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Nomor Surat CORSEC/L/2024/III/0022
Nama Emiten Petrosea Tbk
Kode Emiten PTRO
Perihal Penyampaian Laporan Keuangan Tahunan
Perseroan dengan ini menyampaikan laporan keuangan untuk Tahun Bulan yang berakhir pada 31/12/2023 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 1.854 RIBUAN USD 99.8
Infrastructure Management Tangerang
Indonesia
2 PT Rekakarsa Engineering South 2017 Under 255 RIBUAN USD 99.9
Karya Services Tangerang Development
Nusantara Stage
(Previously PT
Petrosea
Rekayasa dan
Konstruksi
Indonesia)
3 Petros Solution Australia 2021 Active 4.894 RIBUAN USD 100.0
Solution Pty Provider in
Ltd Geology,
Mining and
EPC
4 PT Kemilau Coal Mining South 2023 Active 32.329 RIBUAN IDR 99.99
Mulia Sakti Tangerang
(PTKMS)
5 PT Karya Mining South 2018 Active 77.456 RIBUAN USD 99.99
Bhumi Lestari Support Tangerang
Services
6 PT Kuala Port South Jakarta 1995 Active 14.082 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 1.055 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.
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[1000000] General information
Informasi umum General information
2023-12-31
Informasi umum General information
Nama entitas Petrosea Tbk Entity name
Penjelasan perubahan nama dari akhir periode laporan sebelumnya Explanation of change in name from the end of the 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 & Services Subindustry
Informasi pemegang saham pengendali National Corporation Controlling shareholder information
Jenis entitas Local Company - Indonesia Jurisdiction Type of entity
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat entitas tercatat Utama / Main Type of board on which the entity is listed
Apakah merupakan laporan keuangan satu entitas atau suatu kelompok entitas Entitas grup / Group entity Whether the financial statements are of an individual entity or a group of entities
Periode penyampaian laporan keuangan Tahunan / Annual Period of financial statements submissions
Tanggal Surat Pernyataan Direksi March 27, 2024 Date Of Board Of Directors' Statement Letter
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan December 31, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya December 31, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Dollar Amerika / USD Description of presentation currency
Kurs konversi pada tanggal pelaporan jika mata uang penyajian selain rupiah 15,416.00000 Conversion rate at reporting date if presentation currency is other than rupiah
Pembulatan yang digunakan dalam penyajian jumlah dalam laporan keuangan Ribuan / In Thousand Level of rounding used in financial statements
Jenis laporan atas laporan keuangan Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Modifikasian / Unqualified Type of auditor's opinion
Hal yang diungkapkan dalam paragraf pendapat untuk penekanan atas suatu masalah atau paragraf penjelasan lainnya, jika ada Matters disclosed in emphasis-of-matter or other-matter paragraph, if any
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) for trade accounts receivable and Accounting for Business Combination Key Audit Matters Paragraph
Tanggal laporan audit atau hasil laporan review 2024-03-27 Date of auditor's opinion or result of review report
Auditor tahun berjalan Imelda & Rekan Current year auditor
Nama partner audit tahun berjalan Kasman Name of current year audit signing partner
Lama tahun penugasan partner yang menandatangani 2 Number of years served as audit signing partner
Auditor tahun sebelumnya Imelda & Rekan Prior year auditor
Nama partner audit tahun sebelumnya Kasman Name of prior year audit signing partner
Kepatuhan terhadap pemenuhan peraturan OJK Nomor: 75/POJK.04/2017 tentang Tanggung Jawab Direksi Atas Laporan Keuangan Ya / Yes Whether in compliance with OJK rules No. 75/POJK.04/2017 concerning responsibilities of board of directors on financial statements
Kepatuhan terhadap pemenuhan independensi akuntan yang memberikan jasa audit di pasar modal sesuai dengan POJK Nomor 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik dalam Ya / Yes Compliance to the independency of Accountant that provide services in Capital Market as regulated in OJK rules No. 13/POJK.03/2017 concerning The Use of Public Accountant and Auditing Firm in
Kegiatan Jasa Keuangan Financial Services Activities.
