the asset belongs. When
a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to
individual cash-generating units, or otherwise they are allocated to the smallest group of
cash-generating units for which a reasonable and consistent allocation basis can be identified.
Estimated recoverable amount is the higher of fair value less cost to sell and value in use. In assessing
value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific
to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable
amount of the non-financial asset (cash generating unit) is less than its carrying amount, the carrying
amount of the asset (cash generating unit) is reduced to its recoverable amount and an impairment
loss is recognized immediately in profit or loss. When an impairment loss subsequently reverses, the
carrying amount of the asset (or a cash-generating unit) is increased to the revised estimate of its
recoverable amount, but so that the increased carrying amount does not exceed the carrying amount
that would have been determined had no impairment loss been recognized for the asset (or
cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in profit
or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the
impairment loss is treated as a revaluation increase.
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain As lessee The Group assess whether a contract is or contains a lease, at inception of the contract. The Trade payables and other liabilities
Group recognize a right-of-use asset and a corresponding lease liability with respect to all lease
arrangements, except for short-term leases (defined as leases with a lease term of 12 months or less)
and leases of low value assets. For these leases, the Group recognize the lease payments as an
operating expense on a straight-line basis over the term of the lease unless another systematic basis is
more representative of the time pattern in which economic benefits from the leased assets are
consumed. The lease liability is initially measured at the present value of the lease payments that are
not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate
cannot be readily determined, the Group use the incremental borrowing rate specific to the lessee.
Lease payments included in the measurement of the lease liability comprise: Fixed lease payments
(including insubstance fixed payments), less any lease incentives; Variable lease payments that
depend on an index or rate, initially measured using the index or rate at the commencement date; The
amount expected to be payable under residual value guarantees; The exercise price of purchase
options, if it is reasonably certain to exercise the options; and Payments of penalties for terminating the
lease, if the lease term reflects the exercise of an option to terminate the lease. The lease liability is
presented as a separate line in the consolidated statement of financial position. The lease liability is
subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using
the effective interest method) and by reducing the carrying amount to reflect the lease payments made.
Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use
Page 36
asset) whenever: The lease term has changed or there is a significant event or change in
circumstances resulting in a change in the assessment of exercise of a purchase option, in which case
the lease liability is remeasured by discounting the revised lease payments using a revised discount
rate; The lease payments change due to changes in an index or rate or a change in expected payment
under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the
revised lease payments using the initial discount rate (unless the lease payments change is due to a
change in a floating interest rate, in which case a revised discount rate is used); or A lease contract is
modified and the lease modification is not accounted for as a separate lease, in which case the lease
liability is remeasured by discounting the revised lease payments using a revised discount rate at the
effective date of the modification. The Group did not make any such adjustments during the periods
presented. The right-of-use assets comprise the initial measurement of the corresponding lease
liability, lease payments made at or before the commencement date, less any lease incentives received
and any initial direct costs. The rightof-use assets are subsequently measured at cost less accumulated
depreciation and impairment losses. Whenever the Group incur an obligation for costs to dismantle and
remove a leased asset, restore the site on which it is located or restore the underlying asset to the
condition required by the terms and conditions of the lease, to the extent the costs are related to a
right-of-useasset, the costs are included in the related rightof-use asset, unless those costs are
incurred to produce inventories. Right-of-use assets are depreciated over the shorter period of lease
term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the
cost of the rightof-use asset reflects that The Group expects to exercise a purchase option, the related
right-ofuse asset is depreciated over the useful life of the underlying asset. The depreciation starts at
the commencement date of the lease. The right-of-use assets are presented as a separate line in the
consolidated statement of financial position. The Group applies PSAK 48 Impairment of Assets to
determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as
described in the impairment of assets policy. Variable rents that do not depend on an index or rate are
not included in the measurement of the lease liability and the right-of-use asset. The related payments
are recognized as an expense in the period in which the event or condition that triggers those
payments occurs and are included in the line operating expenses in the consolidated statement ofprofit
or loss and other comprehensive income. As a practical expedient, PSAK 73 Leases permits a lessee
not to separate non-lease components, and instead account for any lease and associated non-lease
components as a single arrangement. The Group has not used this practical expedient. For a contracts
that contain a lease component and one or more additional lease or non-lease components, the Group
allocates the consideration in the contract to each lease component on the basis of the relative
stand-alone price of the lease component and the aggregate stand-alone price of the non-lease
components. Sale and leaseback When the Group transfers an asset to another entity and leases that
asset back, the Group accounts for the transfer contract and the lease, by first applying the
requirements of PSAK 72 when a performance obligation is satisfied to determine whether the transfer
of the asset is accounted for as a sale. If the transfer of asset satisfies the requirements of PSAK 72 to
be accounted for as a sale, the transaction is accounted for as follows: The Group measures the
right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the
asset that relates to the right-of-use assets retained by the Group. Accordingly, the Group recognizes
only the amount of any gain or loss that relates to the rights transferred. If the fair value of the
consideration for the sale of an asset does not equal the fair value of the asset, or if the payments for
the lease are not at market rates, the Group makes the following adjustments to measure the sale
proceeds at fair value: Any below-market terms accounted for as a prepayment of lease payments; and
Any above-market terms accounted for as additional financing provided by the lessor to the lessee. If
the transfer of asset does not satisfy the requirements of PSAK 72 to be accounted for as a sale, the
Page 37
Group continues to recognize the transferred asset and recognizes a financial liability equal to the
transfer proceeds.
Pengakuan pendapatan dan beban Interest income Interest income from a financial asset is recognized when is probable that the Revenue and expense recognition
economic benefits will flow to the Group and the amount of income can be measured reliably. Interest
income is accrued on a time basis, by reference to the principal outstanding and at the effective interest
rate applicable, which is the rate that exactly discounts estimated future cash receipts through the
expected life of the financial asset to that asset net carrying amount on initial recognition. Recognition
of revenue contract with customer In determining revenue recognition, the Group perform the following
transaction analysis: 1. Identify contracts with customers that meet all the following criteria: The parties
to the contract have approved the contract, The Group can identify each party rights regarding the
goods and services to be transferred, The Group can identify the payment terms for the goods or
services to be transferred, The contract has commercial substance, and It is probable that the Group
will collect the consideration in exchange for the goods or services to be transferred to the customers;
2. Identify performance obligations; 3. Determine the transaction price; 4. Allocate the transaction price
to performance obligations; and 5. Recognize revenue. The Group recognize revenue when the
performance obligation has been satisfied by transferring a promised goods or services to the
customer. Revenue is measured based on the consideration specified in the contract and excludes
amounts collected on behalf of third parties. Rendering of services The Group generates revenue from
the provision of mining services, including contract mining, overburden removal, and coal haulage to
the mining sector. The Group also generates revenue from providing logistics and support services to
the oil and gas sector. The Group enters into short- and long-term service contracts with customers.
Under the terms of the contracts, the Group enhances assets which the customers control or the
customers simultaneously receive and consume the benefit of the Group performance. Revenue from
service contracts is therefore recognized over time based on the stage of completion of the contract at
the end of the reporting period. The stage of completion may be determined based on methods that
can reasonably measure the services performed. Depending on nature of the service contracts, the
methods may include: a. Surveys of work performed; b. Value of work completed determined based on
schedule of rates for each of the activities performed which identify value for the work performed and
hence the value of the revenue to be recognized; c. Services performed to date as a percentage of
total services to be performed; or d. The proportion of contract costs incurred for work performed to
date relative to the estimated total contract costs. Revenue from construction contracts The Group
enters into long-term construction contracts with customers. The performance obligation is usually the
entire project, as provided for in the contract, given that the different services are highly
interdependent, integrated, and are aimed at transferring the project to the customer as a whole,
representing the combined output for which the customer has contracted. Under the terms of the
contracts, the Group enhances assets which the customers control. Revenue from construction
contracts is therefore recognized over time on a cost input method, i.e. based on the proportion of
contract costs incurred for work performed to date relative to the estimated total contract costs.
Management considers that this input method is an appropriate measure of the progress towards
complete satisfaction of these performance obligations for long-term construction contracts of the
Group Where the outcome of a performance obligation cannot be reasonably measured, and the costs
incurred in satisfying the performance obligation are expected to be recoverable, the revenue is
recognized only to the extent of the costs incurred. When it is probable that the cost incurred in
satisfying a performance obligation will exceed the contract revenue, the expected loss is recognized
immediately. There is no significant financing component in construction contracts as the average
credit term is below 1 year. The Group presents its contract balances, on a contract-by-contract basis,
in a net contract asset or liability position, separately from its trade receivables. Contract assets and
Page 38
trade receivables are both rights to consideration in exchange for goods or services that the Group has
transferred to a customer; however, the classification depends on whether such right is only conditional
on the passage of time (trade receivables) or if it is also conditional on something else (contract
assets), such as the satisfaction of further performance obligations under the contract. A contract
liability is the cumulative amount received and contractually receivable by the Group that exceeds the
right to consideration resulting from the Group performance under a given contract. Expenses
Expenses are recognized when incurred.
Penjabaran mata uang asing The individual financial statements of each Group entity are measured and presented in the currency of Foreign currency translation
the primary economic environment in which the entity operates (its functional currency). The
consolidated financial statements of the Group are presented in U.S. Dollar (US$), which is the
functional currency of the Company and the presentation currency for the interim consolidated financial
statements. In preparing the financial statements of each individual Group entity, transactions in
currencies other than the entity functional currency (foreign currencies) are recognized at the rates of
exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary
items denominated in foreign currencies are retranslated at the rates prevailing at that date.
Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at
the rates prevailing at the date when the fair value was determined. Non-monetary items that are
measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences on
monetary items are recognized in profit or loss or other comprehensive income in the period in which
they arise. For the purpose of presenting these interim consolidated financial statements, the assets
and liabilities of the subsidiaries, except PTKPI, are translated into U.S. Dollar using exchange rates
prevailing at the end of each reporting period. Income and expense items are translated at the average
exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which
case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any,
are recognized in other comprehensive income and accumulated in equity (and attributed to
non-controlling interests as appropriate). Goodwill and fair value adjustments to identifiable assets
acquired and liabilities assumed through acquisition of a foreign operation are treated as assets and
liabilities of the foreign operation and translated at the rate of exchange prevailing at the end of each
reporting period. Exchange differences arising are recognized in other comprehensive income.
Transaksi dengan pihak berelasi A related party is a person or entity that is related to the Group (the reporting entity): a. A person or a Transactions with related parties
close member of that person family is related to the reporting entity if that person: i. has control or joint
venture over the reporting entity; ii. has significant influence over the reporting entity; or iii. is a member
of the key management personnel of the reporting entity or of a parent of the reporting entity. b. An
entity is related to the reporting entity if any of the following conditions applies: i. The entity, and the
reporting entity are members of the same Group (which means that each parent, subsidiary and fellow
subsidiary is related to the others). ii. One entity is an associate or joint venture of the other entity (or
an associate or joint venture of a member of a Group of which the other entity is a member). iii. Both
entities are joint ventures of the same third party. iv. One entity is a joint venture of a third entity and
the other entity is an associate of the third entity. v. The entity is a post-employment benefit plan for the
benefit of employees of either the reporting entity, or an entity related to the reporting entity. If the
reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.
vi. The entity is controlled or jointly controlled by a person identified in (a). vii. A person identified in (a)
(i) has significant influence over the entity or is a member of the key management personnel of the
entity (or a parent of the entity). viii. The entity, or any member of a Group of which it is a part, provides
key management personnel services to the reporting entity or to the parent of the reporting entity.
Significant transactions with related parties, whether or not made at similar terms and conditions as
those done with third parties, are disclosed in the interim consolidated financial statements
Page 39
Pajak penghasilan Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax The Income taxes
tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in profit or loss because it excludes items of income or expense that are taxable or deductible
in other years and it further excludes items that are never taxable or deductible. The Group liability for
current tax is calculated using tax rates that have been enacted or substantively enacted by the end of
the reporting period. A provision is recognized for those matters for which the tax determination is
uncertain but it is considered probable that there will be a future outflow of funds to a tax authority. The
provisions are measured at the best estimate of the amount expected to become payable. The
assessment is based on the judgement of tax professionals within the Group supported by previous
experience in respect of such activities and in certain cases based on specialist independent tax
advice. Deferred tax Deferred tax is recognized on temporary differences between the carrying
amounts of assets and liabilities in the interim consolidated financial statements and the corresponding
tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for
all taxable temporary differences. Deferred tax assets are generally recognized for all deductible
temporary differences to the extent that is probable that taxable profit will be available against which
those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not
recognized if the temporary differences arise from the initial recognition (other than in a business
combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the
accounting profit. In addition, deferred tax liabilities are not recognized if the temporary differences
arise from the initial recognition of goodwill. Deferred tax assets and liabilities are measured at the tax
rates that are expected to apply in the period in which the liability is settled or the asset realized, based
on the tax rates (and tax laws) that have been enacted, or substantively enacted, by the end of the
reporting period. The measurement of deferred tax assets and liabilities reflects the tax consequences
that would follow from the manner in which the Group expects, at the end of the reporting period, to
recover or settle the carrying amount of their assets and liabilities. The carrying amount of deferred tax
asset is reviewed at the end of each reporting period and reduced to the extent that it is no longer
probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Current and deferred tax are recognized as an expense or income in profit or loss, except when they
relate to items that are recognized outside of profit or loss (whether in other comprehensive income or
directly in equity), in which case the tax is also recognized outside of profit or loss, or where they arise
from the initial accounting for a business combination. In the case of a business combination, the tax
effect is included in the accounting for the business combination. Deferred tax assets and liabilities are
offset when there is legally enforceable right to set off current tax assets against current tax liabilities
and when they relate to income taxes levied by the same taxation authority on either the same taxable
entity or different taxable entities when there is an intention to settle its current tax assets and current
tax liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each
future period in which significant amounts of deferred tax liabilities or assets are expected to be settled
or recovered.
Pinjaman Financial liabilities Financial liabilities are classified as either financial liabilities FVTPL or amortized Borrowings
cost using the effective interest method. Financial liabilities at FVTPL Financial liabilities are classified
as at FVTPL when the financial liability is 1) contingent consideration of an acquirer in a business
combination to which PSAK 22 Business Combination applies, 2) held for trading or 3) it is designated
as at FVTPL. A financial liability is classified as held for trading if: it has been acquired principally for
the purpose of repurchasing it in the near term on initial recognition it is part of a portfolio of identified
financial instruments that The Group manages together and has a recent actual pattern of short-term
profit-taking; or it is a derivative, except for a derivative that is a financial guarantee contract or a
designated and effective hedging instrument. A financial liability other than a financial liability held for
Page 40
trading or contingent consideration of an acquirer in a business combination may be designated as at
FVTPL upon initial recognition if: such designation eliminates or significantly reduces a measurement
or recognition inconsistency that would otherwise arise; or the financial liability forms part of a group of
financial assets or financial liabilities or both, which is managed, and its performance is evaluated on a
fair value basis, in accordance with The Group documented risk management or investment strategy,
and information about The Grouping is provided internally on that basis; or it forms part of a contract
containing one or more embedded derivatives, and PSAK 71 Financial Instruments permits the entire
combined contract to be designated as at FVTPL. Financial liabilities measured at amortized cost
Financial liabilities that are not 1) contingent consideration of an acquirer in a business combination, 2)
held-for-trading or 3) designated as at FVTPL, are subsequently measured at amortized cost using the
effective interest method. Effective interest method The effective interest method is a method of
calculating the amortized cost of a financial liability and of allocating interest expense over the relevant
period. The effective interest rate is the rate that exactly discounts estimated future cash payments
(including all fees and points paid or received that form an integral part of the effective interest rate,
transaction costs and other premiums or discounts) through the expected life of the financial liability, or
(where appropriate) a shorter period to the net carrying amount on initial recognition. Foreign exchange
gains and losses For financial liabilities that are denominated in a foreign currency and are measured
at amortized cost as at each reporting date, the foreign exchange gains and losses are determined
based on the amortized cost of the instruments. These foreign exchange gains and losses are
recognized in profit or loss for financial liabilities that are not part of a designated hedging relationship.
For those which are designated as a hedging instrument for a hedge of foreign currency risk, foreign
exchange gains and losses are recognized in other comprehensive income and accumulated in a
separate component of equity. The fair value of financial liabilities denominated in a foreign currency is
determined in that foreign currency and translated at the spot rate at the end of the reporting period.
For financial liabilities that are measured as at FVTPL, the foreign exchange component forms part of
the fair value gains or losses and is recognized in profit or loss for financial liabilities that are not part of
a designated hedging relationship. Derecognition of financial liabilities The Group derecognizes
financial liabilities when, and only when, the financial liabilities are discharged, cancelled or they expire.
The difference between the carrying amount of the financial liability derecognized and the consideration
paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.
When the Group exchanges with the existing lender one debt instrument into another one with the
substantially different terms, such exchange is accounted for as an extinguishment of the original
financial liability and the recognition of a new financial liability. Similarly, the Group accounts for
substantial modification of terms of an existing liability or part of it as an extinguishment of the original
financial liability and the recognition of a new liability. It is assumed that the terms are substantially
different if the discounted present value of the cash flows under the new terms, including any fees paid
net of any fees received and discounted using the original effective rate is at least 10 percent different
from the discounted present value of the remaining cash flows of the original financial liability. If the
modification is not substantial, the difference between: (1) the carrying amount of the liability before the
modification; and (2) the present value of the cash flows after modification is recognized in profit or loss
as the modification gain or loss within other gains and losses.
Provisi Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of Provisions
a past event, it is probable that the Group will be required to settle the obligation, and a reliable
estimate can be made of the amount of the obligation. The amount recognized as a provision is the
best estimate of the consideration required to settle the present obligation at the end of the reporting
period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is
measured using the cash flows estimated to settle the present obligation, its carrying amount is the
Page 41
present value of those cash flows. When some or all of the economic benefits required to settle a
provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is
virtually certain that reimbursement will be received and the amount of the receivable can be measured
reliably.
Imbalan kerja karyawan Defined benefit plans The Group provides post employment benefits for its employees at least Employee benefits
equivalent with the post employment benefits as stipulated in applicable Law. The cost of providing
post-employment benefits is determined using the Projected Unit Credit method, with actuarial
valuations being carried out at the end of each annual reporting period. Remeasurement, comprising
actuarial gains and losses, is reflected immediately in the consolidated statement of financial position
with a charge or credit recognized in other comprehensive income in the period in which they occur.
Remeasurement recognized in other comprehensive income is reflected as a separate item under other
comprehensive income in equity and will not be reclassified to profit or loss. Past service cost is
recognized in profit or loss in the period of a plan amendment. interest is calculated by applying the
discount rate at the beginning of the period to the defined benefit liability. Defined benefit costs are
categorised as follows: - Service cost (including current service cost past service cost, as well as gains
and losses on curtailments and settlements); - Interest expense; and - Remeasurement The Group
presents the first two components of defined benefit costs in profit or loss. Curtailment gains and losses
are accounted for as past service costs. The retirement benefit obligation recognized in the
consolidated statement of financial position represents the actual deficit in the Group defined benefit
plans. A liability for a termination benefit is recognized at the earlier of when the entity can no longer
withdraw the offer of the termination benefit and when the entity recognizes any related restructuring
costs. Other long-term benefits The cost of providing long-term benefits is determined using the
Projected Unit Credit method. Past service cost and actuarial gains or losses are recognized
immediately in profit or loss. The long-term employee benefits obligation recognized in the consolidated
statements of financial position represents the present value of the long-term employee benefits
obligation. Termination A liability for a termination benefit is recognized at the earlier of when the entity
can no longer withdraw the offer of the termination benefit and when the entity recognizes any related
restructuring costs.
Laba per saham Basic earnings per share is computed by dividing profit attributable to the owners of the Company by Earnings per share
the weighted average number of shares outstanding during the period. Diluted earnings per share is
computed by dividing net income attributable to the owners of the Company by the weighted average
number of shares outstanding as adjusted for the effects of all dilutive potential ordinary shares.
Dividen Dividends
Pelaporan segmen Operating segments are identified on the basis of internal reports about components of the Group that Segment reporting
are regularly reviewed by the chief operating decision maker in order to allocate resources to the
segments and to assess their performances. An operating segment is a component of an entity: a) that
engages in business activities which may earn revenue and incur expenses (including revenue and
expenses relating to the transaction with other components of the same entity); b) whose operating
results are reviewed regularly by the entity chief operating decision maker to make decision about
resources to be allocated to the segments and assess its performance; and c) for which discrete
financial information is available. Information reported to the chief operating decision maker for the
purpose of resource allocation and assessment of its performance is more specifically focused on the
category of each product.
Instrumen keuangan derivatif Derivative financial instruments
Penerapan standar akutansi baru a. Amendments/Improvements to Standards Effective in the Current Year In the current period, the The implementation of new
Group has applied a number of amendments/improvements to PSAK that are relevant to its operations statements of accounting standards
Page 42
and effective for accounting period beginning on or after January 1, 2024, which are: PSAK 201
(previously PSAK 1) (amendment) Presentation of financial statements: Non-current Liabilities with
Covenants PSAK 201 (previously PSAK 1) (amendment) Presentation of financial statements:
Classification of Liabilities as Current or Non-current PSAK 207 (previously PSAK 2) (amendment)
Statement of cash flows and PSAK 107 (previously PSAK 60) (amendment) Financial Instruments:
Disclosures: Supplier Finance Arrangements PSAK 116 (previously PSAK 73) (amendment) Lease:
Lease Liabilities in Sale and Leaseback Beginning January 1, 2024, references to the individual PSAKs
and ISAKs have been changed as published by Dewan Standar Akuntansi Keuangan Ikatan Akuntan
Indonesia (-IAI). The adoption of these amendments/ improvements does not result in changes to the
Group accounting policies and has no material impact to disclosures or on the amounts recognized in
the current period and prior years consolidated financial statements. b. Standard and
Amendments/Improvements to Standards Issued not yet Adopted At the date of authorization of these
interim consolidated financial statements, the following amendments to PSAK relevant to the Group
were issued but not effective, with early application permitted: Effective for periods beginning on or
after January 1, 2025 PSAK 221 (previously PSAK 10) (amendment) The effects of changes in foreign
exchange rates: Lack of Exchangeability As of the issuance date of the interim consolidated financial
statements, the effects of adopting these amendments on the interim consolidated financial statements
are not known nor reasonably estimable by management.
Kombinasi bisnis Acquisitions of businesses are accounted for using the acquisition method. The consideration Business combination
transferred in a business combination is measured at fair value, which is calculated as the sum of the
acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to
the former owners of the acquiree, and the equity interests issued by the Group in exchange for control
of the acquiree. Acquisition related costs are recognized in profit or loss as incurred. At the acquisition
date, the identifiable assets acquired and the liabilities assumed are recognized at their fair value
except for certain assets and liabilities that are measured in accordance with their relevant standards.
Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any
non-controlling interests in the acquiree, and the fair value of the acquirer previously held equity
interest in the acquire (if any) over the net of the acquisition-date amounts of the identifiable assets
acquired and the liabilities assumed. If, after the reassessment, the net of the acquisition-date amounts
of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration
transferred, the amount of any non-controlling interests in the acquiree and the fair value of the
acquirer previously held interest in the acquiree (if any), the excess is recognized immediately in profit
or loss as a bargain purchase gain. When the consideration transferred by the Group in a business
combination includes assets or liabilities resulting from a contingent consideration arrangement, the
contingent consideration is measured at its acquisition date fair value and included as part of the
consideration transferred in a business combination. Changes in the fair value of the contingent
consideration that qualify as measurement period adjustments are adjusted retrospectively, with
corresponding adjustments against goodwill. Measurement period adjustments are adjustments that
arise from additional information obtained during the measurement period (which can not exceed one
year from the acquisition date) about facts and circumstances that existed at the acquisition date. The
subsequent accounting for changes in the fair value of the contingent consideration that do not qualify
as measurement period adjustments depends on how the contingent consideration is classified.
Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates
and its subsequent settlement is accounted for within equity. Other contingent consideration is
remeasured to fair value at subsequent reporting dates with changes in fair value recognized in profit or
loss. When a business combination is achieved in stages, the Group previously held equity interest in
the acquiree is remeasured to fair value at the acquisition date and the resulting gain or loss, if any, is
Page 43
recognized in profit or loss. Amounts arising from interests in the acquiree prior to the acquisition date
that have previously been recognized in other comprehensive income are reclassified to profit or loss
where such treatment would be appropriate if that interests were disposed of. If the initial accounting
for a business combination is incomplete by the end of the reporting period in which the combination
occurs, the Group reports provisional amounts for the items for which the accounting is incomplete.
Those provisional amounts are adjusted during the measurement period, or additional assets or
liabilities are recognized, to reflect new information obtained about facts and circumstances that existed
as of the acquisition date that, if known, would have affected the amount recognized as of that date.
Penentuan nilai wajar Determination of fair value
Transaksi dan saldo dalam mata uang asing The individual financial statements of each Group entity are measured and presented in the currency of Foreign currency transactions and
the primary economic environment in which the entity operates (its functional currency). The balances
consolidated financial statements of the Group are presented in U.S. Dollar (US$), which is the
functional currency of the Company and the presentation currency for the consolidated financial
statements.
Giro pada Bank Indonesia dan bank lain Current accounts with Bank
Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and
other banks
Efek-efek Securities
Investasi jangka pendek Short-term investment
Aset hak guna The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease Right of use assets
payments made at or before the commencement date, less any lease incentives received and any
initial direct costs. The rightof- use assets are subsequently measured at cost less accumulated
depreciation and impairment losses.
Properti investasi Investment properties
Goodwill Goodwill
Investasi pada entitas asosiasi Investment in associates
Aset takberwujud Intangible assets acquired in a business combination are identified and recognized separately from Intangible assets
goodwill when they satisfy the definition of an intangible asset and their fair value can be measured
reliably. The cost of such intangible assets is their fair value at the acquisition date. Subsequent to
initial recognition, intangible assets acquired in a business combination are reported at cost less
accumulated amortization and accumulated impairment losses. Intangible asset, other than acquired
from business combination, is amortized over 4 10 years using the straight-line method. Intangible
assets, comprising of mining rights, acquired from business combination is amortized over the mining
permit life using straight line method.
Beban dibayar dimuka Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Aset minyak dan gas bumi Oil and gas properties
Aset eksplorasi dan evaluasi Exploration and evaluation activity involves the search for coal resources, determination of the Exploration and evaluation assets
technical feasibility and assessment of the commercial viability of the mineral resource. Exploration and
evaluation expenditures comprise of costs that are directly attributable to: acquisition of rights to
explore; topographical, geological, geochemical and geophysical studies; exploratory drilling; trenching
and sampling; and activities involved in evaluating the technical feasibility and commercial viability of
Page 44
extracting coal resources. Exploration and evaluation expenditures related to an area of interest is
written off as incurred, unless they are capitalized and carried forward, on an area of interest basis,
provided one of the following conditions is met: the costs are expected to be recouped through
successful development and exploitation of the area of interest or, alternatively, by its sale; or
exploration activities in the area of interest have not yet reached the stage which permits a reasonable
assessment of the existence or otherwise of economically recoverable reserves and active and
significant operations in or in relation to the area of interest are continuing Capitalized costs include
costs directly related to exploration and evaluation activities in the relevant area of interest. General
and administrative costs are allocated to an exploration or evaluation asset only to the extent that those
costs can be related directly to operational activities in the relevant area of interest. Exploration and
evaluation assets are recorded at cost less impairment charges. As the asset is not available for use, it
is not depreciated. Exploration and evaluation assets are assessed for impairment if facts and
circumstances indicate that impairment may exist. Exploration and evaluation assets are also tested for
impairment once commercial reserves are found, before the assets are transferred to mining
properties.