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[1210000] Statement of financial position presented using current and non-current - General Industry
Laporan posisi keuangan Statement of financial position
2023-12-31 2022-12-31
Laporan posisi keuangan Statement of financial position
Aset Assets
Aset lancar Current assets
Kas dan setara kas 72,987 61,760 Cash and cash equivalents
Wesel tagih Notes receivable
Investasi jangka pendek Short-term investments
Dana yang dibatasi penggunaannya lancar 2,828 Current restricted funds
Aset keuangan lancar Current financial assets
Aset keuangan lancar yang diukur pada nilai wajar melalui laba rugi Current financial assets at fair value through profit or loss
Aset keuangan lancar nilai wajar melalui pendapatan komprehensif lainnya Current financial assets fair value through other comprehensive income
Aset keuangan biaya perolehan diamortisasi lancar Current financial assets amortized cost investments
Aset keuangan lancar lainnya 414 356 Other current financial assets
Aset keuangan derivatif lancar Current derivative financial assets
Piutang usaha Trade receivables
Piutang usaha pihak ketiga 128,971 82,580 Trade receivables third parties
Piutang usaha pihak berelasi 20,842 23,871 Trade receivables related parties
Piutang sewa pembiayaan lancar Current finance lease receivables
Piutang retensi Retention receivables
Piutang retensi pihak ketiga Retention receivables third parties
Piutang retensi pihak berelasi Retention receivables related parties
Tagihan bruto pemberi kerja Unbilled receivables
Tagihan bruto pemberi kerja pihak ketiga 5,755 12,295 Unbilled receivables third parties
Tagihan bruto pemberi kerja pihak berelasi Unbilled receivables related parties
Piutang subsidi Receivables on subsidy
Piutang nasabah lancar Current customer receivables
Piutang nasabah lancar pihak ketiga Current customer receivables third parties
Piutang nasabah lancar pihak berelasi Current customer receivables related parties
Piutang margin Margin receivables
Piutang dari lembaga kliring dan penjaminan Receivables from clearing and settlement guarantee institution
Piutang premi dan reasuransi Premium and reinsurance receivables
Piutang dividen dan bunga Dividends and interest receivables
Piutang lainnya Other receivables
Piutang lainnya pihak ketiga 49,242 16,146 Other receivables third parties
Piutang lainnya pihak berelasi Other receivables related parties
Persediaan lancar Current inventories
Persediaan hewan ternak lancar Current livestock inventories
Aset real estat lancar Current real estate assets
Persediaan lancar 19,204 18,517 Current inventories
Aset biologis lancar Current biological assets
Biaya dibayar dimuka lancar 5,072 5,606 Current prepaid expenses
Jaminan lancar Current guarantees
Uang muka lancar Current advances
Uang muka lancar atas investasi Current advances on investments
Uang muka lancar atas pembelian aset tetap Current advances on purchase of property, plant and equipment
Uang muka lancar lainnya Other current advances
Pajak dibayar dimuka lancar 1,530 11,345 Current prepaid taxes
Klaim atas pengembalian pajak lancar 6,943 Current claims for tax refund
Biaya pengupasan tanah yang ditangguhkan lancar Current deferred stripping costs
Biaya mobilisasi yang ditangguhkan lancar Current deferred mobilisation costs
Aset pengampunan pajak lancar Current tax amnesty assets
Aset non-keuangan lancar lainnya 8,872 18,234 Other current non-financial assets
Aset tidak lancar atau kelompok lepasan diklasifikasikan sebagai dimiliki untuk dijual Non-current assets or disposal groups classified as held-for-sale
Aset tidak lancar atau kelompok lepasan diklasifikasikan sebagai dimiliki untuk didistribusikan kepada pemilik Non-current assets or disposal groups classified as held-for-distribution to owners
Jumlah aset lancar 315,717 257,653 Total current assets
Aset tidak lancar Non-current assets
Piutang sewa pembiayaan tidak lancar Non-current finance lease receivables