Aset konsesi Concession assets
Liabilitas atas kontrak A contract liability is the cumulative amount received and contractually receivable by the Group that Contract liabilities
exceeds the right to consideration resulting from the Group performance under a given contract
Simpanan nasabah dan simpanan dari bank lain Deposits from customers and
deposits from other banks
Obligasi subordinasi Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali Securities purchased under resell
agreements
Liabilitas pembongkaran aset restorasi area Asset abandoment and site
restoration
Saham treasuri Treasury stock
Modal saham Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan Financial assets and financial liabilities are recognized on the consolidated statement of financial Financial instruments
position when the Group becomes a party to the contractual provisions of the instrument. Financial
assets and financial liabilities are initially measured at fair value. Transaction costs that are directly
attributable to the acquisition or issue of financial assets and financial liabilities are added to or
deducted from the fair value of the financial assets and financial liabilities, as appropriate, on initial
recognition. Classification of financial assets Debt instruments that meet the following conditions are
subsequently measured at amortized cost: the financial asset is held within a business model whose
objective is to hold financial assets in order to collect contractual cash flows; and the contractual terms
of the financial asset give rise on specified dates to cash flows that are solely payments of principal and
interest on the principal amount outstanding. Debt instruments that meet the following conditions are
subsequently measured at fair value through other comprehensive income (FVTOCI): the financial
asset is held within a business model whose objective is achieved by both collecting contractual cash
flows and selling the financial assets; and the contractual terms of the financial asset give rise on
specified dates to cash flows that are solely payments of principal and interest on the principal amount
outstanding. By default, all other financial assets are subsequently measured at fair value through profit
or loss (FVTPL). Despite the foregoing, the Group may make the following irrevocable
Page 45
election/designation at initial recognition of a financial asset: to present subsequent changes in fair
value of an equity investment in other comprehensive income if certain criteria are met; and to
designate a debt investment that meets the amortized cost or FVTOCI criteria as measured at FVTPL if
doing so eliminates or significantly reduces an accounting mismatch. Amortized cost and effective
interest method The effective interest method is a method of calculating the amortized cost of a debt
instrument and of allocating interest income over the relevant period. For financial assets other than
purchased or originated credit-impaired financial assets (i.e. assets that are credit-impaired on initial
recognition), the effective interest rate is the rate that exactly discounts estimated future cash receipts
(including all fees and points paid or received that form an integral part of the effective interest rate,
transaction costs and other premiums or discounts) excluding expected credit losses, through the
expected life of the debt instrument, or, where appropriate, a shorter period, to the gross carrying
amount of the debt instrument on initial recognition. For purchased or originated creditimpaired financial
assets, a credit-adjusted effective interest rate is calculated by discounting the estimated future cash
flows, including expected credit losses, to the amortized cost of the debt instrument on initial
recognition. The amortized cost of a financial asset is the amount at which the financial asset is
measured at initial recognition minus the principal repayments, plus the cumulative amortization using
the effective interest method of any difference between that initial amount and the maturity amount,
adjusted for any loss allowance. On the other hand, the gross carrying amount of a financial asset is
the amortized cost of a financial asset before adjusting for any loss allowance. Interest income is
recognized using the effective interest method for debt instruments measured subsequently at
amortized cost and at FVTOCI. For financial instruments other than purchased or originated
credit-impaired financial assets, interest income is calculated by applying the effective interest rate to
the gross carrying amount of a financial asset. For financial assets that have subsequently become
credit-impaired, interest income is recognized by applying the effective interest rate to the amortized
cost of the financial asset. If, in subsequent reporting periods, the credit risk on the credit-impaired
financial instrument improves so that the financial asset is no longer credit-impaired, interest income is
recognized by applying the effective interest rate to the gross carrying amount of the financial asset.
For purchased or originated credit-impaired financial assets, the Group recognizes interest income by
applying the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial
recognition. The calculation does not revert to the gross basis even if the credit risk of the financial
asset subsequently improves so that the financial asset is no longer credit-impaired. Interest income is
recognized in profit and loss. Financial assets at FVTPL Financial assets that do not meet the criteria
for being measured at amortized cost or FVTOCI are measured at FVTPL, specifically: Investments in
equity instruments are classified as at FVTPL, unless the Group designate an equity investment that is
neither held for trading nor a contingent consideration arising from a business combination as at
FVTOCI on initial recognition. Debt instruments that do not meet the amortized cost criteria or the
FVTOCI criteria are classified as at FVTPL. In addition, debt instruments that meet either the amortized
cost criteria or the FVTOCI criteria may be designated as at FVTPL upon initial recognition if such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would
arise from measuring assets or liabilities or recognizing the gains and losses on them on different
bases. The Group have not designated any debt instruments as at FVTPL. Financial assets at FVTPL
are measured at fair value as at each reporting date, with any fair value gains or losses recognized in
profit or loss to the extent they are not part of a designated hedging relationship. The net gain or loss
recognized in profit or loss includes any dividend or interest earned on the financial asset and is
included in the gains and losses line item. Foreign exchange gains and losses The carrying amount of
financial assets that are denominated in a foreign currency is determined in that foreign currency and
translated at the spot rate as at each reporting date. Specifically: For financial assets measured at
Page 46
amortized cost that are not part of a designated hedging relationship, exchange differences are
recognized in profit or loss in the gains and losses line item; For debt instruments measured at FVTOCI
that are not part of a designated hedging relationship, exchange differences on the amortized cost of
the debt instrument are recognized in profit or loss in the gains and losses line item. Other exchange
differences are recognized in other comprehensive income in the investments revaluation reserve. For
financial assets measured at FVTPL that are not part of a designated hedging relationship, exchange
differences are recognized in profit or loss in the gains and losses line item; and For equity instruments
measured at FVTOCI, exchange differences are recognized in other comprehensive income in the
investments revaluation reserve. Impairment of financial assets The Group recognized a loss allowance
for expected credit losses () on investments in debt instruments that are measured at amortized cost.
No impairment loss is recognized for contract assets. The amount of expected credit losses is updated
at each reporting date to reflect changes in credit risk since initial recognition of the respective financial
instrument. The Group recognizes lifetime ECL for trade receivables, other receivables and contract
assets. The expected credit losses on these financial assets are estimated using a provision matrix
based on historical credit loss experience of the Group, adjusted for factors that are specific to the
debtors, general economic conditions and an assessment of both the current as well as the forecast
directionof conditions at the reporting date, including time value of money where appropriate. For all
other financial instruments, the Group recognizes lifetime ECL when there has been a significant
increase in credit risk since initial recognition. If, on the other hand, the credit risk on the financial
instrument has not increased significantly since initial recognition, the Group measures the loss
allowance for that financial instrument at an amount equal to 12-month ECL. The assessment of
whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of
a default occurring since initial recognition instead of on evidence of a financial asset being credit
impaired at the reporting date or an actual default occurring. Lifetime ECL represents the expected
credit losses that will result from all possible default events over the expected life of a financial
instrument. In contrast, 12 months ECL represents the portion of lifetime ECL that is expected to result
from default events on a financial instrument that are possible within 12 months after the reporting date.
Significant increase in credit risk In assessing whether the credit risk on a financial instrument has
increased significantly since initial recognition, the Group compares the risk of a default occurring on
the financial instrument as at the reporting date with the risk of a default occurring on the financial
instrument as at the date of initial recognition. In making this assessment, the group considers both
quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward looking information that is available without undue cost or effort.
Forward-looking information considered includes the future prospects of the industries in which the
Group debtors operate, obtained from economic expert reports, financial analysts, governmental
bodies, relevant think-tanks and other similar organizations, as well as consideration of various external
sources of actual and forecast economic information that relate to the Group core operations. In
particular, the following information is taken into account when assessing whether credit risk has
increased significantly since initial recognition: An actual or expected significant deterioration in the
financial instrument external (if available) or internal credit rating; Significant deterioration in external
market indicators of credit risk for a particular financial instrument, e.g. a significant increase in the
credit spread, the credit default swap prices for the debtor, or the length of time or the extent to which
the fair value of a financial asset has been less than its amortized cost; Existing or forecast adverse
changes in business, financial or economic conditions that are expected to cause a significant
decrease in the debtor ability to meet its debt obligations; An actual or expected significant
deterioration in the operating results of the debtor; Significant increases in credit risk on other financial
instruments of the same debtor; and An actual or expected significant adverse change in the
Page 47
regulatory, economic, or technological environment of the debtor that results in a significant decrease in
the debtor ability to meet its debt obligations. Irrespective of the outcome of the above assessment, the
Group presumes that the credit risk on a financial asset has increased significantly since initial
recognition when contractual payments are more than 30 days past due, unless the Group has
reasonable and supportable information that demonstrates otherwise. Despite the foregoing, the Group
assumes that the credit risk on a financial instrument has not increased significantly since initial
recognition if the financial instrument is determined to have low credit risk at the reporting date. A
financial instrument is determined to have low credit risk if: a. The financial instrument has a low risk of
default; b. The debtor has a strong capacity to meet its contractual cash flow obligations in the near
term; and c. Adverse changes in economic and business conditions in the longer term may, but will not
necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The Group
considers a financial asset to have low credit risk when the asset has external credit rating of grade in
accordance with the globally understood definition or if an external rating is not available, the asset has
an internal rating of . Performing means that the counterparty has a strong financial position and there
is no past due amounts. The Group regularly monitors the effectiveness of the criteria used to identify
whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes
past due. Definition of default The Group considers the following as constituting an event of default for
internal credit risk management purposes as historical experience indicates that financial assets that
meet either of the following criteria are generally not recoverable: when there is a breach of financial
covenants by the debtor; or Information developed internally or obtained from external sources
indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into
account any collateral held by the Group). Irrespective of the above analysis, the Group considers that
default has occurred when a financial asset is more than 90 days past due unless the Group has
reasonable and supportable information to demonstrate that a more lagging default criterion is more
appropriate. Credit-impaired financial assets A financial asset is credit-impaired when one or more
events that have a detrimental impact on the estimated future cash flows of that financial asset have
occurred. Evidence that a financial asset is credit-impaired includes observable data about the
following events: significant financial difficulty of the issuer or the borrower. a breach of contract, such
as a default or past due event. the lender(s) of the borrower, for economic or contractual reasons
relating to the borrower financial difficulty, having granted to the borrower a concession(s) that the
lender(s) would not otherwise consider. it is becoming probable that the borrower will enter bankruptcy
or other financial reorganization. the disappearance of an active market for that financial asset because
of financial difficulties. the purchase or origination of a financial asset at a deep discount that reflects
the incurred credit losses. Write-off policy The Group writes off a financial asset when there is
information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of
recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy
proceedings, or in the case of trade receivables, when the amounts are over one years past due,
whichever occurs sooner. Financial assets written off may still be subject to enforcement activities
under the Group recovery procedures, taking into account legal advice where appropriate. Any
recoveries made are recognized in profit or loss. Measurement and recognition of expected credit
losses The measurement of expected credit losses is a function of the probability of default, loss given
default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment
of the probability of default and loss given default is based on historical data adjusted by
forward-looking information as described above. As for the exposure at default, for financial assets, this
is represented by the assets gross carrying amount at the reporting date; for financial guarantee
contracts, the exposure includes the amount drawn down as at the reporting date, together with any
Page 48
additional amounts expected to be drawn down in the future by default date determined based on
historical trend, The Group understanding of the specific future financing needs of the debtors, and
other relevant forward-looking information. For financial assets, the expected credit loss is estimated as
the difference between all contractual cash flows that are due to the Group in accordance with the
contract and all the cash flows that the Group expect to receive, discounted at the original effective
interest rate. Where lifetime ECL is measured on a collective basis to cater for cases where evidence of
significant increases in credit risk at the individual instrument level may not yet be available, the
financial instruments are grouped on the following basis: nature of financial instruments (i.e. The Group
trade and other receivables and amounts due from customers are each assessed as a separate group.
Loans to related parties are assessed for expected credit losses on an individual basis); past-due
status; nature, size and industry of debtors; external credit ratings where available. The grouping is
regularly reviewed by management to ensure the constituents of each group continue to share similar
credit risk characteristics. If the Group have measured the loss allowance for a financial instrument at
an amount equal to lifetime ECL in the previous reporting period, but determines at the current
reporting date that the conditions for lifetime ECL are no longer met, the Group measure the loss
allowance at an amount equal to 12 months ECL at the current reporting date. The Group recognize an
impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to
their carrying amount through a loss allowance. Derecognition of financial assets The Group
derecognize a financial asset only when the contractual rights to the cash flows from the asset expire,
or when it transfers the financial asset and substantially all the risks and rewards of ownership of the
asset to another party. If the Group neither transfer nor retain substantially all the risks and rewards of
ownership and continues to control the transferred asset, the Group recognize their retained interest in
the asset and an associated liability for amounts it may have to pay. If the Group retain substantially all
the risks and rewards of ownership of a transferred financial asset, The Group continues to recognize
the financial asset and also recognizes a collateralised borrowing for the proceeds received. On
derecognition of a financial asset measured at amortized cost, the difference between the asset
carrying amount and the sum of the consideration received and receivable is recognized in profit or
loss. Financial Liabilities and Equity Instruments Classification as debt or equity Debt and equity
instruments issued by the Group are classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an
equity instrument. Equity instruments An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by a
group entity are recognized at the proceeds received, net of direct issue costs. Financial liabilities
Financial liabilities are classified as either financial liabilities FVTPL or amortized cost using the
effective interest method. However, financial liabilities that arise when a transfer of a financial asset
does not qualify for derecognition or when the continuing involvement approach applies, and financial
guarantee contracts issued by the Group, are measured in accordance with the specific accounting
policies set out below. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when
the financial liability is 1) contingent consideration of an acquirer in a business combination to which
PSAK 22 applies, 2) held for trading or 3) it is designated as at FVTPL. A financial liability is classified
as held for trading if: it has been acquired principally for the purpose of repurchasing it in the near term;
or on initial recognition it is part of a portfolio of identified financial instruments that The Group
manages together and has a recent actual pattern of short-term profit-taking; or it is a derivative, except
for a derivative that is a financial guarantee contract or a designated and effective hedging instrument.
A financial liability other than a financial liability held for trading or contingent consideration of an
acquirer in a business combination may be designated as at FVTPL upon initial recognition if: such
designation eliminates or significantly reduces a measurement or recognition inconsistency that would
Page 49
otherwise arise; or the financial liability forms part of a group of financial assets or financial liabilities or
both, which is managed and its performance is evaluated on a fair value basis, in accordance with The
Group documented risk management or investment strategy, and information about The Grouping is
provided internally on that basis; or it forms part of a contract containing one or more embedded
derivatives, and PSAK 71 permits the entire combined contract to be designated as at FVTPL.
Financial liabilities measured at amortized cost Financial liabilities that are not 1) contingent
consideration of an acquirer in a business combination, 2) held-for-trading or 3) designated as at
FVTPL, are subsequently measured at amortized cost using the effective interest method. Effective
interest method The effective interest method is a method of calculating the amortized cost of a
financial liability and of allocating interest expense over the relevant period. The effective interest rate
is the rate that exactly discounts estimated future cash payments (including all fees and points paid or
received that form an integral part of the effective interest rate, transaction costs and other premiums or
discounts) through the expected life of the financial liability, or (where appropriate) a shorter period to
the net carrying amount on initial recognition. Foreign exchange gains and losses For financial liabilities
that are denominated in a foreign currency and are measured at amortized cost as at each reporting
date, the foreign exchange gains and losses are determined based on the amortized cost of the
instruments. These foreign exchange gains and losses are recognized in profit or loss for financial
liabilities that are not part of a designated hedging relationship. For those which are designated as a
hedging instrument for a hedge of foreign currency risk, foreign exchange gains and losses are
recognized in other comprehensive income and accumulated in a separate component of equity The
fair value of financial liabilities denominated in a foreign currency is determined in that foreign currency
and translated at the spot rate at the end of the reporting period. For financial liabilities that are
measured as at FVTPL, the foreign exchange component forms part of the fair value gains or losses
and is recognized in profit or loss for financial liabilities that are not part of a designated hedging
relationship. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and
only when, the financial liabilities are discharged, cancelled or they expire. The difference between the
carrying amount of the financial liability derecognized and the consideration paid, including any
non-cash assets transferred or liabilities assumed, is recognized in profit or loss. When the Group
exchanges with the existing lender one debt instrument into another one with the substantially different
terms, such exchange is accounted for as an extinguishment of the original financial liability and the
recognition of a new financial liability. Similarly, the Group accounts for substantial modification of
terms of an existing liability or part of it as an extinguishment of the original financial liability and the
recognition of a new liability. It is assumed that the terms are substantially different if the discounted
present value of the cash flows under the new terms, including any fees paid net of any fees received
and discounted using the original effective rate is at least 10 per cent different from the discounted
present value of the remaining cash flows of the original financial liability. If the modification is not
substantial, the difference between: (1) the carrying amount of the liability before the modification; and
(2) the present value of the cash flows after modification is recognized in profit or loss as the
modification gain or loss within other gains and losses.
Aset tidak lancar yang diklasifikasikan sebagai dimiliki Non-current assets classified as held
untuk dijual for sale
Peristiwa setelah tanggal periode pelaporan Events after reporting period
Penerapan standar akuntansi baru a. Amendments/Improvements to Standards Effective in the Current Year In the current period, the Adoption of new accounting
Group has applied a number of amendments/improvements to PSAK that are relevant to its operations standards
and effective for accounting period beginning on or after January 1, 2024, which are: PSAK 201
(previously PSAK 1) (amendment) Presentation of financial statements: Non-current Liabilities with
Page 50
Covenants PSAK 201 (previously PSAK 1) (amendment) Presentation of financial statements:
Classification of Liabilities as Current or Non-current PSAK 207 (previously PSAK 2) (amendment)
Statement of cash flows and PSAK 107 (previously PSAK 60) (amendment) Financial Instruments:
Disclosures: Supplier Finance Arrangements PSAK 116 (previously PSAK 73) (amendment) Lease:
Lease Liabilities in Sale and Leaseback Beginning January 1, 2024, references to the individual PSAKs
and ISAKs have been changed as published by Dewan Standar Akuntansi Keuangan Ikatan Akuntan
Indonesia (-IAI). The adoption of these amendments/ improvements does not result in changes to the
Group accounting policies and has no material impact to disclosures or on the amounts recognized in
the current period and prior years consolidated financial statements.
Standar akuntansi yang telah disahkan namun belum b. Standard and Amendments/Improvements to Standards Issued not yet Adopted At the date of Accounting standards issued but not
berlaku efektif authorization of these interim consolidated financial statements, the following amendments to PSAK yet effective
relevant to the Group were issued but not effective, with early application permitted: Effective for
periods beginning on or after January 1, 2025 PSAK 221 (previously PSAK 10) (amendment) The
effects of changes in foreign exchange rates: Lack of Exchangeability As of the issuance date of the
interim consolidated financial statements, the effects of adopting these amendments on the interim
consolidated financial statements are not known nor reasonably estimable by management.
Utang pembiayaan konsumen Consumer financing liabilities
Page 51
[1611000_BD] Notes to the financial statements - Property, Plant, and Equipement (breakdown) - General Industry
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset Penambahan aset Pengurangan aset Reklasifikasi aset Penjabaran laporan keuangan aset Entitas anak baru aset Revaluasi aset Penurunan (pemulihan) nilai aset Aset
tetap tetap tetap tetap tetap tetap tetap tetap tetap
Nilai perolehan, Tanah, dimiliki langsung 15,539 2,139 17,678 Land, directly owned Carrying amount, gross
kotor Bangunan dan fasilitasnya, dimiliki langsung 44,903 8,778 ( 18 ) 53,663 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 564,997 ( 16,500 ) 35,987 ( 1,587 ) 582,897 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki 10,184 77 ( 18 ) 10,243 Furniture and office equipment, directly owned
langsung
Kendaraan bermotor, dimiliki langsung Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki Telecommunication Infrastructure, directly owned
langsung
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 635,623 ( 16,500 ) 46,981 ( 1,623 ) 664,481 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian 47,931 15,291 ( 33,891 ) 46 29,377 Machinery and heavy equipment, assets under
construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam Telecommunication Infrastructure, assets under
penyelesaian construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian 47,931 15,291 ( 33,891 ) 46 29,377 Assets under construction
Aset tetap 683,554 15,291 ( 16,500 ) 13,090 ( 1,577 ) 693,858 Property, plant, and equipment
Akumulasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated
Page 52
depresiasi Bangunan dan fasilitasnya, dimiliki langsung 17,486 1,583 (6) 19,063 Building and leasehold improvement, directly owned depreciation
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 426,416 19,642 ( 16,153 ) 7,804 ( 745 ) 436,964 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki 8,906 319 (3) 9,222 Furniture and office equipment, directly owned
langsung
Kendaraan bermotor, dimiliki langsung Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki Telecommunication Infrastructure, directly owned
langsung
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 452,808 21,544 ( 16,153 ) 7,804 ( 754 ) 465,249 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under
construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam Telecommunication Infrastructure, assets under
penyelesaian construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 452,808 21,544 ( 16,153 ) 7,804 ( 754 ) 465,249 Property, plant, and equipment
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan Aset tetap 230,746 228,609 Property, plant, and equipment Carrying amount
Page 53
[1611000_BD] Notes to the financial statements - Property, Plant, and Equipement (breakdown) - General Industry - Prior Year
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset Penambahan aset Pengurangan aset Reklasifikasi aset Penjabaran laporan keuangan aset Entitas anak baru aset Revaluasi aset Penurunan (pemulihan) nilai aset Aset
tetap tetap tetap tetap tetap tetap tetap tetap tetap
Nilai perolehan, Tanah, dimiliki langsung 15,539 15,539 Land, directly owned Carrying amount, gross
kotor Bangunan dan fasilitasnya, dimiliki langsung 43,786 1,113 4 44,903 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 546,910 4,449 ( 18,157 ) 30,540 1,255 564,997 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki 9,507 675 2 10,184 Furniture and office equipment, directly owned
langsung
Kendaraan bermotor, dimiliki langsung Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki Telecommunication Infrastructure, directly owned
langsung
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 615,742 4,449 ( 18,157 ) 32,328 1,261 635,623 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian 32,016 52,266 ( 2,569 ) ( 33,801 ) 19 47,931 Machinery and heavy equipment, assets under
construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam Telecommunication Infrastructure, assets under
penyelesaian construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian 32,016 52,266 ( 2,569 ) ( 33,801 ) 19 47,931 Assets under construction
Aset tetap 647,758 56,715 ( 20,726 ) ( 1,473 ) 1,280 683,554 Property, plant, and equipment
Akumulasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated
Page 54
depresiasi Bangunan dan fasilitasnya, dimiliki langsung 13,634 3,848 4 17,486 Building and leasehold improvement, directly owned depreciation
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 392,994 50,769 ( 18,094 ) 747 426,416 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki 8,318 586 2 8,906 Furniture and office equipment, directly owned
langsung
Kendaraan bermotor, dimiliki langsung Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki Telecommunication Infrastructure, directly owned
langsung
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 414,946 55,203 ( 18,094 ) 753 452,808 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under
construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam Telecommunication Infrastructure, assets under
penyelesaian construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 414,946 55,203 ( 18,094 ) 753 452,808 Property, plant, and equipment
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan Aset tetap 232,812 230,746 Property, plant, and equipment Carrying amount
Page 55
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 June 2024
Pengungkapan Disclosure
Pengungkapan catatan atas aset tetap Group reclassified its plant, equipment and vehicles amounted to US$ 13,090 thousand as of June 30, Disclosure of notes for property, plant
2024 from right-of-use assets (December 31, 2023: US$ 1,473 thousand which recognized to and equipment
right-of-use of asset). Management does not foresee any events that may occur that would prevent
completion of such construction in progress. The Company owns several parcels of land located in
West Nusa Tenggara, Balikpapan, Kabupaten Paser East Kalimantan and Timika measuring 419,711
square meters with Use Rights for a period of 20 and 30 years, until 2028, 2029, 2030, 2037, 2038,
2043, 2048, 2051 and 2052, respectively. Management believes that there will be no difficulty in the
extension of the landrights since they were acquired legally and supported by sufficient evidence of
ownership. Property, plant and equipment includes fully depreciated assets but are still in use with
acquisition cost of US$ 38,616 thousand as of June 30, 2024 (December 31, 2023: US$ 27,608
thousand). Plant, equipment and vehicles with carrying amount of US$ 111,821 thousand as of June
30, 2024 (December 31, 2023: US$ 122,281 thousand) are pledged as collateral for long-term loans
from third parties (Note 22). As of June 30, 2024, all buildings, plant, equipment and vehicles, and
fixtures were insured through a consortium led by PT Lippo General Insurance Tbk against all risks for
US$ 654,397 thousand (December 31, 2023: US$ 653,290 thousand). Management believes that the
insurance coverage is adequate to cover possible losses on the assets insured.
Page 56
[1612000_BD] Notes to the financial statements - Right of Use Assets (breakdown) - General Industry
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Aset hak Penambahan aset hak Pengurangan aset hak Reklasifikasi aset hak Penjabaran laporan keuangan aset hak Entitas anak baru aset hak Revaluasi aset hak Penurunan (pemulihan) nilai aset hak Aset hak
guna guna guna guna guna guna guna guna guna
Nilai perolehan, Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
kotor Alat pengangkutan, aset hak Transportation equipment, right of use
guna assets
Alat berat, aset hak guna 62,864 2,417 ( 3,329 ) ( 12,299 ) ( 1,151 ) 48,502 Heavy equipment, right of use assets
Bangunan, aset hak guna 75 ( 51 ) 24 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna 4,261 202 ( 791 ) (3) 3,669 Others, right of use assets
Aset hak guna 67,200 2,619 ( 3,380 ) ( 13,090 ) ( 1,154 ) 52,195 Right of use assets
Akumulasi Mesin, aset hak guna Machinery, right of use assets Carrying amount, accumulated
depresiasi Alat pengangkutan, aset hak Transportation equipment, right of use depreciation
guna assets
Alat berat, aset hak guna 27,826 5,061 ( 2,750 ) ( 7,804 ) ( 581 ) 21,752 Heavy equipment, right of use assets
Bangunan, aset hak guna 39 39 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna 1,783 94 1,877 Others, right of use assets
Aset hak guna 29,648 5,155 ( 2,750 ) ( 7,804 ) ( 581 ) 23,668 Right of use assets
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Penjabaran laporan keuangan aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Penurunan (pemulihan) nilai aset hak guna Aset hak guna
Nilai perolehan Aset hak guna 37,552 28,527 Right of use assets Carrying amount
Page 57
[1612000_BD] Notes to the financial statements - Right of Use Assets (breakdown) - General Industry - Prior Year
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Aset hak Penambahan aset hak Pengurangan aset hak Reklasifikasi aset hak Penjabaran laporan keuangan aset hak Entitas anak baru aset hak Revaluasi aset hak Penurunan (pemulihan) nilai aset hak Aset hak
guna guna guna guna guna guna guna guna guna
Nilai perolehan, Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
kotor Alat pengangkutan, aset hak Transportation equipment, right of use
guna assets
Alat berat, aset hak guna 56,000 768 ( 3,792 ) 10,666 ( 778 ) 62,864 Heavy equipment, right of use assets
Bangunan, aset hak guna 17 74 ( 16 ) 75 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna 4,623 8,831 ( 9,193 ) 4,261 Others, right of use assets
Aset hak guna 60,640 9,673 ( 3,808 ) 1,473 ( 778 ) 67,200 Right of use assets
Akumulasi Mesin, aset hak guna Machinery, right of use assets Carrying amount, accumulated
depresiasi Alat pengangkutan, aset hak Transportation equipment, right of use depreciation
guna assets
Alat berat, aset hak guna 25,121 7,246 ( 3,128 ) ( 1,413 ) 27,826 Heavy equipment, right of use assets
Bangunan, aset hak guna 17 40 ( 18 ) 39 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna 1,553 230 1,783 Others, right of use assets
Aset hak guna 26,691 7,516 ( 3,146 ) ( 1,413 ) 29,648 Right of use assets
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Penjabaran laporan keuangan aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Penurunan (pemulihan) nilai aset hak guna Aset hak guna
Nilai perolehan Aset hak guna 33,949 37,552 Right of use assets Carrying amount
Page 58
[1616000_BD] Notes to the financial statements - Revenue By Parties (breakdown) - General Industry
30 June 2024 30 June 2023
Catatan untuk pendapatan berdasarkan Notes for revenue by parties Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak pihak
Penjualan dan pendapatan Penjualan dan pendapatan
Nama pihak Nama pihak
usaha usaha
Party name Sales and revenue Party name Sales and revenue
Pihak berelasi 1 Fluor Petrosea Joint Operation 36,028 Related party 1 Pihak berelasi 1 Fluor Petrosea Joint Operation 27,687 Related party 1
Pihak berelasi 2 Related party 2 Pihak berelasi 2 Related party 2
Pihak berelasi 3 Related party 3 Pihak berelasi 3 Related party 3
Pihak berelasi 4 Related party 4 Pihak berelasi 4 Related party 4
Pihak berelasi 5 Related party 5 Pihak berelasi 5 Related party 5
Pihak berelasi 6 Related party 6 Pihak berelasi 6 Related party 6
Pihak berelasi 7 Related party 7 Pihak berelasi 7 Related party 7
Pihak berelasi 8 Related party 8 Pihak berelasi 8 Related party 8
Pihak berelasi 9 Related party 9 Pihak berelasi 9 Related party 9
Pihak berelasi 10 Related party 10 Pihak berelasi 10 Related party 10
Pihak berelasi lainnya Other related Pihak berelasi lainnya Other related
parties parties
Pihak berelasi 36,028 Related parties Pihak berelasi 27,687 Related parties
Pihak ketiga 1 PT Freeport Indonesia 76,223 Third party 1 Pihak ketiga 1 PT Freeport Indonesia 73,815 Third party 1
Pihak ketiga 2 PT Kideco Jaya Agung 55,790 Third party 2 Pihak ketiga 2 PT Kideco Jaya Agung 76,201 Third party 2
Pihak ketiga 3 BP Berau Ltd 34,211 Third party 3 Pihak ketiga 3 BP Berau Ltd 3,069 Third party 3
Pihak ketiga 4 PT Hardaya Mining Energy 30,519 Third party 4 Pihak ketiga 4 PT Hardaya Mining Energy 52,195 Third party 4
Pihak ketiga 5 PT Kartika Selabumi Mining 24,727 Third party 5 Pihak ketiga 5 PT Kartika Selabumi Mining 27,798 Third party 5
Pihak ketiga 6 Third party 6 Pihak ketiga 6 Third party 6
Pihak ketiga 7 Third party 7 Pihak ketiga 7 Third party 7
Pihak ketiga 8 Third party 8 Pihak ketiga 8 Third party 8
Pihak ketiga 9 Third party 9 Pihak ketiga 9 Third party 9
Pihak ketiga 10 Third party 10 Pihak ketiga 10 Third party 10
Pihak ketiga lainnya Others 60,526 Other third Pihak ketiga lainnya Others 13,260 Other third