Dana yang dibatasi penggunaannya tidak lancar 720 Non-current restricted funds
Dana cadangan perawatan pesawat Aircraft maintenance reserve funds
Piutang dari pihak berelasi Receivables from related parties
Piutang dari pemegang saham Receivables from stockholders
Piutang nasabah tidak lancar Non-current customer receivables
Piutang nasabah tidak lancar pihak ketiga Non-current customer receivables third parties
Piutang nasabah tidak lancar pihak berelasi Non-current customer receivables related parties
Piutang tidak lancar lainnya Other non-current receivables
Piutang tidak lancar lainnya pihak ketiga 638 32,499 Other non-current receivables third parties
Piutang tidak lancar lainnya pihak berelasi Other non-current receivables related parties
Investasi yang dicatat dengan menggunakan metode ekuitas Investments accounted for using equity method
Investasi pada ventura bersama dan entitas asosiasi Investments in joint ventures and associates
Investasi pada entitas ventura bersama Investments in joint ventures
Investasi pada entitas asosiasi Investments in associates
Jaminan tidak lancar Non-current guarantees
Uang muka tidak lancar Non-current advances
Uang muka tidak lancar atas investasi Non-current advances on investments
Uang muka tidak lancar atas pembelian aset tetap Non-current advances on purchase of property, plant and equipment
Uang muka tidak lancar lainnya Other non-current advances
Aset keuangan tidak lancar Non-current financial assets
Aset keuangan tidak lancar yang diukur pada nilai wajar melalui laba rugi Non-current financial assets at fair value through profit or loss
Aset keuangan tidak lancar nilai wajar melalui pendapatan komprehensif lainnya Non-current financial assets fair value through other comprehensive income
Aset keuangan tidak lancar biaya perolehan diamortisasi Non-current financial assets amortized cost
Aset keuangan tidak lancar lainnya Other non-current financial assets
Aset keuangan derivatif tidak lancar Non-current derivative financial assets
Biaya dibayar dimuka tidak lancar Non-current prepaid expenses
Pajak dibayar dimuka tidak lancar 3,399 Non-current prepaid taxes
Aset pajak tangguhan 805 Deferred tax assets
Persediaan tidak lancar Non-current inventories
Persediaan hewan ternak tidak lancar Non-current livestock inventories
Aset real estat tidak lancar Non-current real estate assets
Persediaan tidak lancar lainnya Non-current inventories
Hewan ternak produksi Livestock production
Hutan tanaman industri Industrial timber plantations
Hutan tanaman industri menghasilkan Industrial timber plantations mature
Hutan tanaman industri belum menghasilkan Industrial timber plantations immature
Tanaman perkebunan Plantation assets
Tanaman perkebunan menghasilkan Plantation assets mature
Tanaman perkebunan belum menghasilkan Plantation assets immature
Aset biologis tidak lancar Non-current biological assets
Perkebunan plasma Plasma plantations
Aset reasuransi Reinsurance assets
Properti investasi Investment properties
Tanah Belum Dikembangkan Undeveloped land
Aset tetap 230,746 232,812 Property, plant, and equipment
Aset hak guna 37,552 33,949 Right of use assets
Aset ijarah Ijarah assets
Agunan yang diambil alih Foreclosed assets
Aset minyak dan gas bumi Oil and gas assets
Aset eksplorasi dan evaluasi Exploration and evaluation assets
Hak konsesi jalan tol Toll road concession rights
Properti pertambangan 2,497 Mining properties
Biaya pengupasan tanah yang ditangguhkan tidak lancar Non-current deferred stripping costs
Biaya mobilisasi yang ditangguhkan tidak lancar Non-current deferred mobilisation costs
Beban tangguhan Deferred charges
Beban tangguhan hak atas tanah dan bangunan Deferred charges on landrights and buildings
Beban tangguhan atas biaya eksplorasi dan pengembangan Deferred charges on exploration and development expenditures
Beban tangguhan atas biaya pengelolaan hak pengusahaan hutan Deferred charges on cost on forest