parties parties
Pihak ketiga 281,996 Third parties Pihak ketiga 246,338 Third parties
Tipe pihak 318,024 Type of parties Tipe pihak 274,025 Type of parties
Page 59
Page 60
[1617000_BD] Notes to the financial statements - Revenue By Type (breakdown) - General Industry
30 June 2024 30 June 2023
Catatan untuk tipe pendapatan Notes for revenue by type Catatan untuk tipe pendapatan Notes for revenue by type
Penjualan dan pendapatan Penjualan dan pendapatan
Nama produk atau jasa Nama produk atau jasa
usaha usaha
Service or product name Sales and revenue Service or product name Sales and revenue
Pendapatan dari jasa 1 Mining 130,572 Service revenue 1 Pendapatan dari jasa 1 Mining 179,239 Service revenue 1
Pendapatan dari jasa 2 Construction and 141,241 Service revenue 2 Pendapatan dari jasa 2 Construction and 71,908 Service revenue 2
Engineering Engineering
Pendapatan dari jasa 3 Service 19,021 Service revenue 3 Pendapatan dari jasa 3 Service 21,664 Service revenue 3
Pendapatan dari jasa 4 Service revenue 4 Pendapatan dari jasa 4 Service revenue 4
Pendapatan dari jasa 5 Service revenue 5 Pendapatan dari jasa 5 Service revenue 5
Pendapatan dari jasa 6 Service revenue 6 Pendapatan dari jasa 6 Service revenue 6
Pendapatan dari jasa 7 Service revenue 7 Pendapatan dari jasa 7 Service revenue 7
Pendapatan dari jasa 8 Service revenue 8 Pendapatan dari jasa 8 Service revenue 8
Pendapatan dari jasa 9 Service revenue 9 Pendapatan dari jasa 9 Service revenue 9
Pendapatan dari jasa 10 Service revenue 10 Pendapatan dari jasa 10 Service revenue 10
Pendapatan jasa lainnya Others 1,234 Other service Pendapatan jasa lainnya Others 1,214 Other service
revenue revenue
Pendapatan dari jasa 292,068 Service revenue Pendapatan dari jasa 274,025 Service revenue
Pendapatan dari produk Sale of Coal 25,956 Product revenue 1 Pendapatan dari produk Product revenue 1
1 1
Pendapatan dari produk Product revenue 2 Pendapatan dari produk Product revenue 2
2 2
Pendapatan dari produk Product revenue 3 Pendapatan dari produk Product revenue 3
3 3
Pendapatan dari produk Product revenue 4 Pendapatan dari produk Product revenue 4
4 4
Pendapatan dari produk Product revenue 5 Pendapatan dari produk Product revenue 5
5 5
Pendapatan dari produk Product revenue 6 Pendapatan dari produk Product revenue 6
6 6
Pendapatan dari produk Product revenue 7 Pendapatan dari produk Product revenue 7
7 7
Pendapatan dari produk Product revenue 8 Pendapatan dari produk Product revenue 8
8 8
Page 61
Pendapatan dari produk Product revenue 9 Pendapatan dari produk Product revenue 9 9 9 Pendapatan dari produk Product revenue 10 Pendapatan dari produk Product revenue 10 10 10 Pendapatan produk Other product Pendapatan produk Other product lainnya revenue lainnya revenue Pendapatan dari produk 25,956 Product revenue Pendapatan dari produk 0 Product revenue Tipe pendapatan 318,024 Type of revenue Tipe pendapatan 274,025 Type of revenue
Page 62
[1619000_BD] Notes to the financial statements - Revenue With Value More Than 10% (breakdown) - General Industry
30 June 2024 30 June 2023
Catatan untuk pendapatan Note for revenue with value more than Catatan untuk pendapatan Note for revenue with value more than
lebih dari 10% 10% lebih dari 10% 10%
Penjualan dan pendapatan yang Penjualan dan pendapatan yang
Nama pihak Nama pihak
melebihi 10% dari total pendapatan melebihi 10% dari total pendapatan
Party name Sales and revenue more than 10% Party name Sales and revenue more than 10%
Pihak 1 Fluor Petrosea 36,028 Party 1 Pihak 1 Fluor Petrosea 27,687 Party 1
Joint Operation Joint Operation
Pihak 2 PT Freeport 76,223 Party 2 Pihak 2 PT Freeport 73,815 Party 2
Indonesia Indonesia
Pihak 3 PT Kideco Jaya 55,790 Party 3 Pihak 3 PT Kideco Jaya 76,201 Party 3
Agung Agung
Pihak 4 BP Berau Ltd 34,211 Party 4 Pihak 4 BP Berau Ltd 3,069 Party 4
Pihak 5 PT Hardaya 30,519 Party 5 Pihak 5 PT Hardaya 52,195 Party 5
Mining Energy Mining Energy
Pihak 6 PT Kartika 24,727 Party 6 Pihak 6 PT Kartika 27,798 Party 6
Selabumi Mining Selabumi Mining
Pihak 7 Party 7 Pihak 7 Party 7
Pihak 8 Party 8 Pihak 8 Party 8
Pihak 9 Party 9 Pihak 9 Party 9
Pihak 10 Party 10 Pihak 10 Party 10
Pihak lainnya dengan Other parties with Pihak lainnya dengan Other parties with
pendapatan lebih dari 10% revenue more than pendapatan lebih dari 10% revenue more than
10% 10%
Pihak dengan pendapatan 257,498 Party with revenue Pihak dengan pendapatan 260,765 Party with revenue
lebih dari 10% more than 10% lebih dari 10% more than 10%
Page 63
[1620100_BD] Notes to the financial statements - Trade receivables, by currency (breakdown) - General Industry
Piutang usaha berdasarkan mata Trade receivables by currency Piutang usaha berdasarkan mata Trade receivables by currency
uang uang
Piutang usaha [baris Piutang usaha [baris
komponen] komponen]
Piutang usaha, kotor Piutang usaha, kotor
Pihak ketiga IDR 129,276 IDR Third party Pihak ketiga IDR 116,282 IDR Third party
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 7,450 USD USD 12,713 USD
Mata uang lainnya Other Mata uang lainnya Other
currency currency
Mata uang 136,726 Currency Mata uang 128,995 Currency
Pihak berelasi IDR 29,297 IDR Related Pihak berelasi IDR 20,842 IDR Related
AUD AUD party AUD AUD party
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other Mata uang lainnya Other
currency currency
Mata uang 29,297 Currency Mata uang 20,842 Currency
Page 64
Piutang usaha berdasarkan Trade receivables by currency Piutang usaha berdasarkan Trade receivables by currency
mata uang mata uang
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai Piutang Penyisihan penurunan nilai Piutang
Piutang usaha, kotor Piutang usaha, kotor
piutang usaha usaha piutang usaha usaha
Pihak ketiga Mata uang 136,726 ( 417 ) 136,309 Third Currency Pihak ketiga Mata uang 128,995 ( 24 ) 128,971 Third Currency
party party
Piutang usaha berdasarkan Trade receivables by currency Piutang usaha berdasarkan Trade receivables by currency
mata uang mata uang
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Piutang usaha, Penyisihan penurunan nilai Piutang Piutang usaha, Penyisihan penurunan nilai Piutang
kotor piutang usaha usaha kotor piutang usaha usaha
Pihak Mata 29,297 29,297 Related Currency Pihak Mata 20,842 20,842 Related Currency
berelasi uang party berelasi uang party
Page 65
[1620200_BD] Notes to the financial statements - Trade receivables, by aging (breakdown) - General Industry
30 June 2024 31 December 2023
Piutang usaha berdasarkan umur Trade receivables by aging Piutang usaha berdasarkan umur Trade receivables by aging
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Piutang usaha, kotor Piutang usaha, kotor
Belum jatuh tempo Umur 131,892 Aging Not yet due Belum jatuh tempo Umur 104,507 Aging Not yet due
30 June 2024 31 December 2023
Piutang usaha berdasarkan Trade receivables by aging Piutang usaha berdasarkan Trade receivables by aging
umur umur
Piutang usaha [baris Piutang usaha [baris
komponen] komponen]
Piutang usaha, kotor Piutang usaha, kotor
Telah jatuh tempo 1 - 30 hari 21,940 1 - 30 days Overdue Telah jatuh tempo 1 - 30 hari 36,630 1 - 30 days Overdue
1 - 60 hari 1 - 60 days 1 - 60 hari 1 - 60 days
1 - 90 hari 1 - 90 days 1 - 90 hari 1 - 90 days
1 - 180 hari 1 - 180 days 1 - 180 hari 1 - 180 days
1 - 360 hari 1 - 360 days 1 - 360 hari 1 - 360 days
31 - 60 hari 7,381 31 - 60 days 31 - 60 hari 820 31 - 60 days
61 - 90 hari 888 61 - 90 days 61 - 90 hari 1,565 61 - 90 days
61 - 120 hari 61 - 120 days 61 - 120 hari 61 - 120 days
91 - 120 hari 25 91 - 120 days 91 - 120 hari 3,229 91 - 120 days
91 - 180 hari 91 - 180 days 91 - 180 hari 91 - 180 days
121 - 150 hari 121 - 150 days 121 - 150 hari 121 - 150 days
121 - 180 hari 1,758 121 - 180 days 121 - 180 hari 3,086 121 - 180 days
151 - 180 hari 151 - 180 days 151 - 180 hari 151 - 180 days
181 - 270 hari 181 - 270 days 181 - 270 hari 181 - 270 days
181 - 360 hari 2,139 181 - 360 days 181 - 360 hari 181 - 360 days
271 - 360 hari 271 - 360 days 271 - 360 hari 271 - 360 days
361 - 540 hari 361 - 540 days 361 - 540 hari 361 - 540 days
361 - 720 hari 361 - 720 days 361 - 720 hari 361 - 720 days
Page 66
541 - 720 hari 541 - 720 days 541 - 720 hari 541 - 720 days
721 - 1.080 hari 721 - 1.080 days 721 - 1.080 hari 721 - 1.080 days
Lebih dari 30 hari More than 30 days Lebih dari 30 hari More than 30 days
Lebih dari 60 hari More than 60 days Lebih dari 60 hari More than 60 days
Lebih dari 90 hari More than 90 days Lebih dari 90 hari More than 90 days
Lebih dari 120 hari More than 120 Lebih dari 120 hari More than 120
days days
Lebih dari 150 hari More than 150 Lebih dari 150 hari More than 150
days days
Lebih dari 180 hari More than 180 Lebih dari 180 hari More than 180
days days
Lebih dari 270 hari More than 270 Lebih dari 270 hari More than 270
days days
Lebih dari 360 hari More than 360 Lebih dari 360 hari More than 360
days days
Lebih dari 540 hari More than 540 Lebih dari 540 hari More than 540
days days
Lebih dari 720 hari More than 720 Lebih dari 720 hari More than 720
days days
Umur 34,131 Aging Umur 45,330 Aging
30 June 2024 31 December 2023
Piutang usaha berdasarkan Trade receivables by aging Piutang usaha berdasarkan Trade receivables by aging
umur umur
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Piutang Penyisihan penurunan nilai piutang Piutang
Piutang usaha, kotor Piutang usaha, kotor
usaha usaha usaha usaha
Jatuh tempo Umur 166,023 417 165,606 Aging Due Jatuh tempo Umur 149,837 24 149,813 Aging Due
status status
Page 67
[1620300_BD] Notes to the financial statements - Trade receivables, by list of counterparty (breakdown) - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Nama pihak, piutang usaha Piutang usaha, kotor Nama pihak, piutang usaha Piutang usaha, kotor
Pihak ketiga Pihak 1 PT Kideco Jaya Agung 22,645 Third party Rank 1, counterparty Pihak ketiga Pihak 1 PT Kideco Jaya Agung 26,304 Third party Rank 1, counterparty
Pihak 2 PT Manyar Maju Refinery 22,626 Rank 2, counterparty Pihak 2 PT Masmindo Dwi Area 23,787 Rank 2, counterparty
Pihak 3 PT Hardaya Mining Energy 16,809 Rank 3, counterparty Pihak 3 PT Hardaya Mining Energy 18,742 Rank 3, counterparty
Pihak 4 PT Freeport Indonesia 15,318 Rank 4, counterparty Pihak 4 PT Freeport Indonesia 14,020 Rank 4, counterparty
Pihak 5 BP Berau Ltd. 14,197 Rank 5, counterparty Pihak 5 PT Indo Bara Pratama 11,375 Rank 5, counterparty
Pihak 6 PT Kedap Sayaaq 14,099 Rank 6, counterparty Pihak 6 PT Kartika Selabumi Mining 10,179 Rank 6, counterparty
Pihak 7 PT Kartika Selabumi Mining 9,518 Rank 7, counterparty Pihak 7 PT Manyar Maju Refinery 9,333 Rank 7, counterparty
Pihak 8 PT Masmindo Dwi Area 8,987 Rank 8, counterparty Pihak 8 PT Kedap Sayaaq 7,140 Rank 8, counterparty
Pihak 9 PT Indo Bara Pratama 5,758 Rank 9, counterparty Pihak 9 PT Indonesia Ruipu Nickel and Chrome Alloy 2,232 Rank 9, counterparty
Pihak 10 Flame Asia Resources Pte. Ltd. 3,647 Rank 10, counterparty Pihak 10 BP Berau Ltd. 1,615 Rank 10, counterparty
Pihak lainnya Others 3,122 Others, counterparty Pihak lainnya Others 4,268 Others, counterparty
Rincian pihak 136,726 List of counterparty Rincian pihak 128,995 List of counterparty
Pihak berelasi Pihak 1 Fluor Petrosea Joint Organization 29,297 Related party Rank 1, counterparty Pihak berelasi Pihak 1 Fluor Petrosea Joint Organization 20,842 Related party Rank 1, counterparty
Pihak 2 Rank 2, counterparty Pihak 2 0 Rank 2, counterparty
Pihak 3 Rank 3, counterparty Pihak 3 Rank 3, counterparty
Pihak 4 Rank 4, counterparty Pihak 4 Rank 4, counterparty
Pihak 5 Rank 5, counterparty Pihak 5 Rank 5, counterparty
Pihak 6 Rank 6, counterparty Pihak 6 Rank 6, counterparty
Pihak 7 Rank 7, counterparty Pihak 7 Rank 7, counterparty
Pihak 8 Rank 8, counterparty Pihak 8 Rank 8, counterparty
Pihak 9 Rank 9, counterparty Pihak 9 Rank 9, counterparty
Pihak 10 Rank 10, counterparty Pihak 10 Rank 10, counterparty
Pihak lainnya Others, counterparty Pihak lainnya Others, counterparty
Rincian pihak 29,297 List of counterparty Rincian pihak 20,842 List of counterparty
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Piutang usaha, kotor Penyisihan penurunan nilai piutang usaha Piutang usaha Piutang usaha, kotor Penyisihan penurunan nilai piutang usaha Piutang usaha
Pihak ketiga Rincian pihak 136,726 ( 417 ) 136,309 Third party List of counterparty Pihak ketiga Rincian pihak 128,995 ( 24 ) 128,971 Third party List of counterparty
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Piutang usaha, kotor Penyisihan penurunan nilai piutang usaha Piutang usaha Piutang usaha, kotor Penyisihan penurunan nilai piutang usaha Piutang usaha
Pihak berelasi Rincian pihak 29,297 29,297 Related party List of counterparty Pihak berelasi Rincian pihak 20,842 (0) 20,842 Related party List of counterparty
Page 68
[1620500] Notes to the financial statements - Trade receivable, movement of allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang usaha Movement of allowance for impairment of trade receivables
30 June 2024 31 December 2023
Pergerakan penurunan nilai piutang usaha Movement of allowance for impairment of trade
receivables
Penyisihan penurunan nilai piutang usaha, awal periode 24 43 Allowance for impairment of trade receivables, beginning
period
Penambahan penyisihan penurunan nilai piutang usaha 393 Addition of allowance for impairment of trade receivables
Pengurangan mutasi penurunan nilai piutang usaha ( 19 ) Reduction of movement of allowance for impairment of
trade receivables
Dihapusbukukannya cadangan penurunan nilai piutang Written off of movement of allowance for impairment of
usaha trade receivables
Penyisihan penurunan nilai piutang usaha, akhir 417 24 Allowance for impairment of trade receivables, ending
periode period
Page 69
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 June 2024 31 December 2023
Catatan atas persediaan Notes for inventories
Persediaan hewan ternak Live stock inventories
Rincian persediaan hewan ternak Detailed live stock inventories
Sapi Cow
Ayam Chicken
Ikan Fish
Udang Shrimp
Persediaan hewan ternak lainnya Other live stocks inventories
Persediaan hewan ternak kotor Live stocks inventories, gross
Cadangan penurunan nilai hewan ternak Allowance for impairment of live stock inventories
Persediaan hewan ternak Livestock inventories
Persediaan hewan ternak lancar Current live stock inventories
Persediaan hewan ternak tidak lancar Non-current live stock inventories
Aset real estat Real estat assets
Rincian aset real estat Detailed real estat assets
Tanah Land
Persediaan Tanah Dalam Pengembangan Land under development inventory
Persediaan Tanah Belum Dikembangkan Undeveloped land inventory
Bangunan dalam konstruksi Building under construction
Bangunan siap jual Building available for sale
Aset real estat lainnya Other real estate assets
Aset real estat kotor Real estate assets, gross
Cadangan penurunan nilai aset real estat Allowance for impairment of real estate assets
Aset real estat Real estate assets
Aset real estat lancar Current real estate assets
Aset real estat tidak lancar Non-current real estate assets
Persediaan Inventories
Rincian persediaan Detailed inventories
Barang jadi Finished goods
Barang dalam proses Work in process
Bahan baku dan bahan pembantu Raw and indirect material
Suku cadang 13,416 15,713 Spareparts
Perlengkapan Supplies
Page 70
Barang dagang Merchandise inventory
Batubara 1,608 2,970 Coal
Barang dalam perjalanan Inventories in transit
Emas Gold
Perak Silver
Nikel Nickel
Timah Tin
Feronikel Feronickel
Bauksit Bauxite
Perangkat transmisi dan komunikasi Communication and transmission infrastructure
Perangkat optical network terminal, access point, Optical network terminal, access point, set top box
set top box infrastructure
Sarana penunjang menara Supporting facilities tower
Tandan buah segar Fresh fruit bunch
Inti sawit Palm kernel
Minyak sawit dan minyak inti sawit Crude palm oil and palm kernel oil
Produk olahan sawit lainnya Other palm products
Pita cukai Excise duty ribbon
Karet Rubber
Sagu Sago
Produk agrikultur lainnya Other agriculture products
Lainnya 719 834 Other inventories
Persediaan, kotor 15,743 19,517 Inventories, gross
Cadangan penurunan nilai persediaan ( 600 ) ( 313 ) Allowance for impairment of inventories
Persediaan 15,143 19,204 Inventories
Persediaan lancar 15,143 19,204 Current inventories
Persediaan tidak lancar lainnya Non-current inventories
Cadangan penurunan nilai persediaan Allowance for impairment of inventories
30 June 2024 31 December 2023
Cadangan penurunan nilai persediaan Allowance for impairment of inventories
Mutasi cadangan penurunan nilai persediaan Movement of allowance for impairment of inventories
Saldo awal Penyisihan Penurunan Nilai Persediaan 313 1,292 Allowance for Impairment of Inventories, beginning
balance
Kenaikan/(penurunan) cadangan penurunan nilai 287 ( 979 ) Increase/(decrease) for allowance for impairment of
persediaan inventories
Saldo akhir Penyisihan Penurunan Nilai 600 313 Allowance for Impairment of Inventories, ending
Persediaan balance
Mutasi penyisihan penurunan nilai persediaan Movement of allowance for impairment of livestock
inventories
Page 71
Saldo Awal Penyisihan Penurunan Nilai Persediaan Allowance for Impairment of Live Stock Inventory,
Hewan Ternak beginning balance
Kenaikan (penurunan) penyisihan penurunan nilai Increase (decrease) of allowance for impairment of live
persediaan hewan ternak stock inventory
Saldo Akhir Penyisihan Penurunan Nilai Allowance for Impairment of Live Stock Inventory,
Persediaan Hewan Ternak ending balance
Mutasi penyisihan penurunan nilai aset real estat Movement of allowance for impairment of real estate
assets
Saldo awal Penyisihan Penurunan Nilai Aset Real Allowance for Impairment of Real Estate Assets,
Estat beginning balance
Kenaikan (penurunan) penyisihan penurunan nilai aset Increase (decrease) of allowance for impairment of
real estat real estate assets
Saldo akhir Penyisihan Penurunan Nilai Aset Real Allowance for Impairment of Real Estate Assets,
Estat ending balance
Page 72
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 June 2024
Pengungkapan Disclosure
Pengungkapan catatan atas persediaan Management believes that the allowance for stock obsolescence on inventories is adequate. On June Disclosure of notes for inventories
30, 2024, inventories, except thermal coal, were insured through a consortium led by PT Lippo General
Insurance Tbk with insurance coverage amounted US$ 11,825 thousand (December 31, 2023: US$
13,914 thousand). Management believes that the insurance coverage is adequate to cover possible
losses on the inventories insured. For the six-month period ended June 30, 2024, total cost of
inventories recognized as expense amounted US$ 50,785 thousand (June 30, 2023: US$ 57,854
thousand). There are no balances of inventories used as collateral for the Group loans.
Page 73
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha Trade payables by currency Utang usaha Trade payables by currency
berdasarkan mata berdasarkan mata
uang uang
Utang usaha [baris komponen] Utang usaha [baris komponen]
Utang usaha Utang usaha
Pihak IDR 100,778 IDR Third Pihak IDR 118,579 IDR Third
ketiga AUD 4,343 AUD party ketiga AUD 3,882 AUD party
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR 1,955 EUR EUR 1,799 EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD 10 SGD SGD 24 SGD
THB THB THB THB
USD 35,343 USD USD 15,709 USD
Mata uang Other Mata uang Other
lainnya currency lainnya currency
Mata uang 142,429 Currency Mata uang 139,993 Currency
Pihak IDR IDR Related Pihak IDR 0 IDR Related
berelasi AUD AUD party berelasi AUD AUD party
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang Other Mata uang Other
lainnya currency lainnya currency
Page 74
Mata uang Currency Mata uang 0 Currency
Page 75
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan Trade payables by list of Rincian utang usaha berdasarkan Trade payables by list of
rincian pihak counterparty rincian pihak counterparty
Utang usaha [baris komponen] Utang usaha [baris komponen]
Utang Utang
Nama pihak, utang usaha Nama pihak, utang usaha
usaha usaha
Pihak ketiga Pihak 1 Local Suppliers 136,913 Third party Rank 1, counterparty Pihak ketiga Pihak 1 Local Suppliers 133,540 Third party Rank 1, counterparty
Pihak 2 Foreign Suppliers 5,516 Rank 2, counterparty Pihak 2 Foreign Suppliers 6,453 Rank 2, counterparty
Pihak 3 Rank 3, counterparty Pihak 3 Rank 3, counterparty
Pihak 4 Rank 4, counterparty Pihak 4 Rank 4, counterparty
Pihak 5 Rank 5, counterparty Pihak 5 Rank 5, counterparty
Pihak 6 Rank 6, counterparty Pihak 6 Rank 6, counterparty
Pihak 7 Rank 7, counterparty Pihak 7 Rank 7, counterparty
Pihak 8 Rank 8, counterparty Pihak 8 Rank 8, counterparty
Pihak 9 Rank 9, counterparty Pihak 9 Rank 9, counterparty
Pihak 10 Rank 10, Pihak 10 Rank 10,
counterparty counterparty
Pihak lainnya Others, counterparty Pihak lainnya Others, counterparty
Rincian pihak 142,429 List of counterparty Rincian pihak 139,993 List of counterparty
Pihak berelasi Pihak 1 Related Rank 1, counterparty Pihak berelasi Pihak 1 0 Related Rank 1, counterparty
Pihak 2 party Rank 2, counterparty Pihak 2 party Rank 2, counterparty
Pihak 3 Rank 3, counterparty Pihak 3 Rank 3, counterparty
Pihak 4 Rank 4, counterparty Pihak 4 Rank 4, counterparty
Pihak 5 Rank 5, counterparty Pihak 5 Rank 5, counterparty
Pihak 6 Rank 6, counterparty Pihak 6 Rank 6, counterparty
Pihak 7 Rank 7, counterparty Pihak 7 Rank 7, counterparty
Pihak 8 Rank 8, counterparty Pihak 8 Rank 8, counterparty
Pihak 9 Rank 9, counterparty Pihak 9 Rank 9, counterparty
Pihak 10 Rank 10, Pihak 10 Rank 10,
counterparty counterparty
Pihak lainnya Others, counterparty Pihak lainnya 0 Others, counterparty
Rincian pihak List of counterparty Rincian pihak 0 List of counterparty
Page 76
[1670000] Notes to the financial statements - Cost of Good Sold - General Industry
Beban pokok penjualan Cost of good sold
30 June 2024 30 June 2023
Beban pokok penjualan Cost of good sold
Persediaan bahan baku awal Beginning raw inventory
Pembelian bahan baku Purchased raw inventory
Persediaan bahan baku akhir Ending raw inventory
Bahan baku yang digunakan 0 Raw inventory used
Beban jasa Service Cost
Makan dan minuman Food and beverage
Material 26,352 21,722 Material usage
Pertambangan Mining cost
Royalti kepada pemerintah Royalties to government
Pengangkutan dan bongkar muat Freight and handling costs
Biaya reklamasi dan penutupan tambang Mine reclamation and closure costs
Biaya pelaksanaan proyek Project implementation costs
Subkontraktor 83,504 55,305 Subcontractor
Upah, tenaga kerja langsung 59,576 57,188 Wages and direct labor
Amortisasi 5,085 1,695 Amortization
Depresiasi 26,606 29,683 Depreciation
Sewa 11,623 7,355 Rent cost
Perbaikan dan pemeliharaan Repairs and maintenance
Pemrosesan barang tambang Mining product proces
Beban utilitas Utilities expense
Beban bahan bakar Fuel expenses
Biaya pabrikasi lainya Other manufacturing overhead
Jumlah biaya produksi 212,746 172,948 Total production cost
Barang setengah jadi awal Beginning wip inventory
Barang setengah jadi akhir Ending wip inventory
Harga pokok produksi 212,746 172,948 Cost of goods manufactured
Barang jadi awal Beginning finish goods inventory
Pembelian barang jadi Purchased finish goods inventory
Barang jadi akhir Ending finish goods inventory
Realti dan properti Realty and property
Biaya konstruksi atas proyek konsesi Construction of cost of concession project
Biaya overhead lainnya Overhead
Page 77
Beban pokok pendapatan lainnya 64,606 59,469 Other cost of goods sold Beban pokok penjualan dan pendapatan 277,352 232,417 Cost of sales and revenue
Page 78
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 June 2024
Pengungkapan Disclosure
Pengungkapan catatan atas beban pokok penjualan There is no detail of vendors which purchases represents more than 10% of the total revenue. Disclosure of notes for cost of goods
sold
Page 79
[1691000a_BD] Notes to the financial statements - Long-Term Bank Loans (breakdown) - General Industry
30 June 2024 31 December 2023
Catatan untuk utang bank jangka Notes for long-term bank loan Catatan untuk utang bank jangka Notes for long-term bank loan
panjang panjang
Catatan untuk utang bank Catatan untuk utang bank
jangka panjang [baris jangka panjang [baris
komponen] komponen]
Utang bank, nilai Jumlah Utang bank, nilai Jumlah
dalam mata uang utang dalam mata uang utang
asing bank, kotor asing bank, kotor
Bank Central Asia Tbk IDR 79,877 79,877 Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 105,599 105,599 USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata 185,476 Currency Mata Currency
uang uang
Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
Page 80
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mandiri (Persero) IDR Bank Mandiri (Persero) IDR Bank Mandiri (Persero) IDR 77,515 77,515 Bank Mandiri (Persero) IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 109,680 109,680 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata 187,195 Currency
uang uang
Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Negara Indonesia IDR Bank Negara Indonesia IDR Bank Negara Indonesia IDR Bank Negara Indonesia IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
Page 81
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
Page 82
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR
Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Danamon Indonesia IDR Bank Danamon Indonesia IDR Bank Danamon Indonesia IDR Bank Danamon Indonesia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
Page 83
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Page 84
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR
Agroniaga Tbk AUD Agroniaga Tbk AUD Agroniaga Tbk AUD Agroniaga Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
Page 85
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Tabungan Negara IDR Bank Tabungan Negara IDR Bank Tabungan Negara IDR Bank Tabungan Negara IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
Page 86
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Pembangunan IDR Bank Pembangunan IDR Bank Pembangunan IDR Bank Pembangunan IDR
Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD
Banten Tbk CAD Banten Tbk CAD Banten Tbk CAD Banten Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
Page 87
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank asing lainnya IDR Other foreign banks IDR Bank asing lainnya IDR Other foreign banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
Page 88
uang uang
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
30 June 2024 31 December 2023
Catatan untuk utang bank jangka Notes for long-term bank loan Catatan untuk utang bank jangka Notes for long-term bank loan
panjang panjang
Catatan untuk utang bank jangka panjang [baris Catatan untuk utang bank jangka panjang [baris
komponen] komponen]
Utang bank, nilai dalam mata Jumlah utang bank, Utang bank, nilai dalam mata Jumlah utang bank,
uang asing kotor uang asing kotor
Kreditur nama Mata 185,476 Creditor bank Currency Kreditur nama Mata 187,195 Creditor bank Currency
bank uang name bank uang name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 June 2024 31 December 2023
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Jumlah utang bank, kotor 185,476 187,195 Total bank loans, gross
Biaya penerbitan utang bank yang belum diamortisasi Unamortized bank loan issuance cost
Jumlah utang bank, bersih Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang bank Current maturities of bank loans
Liabilitas jangka panjang atas utang bank Long-term bank loans
Page 89
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 June 2024
Pengungkapan Disclosure
Pengungkapan catatan atas utang bank jangka panjang PT Bank Central Asia Tbk (BCA) On May 29, 2024, BCA, together with the Company, PTKBL, and Disclosure of notes for long-term
PTCEP, approved several bank facility provisions as follows: a. Cash loan facility i. Investment credit 1 bank loans
(KI 1) These facilities amounted to the equivalent of US$ 107 million, with a tenure of 8 years, and an
interest rate of three months SOFR term plus margin of 2.25% per year for USD and three months
JIBOR plus 1.95% per year for IDR. The purpose of using these facilities is to take over Term Loan I, II,
III, and the Senior Secured Term Loan at Mandiri. These facilities can only be used by the Company
and PTKBL. On June 30, 2024, this KI 1 facility had been utilized by the Company and PTKBL for an
amount equivalent to US$ 97,180 thousand (December 31, 2023: Nil). This KI 1 facility will mature on
May 29, 2032. ii. Investment Credit 2 (KI 2) These facilities amounted to the equivalent of US$ 83
million, with a tenure of 10 years, and an interest rate of three months SOFR term plus 2.25% per year
for USD and three months JIBOR plus 1.95% per year for IDR. The purpose of using these facilities is
to take over the Senior Secured Term Loan at Mandiri. These facilities can only be used by the
Company. On June 30, 2024, this KI 2 facility had been utilized by the Company for an amount of US$
81,698 thousand. This KI 2 facility will mature on May 29, 2034. iii. Investment Credit 3 (KI 3) These
facilities amounted to Rp 500 billion (equivalent to US$ 30.4 million), with a tenure of 10 years, and an
interest rate of three months JIBOR plus margin of 1.95% per year for IDR. The purpose of using these
facilities is to finance the construction of PTCEP infrastructure located near PTCEP site. These facilities
can only be used by PTCEP. On June 30, 2024, this KI 3 facility has been utilized by PTCEP for an
amount of Rp 138 billion (equivalent to US$8,512 thousand) (December 31, 2023: Nil). This KI 3 facility
will mature on May 29, 2034. iv. Investment Credit 4 (KI 4) These facilities amounted to US$ 50 million,
with a tenure of 8 years, and an interest rate of three months SOFR term plus margin of 2.25% per
year. The purpose of using these facilities is to finance the purchase of heavy equipment and/or new
machinery, including components for the heavy equipment. These facilities can only be used by the
Company, PTKBL, and PTCEP. As of June 30, 2024, there has been no utilization of the KI 4 facility. v.
Investment Credit 5 (KI 5) These facilities amounted to Rp 800 billion (equivalent to US$ 48.7 million),
with a tenure of 8 years, and an interest rate of three months JIBOR plus margin of 1.95% per year.
The purpose of using these facilities is to finance the purchase of heavy equipment and/or new
machinery including components for the heavy equipment. These facilities can only beused by the
Company, PTKBL, and PTCEP. As of June 30, 2024, there has been no utilization of the KI 5 facility. b.
Non-cash loan facility i. Multi Facility Credit (MFC) These facilities amount to US$ 100 million, with a
tenure of 1 year. The facilities can be ufsed for LC/SKBDN (Letter of Credit/Standby Letter of Credit),
Forex Forward Line, and BG/SBLC. These facilities can be used by the Company, PTKBL, and
PTCEP. On June 30, 2024, this facility had been utilized by the Company amounted to US$ 88,506
thousand (December 31, 2023: Nil) for issuing SBLC against the BG/SBLC and LC/SKBDN. These
facilities are collateralized by plant, equipment and vehicles with carrying amount of US$ 111,821
thousand as of June 30, 2024 (December 31, 2023: US$ 122,281 thousand) (Note 14). PT Bank
Mandiri (Persero) Tbk (Mandiri) Mandiri and the Company agreed to have bank facilities, as follows: a.
Non-cash loan facility Mandiri and Company entered into non-cash loan non-revolving facility
agreement for Bank Guarantee (BG) and/or SBLC and/or LC and/or Surat Kredit Berdokumen Dalam
Page 90
Negeri (SKBDN) on December 29, 2014 amounted to US$ 30 million. On December 27, 2017, the
non-revolving facility was increased to US$ 50 million. The interest rate of this nonrevolving facility is
1% per annum from the published BG/SBLC value. On July 10, 2020, the Company and Mandiri
converted non-cashnon-revolving loan facility letter of credit to 360 days. On December 8, 2021, the
Company converted LC/SKBDN non-revolving facility to global line with PTKBL. On June 22, 2023, the
Company changes the non-revolving to revolving LC/SKBDN. Mandiri and Company has agreed to
amend the LC/SKBDN revolving facility, with the last amendment on October 9, 2023 for LC/SKBDN
with 180 days tenor and on July 9, 2023 with 360 days tenor. On March 20, 2024, the Company
received a letter from Mandiri related to the approval of the credit agreement term changes and
guarantee documents. Within this letter, Mandiri also has approved the request to increase the limit
facility to US$ 100 million for BG/SBLC and US$ 50 million for LC/SKBDN. The utilized portion of this
bank guarantee as of June 30, 2024 amounted to Nil (December 31, 2023: US$ 62,829 thousand). b.
Treasury line facility 1 foreign exchange hedging Mandiri and the Company entered into treasury line
facility agreement on December 29, 2014 with the limit amounted to US$ 5 million. On December 27,
2017, the facility limit was increased to US$ 15 million and on February 5, 2020, the facility limit also
updated to US$ 50 million. Mandiri and Company has agreed to amend the facility several times, with
the last amendment on October 10, 2022 related to the extension and changes of facility limit to US$ 5
million to conduct forward buy and sale, and option transactions to reduce foreign exchange risk
(hedging), valid until October 9, 2024. On June 21, 2024, the Treasury Line facility 1 has been
terminated. c. Treasury line facility 2- Interest Rate Swap On October 9, 2018, Mandiri and the
Company agreed to have a treasury line facility 2 interest rate swap with the limit of US$ 60 million.
This facility is for the interest rate swap cashflow hedging. On June 10, 2020, the limit of such facility
was increased to US$ 267 million. The facility has been extended until June 9, 2025. On June 21,
2024, the Treasury Line facility 2 has been terminated. d. Cash loan facilities i. Term loan I On June 10,
2020, the Company and Mandiri have signed Term Loan I nonrevolving facility amounted US$ 50
million or equivalent IDR with interest rate 1.85% plus three months London Interbank Offered Rate ()
for US$ or 3.75% plus three months JIBOR for IDR. This non-revolving facility aims to finance the
Company heavy equipment and machinery capital expenditure. On December 22, 2020, the Company
together with PTKBL and Mandiri signed an amendment of the Term Loan I facility. This change is
related to the addition of a debtor, PTKBL. On August 23, 2022, Mandiri increased the interest rate in
relation to the changes in the Company shareholder to three months SOFR term plus CAS and margin
of 2.85% per annum. On June 30, 2024, the Group utilized the non-revolving facility amounted to Nil
(December 31, 2023: US$ 21.57 million). The non-revolving facilities will mature on July 23, 2025. On
June 21, 2024, the Company fully repaid the Term Loan I facility from Mandiri amounted equivalent to
US$ 4,976 thousand with an interest rate of 3 months term SOFR plus three months CAS and a margin
of 2.85% per year for USD and three months JIBOR plus 4.75% per year for IDR. ii. Term loan II On
December 22, 2020, the Company and Mandiri signed a Term Loan II nonrevolving facility amounted to
US$ 41.5 million, with an interest rate of 2% plus three months LIBOR. This nonrevolving facility aims
to finance the cashflow gap in connection with the repayment of related party loans. On August 23,
2022, Mandiri resolve the interest rate to three months SOFR term plus CAS and margin of 3.00% per
annum. As of December 31, 2023, the nonrevolving facility has been fully utilized by the Company. The
non-revolving facility will mature on December 23, 2025. On June 21, 2024, the Company fully repaid
the Term Loan II facility from Mandiri amounted to US$ 20,666 thousand with an interest rate of three
months term SOFR plus three months CAS and a margin of 3% per year. iii. Senior Secured Term
Loan On March 21, 2023, the Company and Mandiri signed a credit facility agreement (senior secured
term loan facility amounted to US$ 91.5 million with a interest rate of three months SOFR term plus
margin of 2.85% per annum and Rp 1.4 trillion with an interest rate of three months JIBOR plus margin
Page 91
of 2.45% per annum with 60 months tenor. The facility will be used for funding business development
through acquisition and investment of mining properties as well as strengthening the Company working
capital. On March 30, 2023, the Company disbursed the facility to finance the Company working capital
needs of Rp 1.2 trillion (equivalent to US$ 78 million) with an interest rate of the three-month JIBOR
term plus a margin of 2.45% per annum. On June 26, 2023, the Company disbursed the facility to
finance the Company acquisition and investment of US$ 91.5 million with an interest rate of the
three-month SOFR term plus a margin of 2.85% per annum. The loan facilities with Mandiri include
financial covenants, such as maintaining debt to EBITDA ratio not exceeding 350%, debt service
coverage ratio not less than 115%, service coverage not less than 110% and ratio debt to equity not
exceeding 350%, computed based on the consolidated financial statements in each quarter. On June
21, 2024, the Company fully repaid the Senior Secured Term Loan facility from Mandiri amounted to
the equivalent of US$ 149,384 thousand with an interest rate of three months SOFR term plus three
months CAS plus margin of 2.85% per annum for USD and three months JIBOR plus margin of 2.45%
per annum for IDR. iv. Term Loan III On July 28, 2023, the Company, PTKBL and Mandiri signed a
credit facility agreement Term Loan III amounted to US$ 48.2 million with an interest rate of three
months SOFR term plus margin of 2.85% per annum for US$ and three months JIBOR plus margin of
2.45% per annum with 60 months tenor. The purpose of the facility will be used for funding business
development through acquisition and heavy vehicle/machine for the permitted company business. On
August 7, 2023, the Company disbursed the facility amounted to US$ 0.69 million, with 60 months
tenor with an interest rate of of three months SOFR term plus margin of 2.85% per annum. This facility
matured on June 23, 2028. On August 8, 2023, the PTKBL disbursed the facility amounted to Rp 13.2
billion (equivalent to US$ 804 thousand) with 60 months tenor with three months JIBOR plus margin of
2.45% per annum. On October 30, 2023, the Company disbursed the facility amounted to US$ 2.28
million, with 60 months tenor with interest rate of three months SOFR term plus margin of 2.85% per
annum. This facility matured on June 23, 2028. On June 21, 2024, the Company fully repaid the Term
Loan III facility from Mandiri amounted to the equivalent of US$ 3,029 thousand with an interest rate of
three months SOFR term plus three months CAS and a margin of 2.85% per year. On June 21, 2024,
all the facility agreement between the Group and Mandiri has been terminated. The interest expense
incurred from long-term loan from third party for the six-month periods ended June 30, 2024 amounted
to US$ 8,018 thousand (June 30, 2023: US$ 4,260 thousand) (Note 29). The loan facilities with BCA
include financial covenants such as maintaining a current ratio of not less than 100%, an EBITDA to
interest-bearing debt ratio of not less than 115%, and a debt-to-equity ratio not exceeding 250%,
calculated based on the annual consolidated financial statements. On July 23, 2024, based on Letter
No. 10526/GBK/2024, BCA has granted approval for the Company plan to add facilities at Mandiri
and/or BNI amounted equivalent to US$ 200 million. PT Bank Negara Indonesia (Persero) Tbk (BNI)
Based on Syndicated Surat Persetujuan Pemberian Kredit () on August 30, 2024, BNI approved credit
facility application from the Company amounted to Rp 2,325 billion (equivalent to US$ 151 million)
which will be used to finance the Company business capital expenditure. Term of this facility is 96
months with interest amounted to 3 months JIBOR plus margin of 1.90% per annum.
Page 92
[1692000_BD] Notes to the financial statements - Long-Term Bank Loans Interest Information (breakdown) - General Industry
30 June 2024 31 December 2023
Catatan untuk utang bank jangka Notes for long-term bank loan Catatan untuk utang bank jangka Notes for long-term bank loan
panjang panjang
Catatan untuk utang bank jangka panjang [baris Catatan untuk utang bank jangka panjang [baris
komponen] komponen]
Bunga Bunga
Utang bank, Jatuh tempo Jenis bunga Utang bank, Jatuh tempo Jenis bunga
utang utang
nilai dalam utang bank utang bank nilai dalam utang bank utang bank
bank bank
mata uang jangka jangka mata uang jangka jangka
jangka jangka
asing panjang panjang asing panjang panjang
panjang panjang
Bank Central Asia IDR 79,877 Bank Central Asia IDR Bank Central Asia IDR Bank Central Asia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 105,599 USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR
Indonesia AUD Indonesia AUD Indonesia AUD Indonesia AUD
(Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
Page 93
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Mandiri IDR Bank Mandiri IDR Bank Mandiri IDR 77,515 Bank Mandiri IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 109,680 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Syariah IDR Bank Syariah IDR Bank Syariah IDR Bank Syariah IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Negara IDR Bank Negara IDR Bank Negara IDR Bank Negara IDR
Indonesia AUD Indonesia AUD Indonesia AUD Indonesia AUD
(Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
Page 94
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
Page 95
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR
Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank BTPN IDR Bank BTPN IDR Bank BTPN IDR Bank BTPN IDR
Syariah Tbk AUD Syariah Tbk AUD Syariah Tbk AUD Syariah Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
Page 96
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Maybank IDR Bank Maybank IDR Bank Maybank IDR Bank Maybank IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Pan IDR Bank Pan IDR Bank Pan IDR Bank Pan IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Cimb Niaga IDR Bank Cimb Niaga IDR Bank Cimb Niaga IDR Bank Cimb Niaga IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
Page 97
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR
Indonesia AUD Indonesia Agr AUD Indonesia AUD Indonesia AUD
Agroniaga Tbk CAD oniaga Tbk CAD Agroniaga Tbk CAD Agroniaga Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Page 98
Bank Tabungan IDR Bank Tabungan IDR Bank Tabungan IDR Bank Tabungan IDR
Negara (Persero)AUD Negara (Persero) AUD Negara (Persero)AUD Negara (Persero) AUD
Tbk CAD Tbk CAD Tbk CAD Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank OCBC Nisp IDR Bank OCBC Nisp IDR Bank OCBC Nisp IDR Bank OCBC Nisp IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank KB Bukopin IDR Bank KB Bukopin IDR Bank KB Bukopin IDR Bank KB Bukopin IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
Page 99
uang currency uang currency
lainnya lainnya
Bank IDR Bank IDR Bank IDR Bank IDR
Pembangunan AUD Pembangunan AUD Pembangunan AUD Pembangunan AUD
Daerah Jawa Barat CAD Daerah Jawa CAD Daerah Jawa Barat CAD Daerah Jawa CAD
dan Banten Tbk Barat dan Banten dan Banten Tbk Barat dan Banten
CNY Tbk CNY CNY Tbk CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Pinjaman sindikasi IDR Syndicated bank IDR Pinjaman sindikasi IDR Syndicated bank IDR
AUD loans AUD AUD loans AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank asing lainnya IDR Other foreign IDR Bank asing lainnya IDR Other foreign IDR
AUD banks AUD AUD banks AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
Page 100
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
30 June 2024 31 December 2023
Catatan untuk utang bank jangka Notes for long-term bank loan Catatan untuk utang bank jangka Notes for long-term bank loan
panjang panjang
Catatan untuk utang bank jangka panjang [baris komponen] Catatan untuk utang bank jangka panjang [baris komponen]
Utang bank, nilai Jatuh tempo Bunga utang Jenis bunga utang Utang bank, nilai Jatuh tempo Bunga utang Jenis bunga utang
dalam mata uang utang bank jangka bank jangka bank jangka dalam mata uang utang bank jangka bank jangka bank jangka
asing panjang panjang panjang asing panjang panjang panjang
Kreditur Mata 185,476 Creditor Currency Kreditur Mata 187,195 Creditor Currency
nama uang bank nama uang bank
bank name bank name
Page 101
[1693000_BD] Notes to the financial statements - Short-Term Bank Loans (breakdown) - General Industry
30 June 2024 31 December 2023
Catatan utang bank jangka pendek Notes for short-term bank Catatan utang bank jangka pendek Notes for short-term bank
loans loans
Catatan utang bank jangka pendek Catatan utang bank jangka pendek
[baris komponen] [baris komponen]
Utang Utang
Utang bank jangka Utang bank jangka
bank bank
pendek, nilai dalam pendek, nilai dalam
jangka jangka
mata uang asing mata uang asing
pendek pendek
Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 44,186 44,353 USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata 44,353 Currency Mata Currency
uang uang
Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
Page 102
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mandiri (Persero) IDR Bank Mandiri (Persero) IDR Bank Mandiri (Persero) IDR Bank Mandiri (Persero) IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 30,000 30,057 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata 30,057 Currency
uang uang
Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR Bank Syariah Indonesia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Negara Indonesia IDR Bank Negara Indonesia IDR Bank Negara Indonesia IDR Bank Negara Indonesia IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
Page 103
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
Page 104
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR
Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
Page 105
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR Bank Maybank Indonesia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Page 106
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR Bank Rakyat Indonesia IDR
Agroniaga Tbk AUD Agroniaga Tbk AUD Agroniaga Tbk AUD Agroniaga Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
Page 107
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Tabungan Negara IDR Bank Tabungan Negara IDR Bank Tabungan Negara IDR Bank Tabungan Negara IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
Page 108
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank Pembangunan IDR Bank Pembangunan IDR Bank Pembangunan IDR Bank Pembangunan IDR
Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD Daerah Jawa Barat dan AUD
Banten Tbk CAD Banten Tbk CAD Banten Tbk CAD Banten Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
Page 109
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
uang uang
Bank asing lainnya IDR Other foreign banks IDR Bank asing lainnya IDR Other foreign banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata Currency
Page 110
uang uang
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 7,000 7,070 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Mata Currency Mata 7,070 Currency
uang uang
30 June 2024 31 December 2023
Catatan utang bank jangka pendek Notes for short-term bank Catatan utang bank jangka pendek Notes for short-term bank
loans loans
Catatan utang bank jangka pendek [baris komponen] Catatan utang bank jangka pendek [baris komponen]
Utang bank jangka pendek, nilai dalam Utang bank jangka Utang bank jangka pendek, nilai dalam Utang bank jangka
mata uang asing pendek mata uang asing pendek
Kreditur nama Mata 44,353 Creditor bank Currency Kreditur nama Mata 37,127 Creditor bank Currency
bank uang name bank uang name
Page 111
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 June 2024
Pengungkapan Disclosure
Pengungkapan catatan atas utang bank jangka pendek PT Bank Central Asia Tbk (BCA) On May 29, 2024, the Group and BCA signed time loan revolving Disclosure of notes for short-term
amounted to US$ 70 million, with a tenure of 2 years, and an interest rate of three months SOFR term bank loans
plus margin of 2% per year for US$ and three months JIBOR plus margin of 1.75% per year for IDR.
The purpose of this facility is to finance the Group working capital. These facilities can only be used by
the Company, PTKBL, and PTCEP. On June 30, 2024, this facility had been utilized by the Company
for an amount of US$ 44,186 thousand (December 31, 2023: Nil). This loan will mature on September
9 and 19, 2024. As of the issuance of this interim consolidated financial statements, management plan
to extend this loan. On June 30, 2024, borrowings from this facility are collateralized by trade accounts
receivable amounted to US$ 82,569 thousand (December 31, 2023: Nil) (Note 6). PT Bank Mandiri
(Persero) Tbk (Mandiri) On October 9, 2018, Mandiri and the Company agreed to have a Working
Capital Credit facility () amounted to US$ 30 million. The facility extended several times with the latest
extension on October 9, 2024 with interest rate of three months Secured Overnight Financing Rate ()
term plus three months Credit Adjustment Spread () and margin of 3% per annum. On March 22, 2024,
the Company fully repaid the short-term loan facility from Mandiri amounted to US$ 10,000 thousand
with an interest rate of the term three-month SOFR Term plus CAS and a margin of 3% per annum. On
April 4, 2024, the company withdrew the facility amounted to US$ 10,000 thousand. On April 4, 2024,
the company withdrew the facility amounted to US$ 10,000 thousand. On June 21, 2024, the WCC
facility agreement has been terminated. PT Bank HSBC Indonesia (HSBC) On April 13, 2022, the
Company and HSBC signed working capital facility amounted to US$ 15 million. This facility has been
extended until January 23, 2024 with interest rate of SOFR term plus margin of 2% per annum or with
an interest rate of the Jakarta Interbank Offered Rate () term plus a margin of 1.38% per annum. On
March 6 and 23, 2024, the Company fully repaid the short-term loan facility from HSBC amounted to
US$ 3,000 thousand and US$ 4,000 thousand respectively with an interest rate of the SOFR Term plus
a margin of 2% per annum. On March 22, 2024, this credit facility has been terminated. The interest
incurred on short-term bank loans for the six-month period ended June 30, 2024 amounted to US$
1,394 thousand (June 30, 2023: US$ 1,319 thousand) (Note 29).
Page 112
[1696000_BD] Notes to the financial statements - Short-Term Bank Loans Interest Information (breakdown) - General Industry
30 June 2024 31 December 2023
Catatan utang bank jangka pendek Notes for short-term bank loans Catatan utang bank jangka pendek Notes for short-term bank loans
Catatan utang bank jangka pendek [baris komponen] Catatan utang bank jangka pendek [baris komponen]
Jatuh Bunga Jenis Jatuh Bunga Jenis
Utang bank Utang bank
tempo utang bunga tempo utang bunga
jangka pendek, jangka pendek,
utang bank bank utang bank utang bank bank utang bank
nilai dalam mata nilai dalam mata
jangka jangka jangka jangka jangka jangka
uang asing uang asing
pendek pendek pendek pendek pendek pendek
Bank Central Asia IDR Bank Central Asia IDR Bank Central Asia IDR Bank Central Asia IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 44,186 USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR
Indonesia AUD Indonesia AUD Indonesia AUD Indonesia AUD
(Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
Page 113
uang currency uang currency
lainnya lainnya
Bank Mandiri IDR Bank Mandiri IDR Bank Mandiri IDR Bank Mandiri IDR
(Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD (Persero) Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 30,000 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Syariah IDR Bank Syariah IDR Bank Syariah IDR Bank Syariah IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Negara IDR Bank Negara IDR Bank Negara IDR Bank Negara IDR
Indonesia AUD Indonesia AUD Indonesia AUD Indonesia AUD
(Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD (Persero) Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
Page 114
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Permata Tbk IDR Bank Permata IDR Bank Permata Tbk IDR Bank Permata IDR
AUD Tbk AUD AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
Page 115
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR Bank Mayapada IDR
Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD Internasional Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR Bank Danamon IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank BTPN IDR Bank BTPN IDR Bank BTPN IDR Bank BTPN IDR
Syariah Tbk AUD Syariah Tbk AUD Syariah Tbk AUD Syariah Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
Page 116
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Maybank IDR Bank Maybank IDR Bank Maybank IDR Bank Maybank IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Pan IDR Bank Pan IDR Bank Pan IDR Bank Pan IDR
Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD Indonesia Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Cimb Niaga IDR Bank Cimb Niaga IDR Bank Cimb Niaga IDR Bank Cimb Niaga IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
Page 117
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR Bank Rakyat IDR
Indonesia AUD Indonesia AUD Indonesia AUD Indonesia AUD
Agroniaga Tbk CAD Agroniaga Tbk CAD Agroniaga Tbk CAD Agroniaga Tbk CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank Tabungan IDR Bank Tabungan IDR Bank Tabungan IDR Bank Tabungan IDR
Negara (Persero) AUD Negara (Persero) AUD Negara (Persero) AUD Negara (Persero) AUD
Tbk Tbk Tbk Tbk
Page 118
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank OCBC Nisp IDR Bank OCBC Nisp IDR Bank OCBC Nisp IDR Bank OCBC Nisp IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank KB Bukopin IDR Bank KB Bukopin IDR Bank KB Bukopin IDR Bank KB Bukopin IDR
Tbk AUD Tbk AUD Tbk AUD Tbk AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Page 119
Bank IDR Bank IDR Bank IDR Bank IDR
Pembangunan AUD Pembangunan AUD Pembangunan AUD Pembangunan AUD
Daerah Jawa CAD Daerah Jawa CAD Daerah Jawa CAD Daerah Jawa CAD
Barat dan Banten Barat dan Banten Barat dan Banten Barat dan Banten
Tbk CNY Tbk CNY Tbk CNY Tbk CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Pinjaman sindikasi IDR Syndicated bank IDR Pinjaman sindikasi IDR Syndicated bank IDR
AUD loans AUD AUD loans AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
Bank asing IDR Other foreign IDR Bank asing IDR Other foreign IDR
lainnya AUD banks AUD lainnya AUD banks AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata Other Mata Other
Page 120
uang currency uang currency
lainnya lainnya
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD 7,000 USD
Mata Other Mata Other
uang currency uang currency
lainnya lainnya
30 June 2024 31 December 2023
Catatan utang bank jangka pendek Notes for short-term bank loans Catatan utang bank jangka pendek Notes for short-term bank loans
Catatan utang bank jangka pendek [baris komponen] Catatan utang bank jangka pendek [baris komponen]
Utang bank jangka Jatuh tempo Bunga utang Jenis bunga Utang bank jangka Jatuh tempo Bunga utang Jenis bunga
pendek, nilai dalam utang bank bank jangka utang bank pendek, nilai dalam utang bank bank jangka utang bank
mata uang asing jangka pendek pendek jangka pendek mata uang asing jangka pendek pendek jangka pendek
Kreditur Mata 44,186 Creditor Currency Kreditur Mata 37,000 Creditor Currency
nama uang bank nama uang bank
bank name bank name
Names mentioned 34 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT POSB
p.1
unresolved
org
PT Rekakarsa
p.1
unresolved
org
PT Petrosea Rekayasa
p.1
unresolved
—
Petros
p.1
unresolved
org
PT Kemilau
p.1
unresolved
org
PT Karya
p.1
unresolved
org
PT Kuala
p.1
unresolved
—
PTP
p.1
unresolved
org
PT Kinarya
p.1
unresolved
org
PT Petrosea Kalimantan
p.1
unresolved
org
National Corporation
p.2
unresolved
—
ventura bersama
p.6
unresolved
—
entitas ventura
p.6
unresolved
—
(penempatan)
p.31
unresolved
—
pelepasan kepentingan di
p.31
unresolved
—
hilangnya pengendalian
p.31
unresolved
—
pihak non-pengendali
p.31
unresolved
org
Bank Indonesia
p.43 ×4
unresolved
org
PT Freeport Indonesia
p.58 ×2
unresolved
org
PT Kideco Jaya Agung
p.58 ×2
unresolved
org
BP Berau Ltd
p.58 ×4
unresolved
org
PT Hardaya Mining Energy
p.58 ×2
unresolved
org
PT Kartika Selabumi Mining
p.58 ×2
unresolved
—
melebihi 10% dari total pendapatan
p.62
unresolved
—
Joint Operation
p.62
unresolved
org
PT Freeport
p.62 ×2
unresolved
org
PT Kideco Jaya
p.62 ×2
unresolved
—
Agung
p.62
unresolved
org
PT Hardaya
p.62 ×2
unresolved
org
PT Kartika
p.62 ×2
unresolved
org
Selabumi Mining
p.62
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.