Beban tangguhan atas biaya pengelolaan dan reklamasi lingkungan hidup Deferred charges on environmental and reclamation expenditures
Beban tangguhan lainnya 1,214 5,575 Other deferred charges
Klaim atas pengembalian pajak tidak lancar Non-current claims for tax refund
Aset imbalan pasca kerja Post-employment benefit assets
Goodwill 19,768 781 Goodwill
Aset takberwujud selain goodwill 110,989 27,480 Intangible assets other than goodwill
Aset pengampunan pajak tidak lancar Non-current tax amnesty assets
Aset tidak lancar non-keuangan lainnya 3,900 5,671 Other non-current non-financial assets
Jumlah aset tidak lancar 412,228 338,767 Total non-current assets
Jumlah aset 727,945 596,420 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka pendek 37,127 45,146 Short term bank loans
Utang trust receipts Trust receipts payables
Utang usaha Trade payables
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Utang usaha pihak ketiga 139,993 117,861 Trade payables third parties
Utang usaha pihak berelasi 674 Trade payables related parties
Utang lainnya Other payables
Utang lainnya pihak ketiga 581 1,656 Other payables third parties
Utang lainnya pihak berelasi Other payables related parties
Uang muka pelanggan jangka pendek Current advances from customers
Uang muka pelanggan jangka pendek pihak ketiga Current advances from customers third parties
Uang muka pelanggan jangka pendek pihak berelasi Current advances from customers related parties
Utang dividen 928 287 Dividends payable
Liabilitas keuangan jangka pendek lainnya 22,277 5,694 Other current financial liabilities
Beban akrual jangka pendek 18,042 18,952 Current accrued expenses
Liabilitas imbalan pasca kerja jangka pendek Short-term post-employment benefit obligations
Utang pajak 3,225 5,495 Taxes payable
Utang cukai Excise payable
Utang proyek Project payables
Utang kepada lembaga kliring dan penjaminan Payables to clearing and settlement guarantee institution
Utang nasabah Payables to customers
Utang nasabah pihak ketiga Payables to customers third parties
Utang nasabah pihak berelasi Payables to customers related parties
Utang koasuransi Coinsurance liabilities
Utang reasuransi Reinsurance payables
Liabilitas anjak piutang Factoring payables
Uang jaminan jangka pendek Current deposits
Pendapatan diterima dimuka jangka pendek Current unearned revenue
Liabilitas bruto kepada pemberi kerja Due to customers
Liabilitas bruto kepada pemberi kerja pihak ketiga Due to customers third parties
Liabilitas bruto kepada pemberi kerja pihak berelasi Due to customers related parties
Pendapatan ditangguhkan jangka pendek Current deferred revenue
Provisi jangka pendek Current provisions
Provisi jangka pendek pelapisan jalan tol Current provisions for overlay
Provisi jangka pendek biaya pengembalian dan pemeliharaan pesawat Current provisions for aircraft return and maintenance funds
Provisi jangka pendek pembangunan prasarana, fasilitas umum, dan sosial Current provisions for infrastructure development, public and social facilities
Provisi jangka pendek biaya pembongkaran aset tetap Current provisions for asset dismantling costs
Provisi jangka pendek restorasi dan rehabilitasi Current provisions for restoration and rehabilitation
Provisi jangka pendek lainnya Other current provisions
Liabilitas pembayaran berbasis saham Share-based payment liabilities
Kontrak liabilitas jangka pendek Current contract liabilities
Liabilitas yang secara langsung berhubungan dengan aset tidak lancar atau kelompok lepasan yang diklasifikasikan sebagai dimiliki untuk dijual atau dimiliki untuk didistribusikan kepada Liabilities directly associated with non-current assets or disposal groups classified as held-for-sale or as held-for-distribution to owners
pemilik
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun Current maturities of long-term liabilities
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang bank Current maturities of bank loans
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang keuangan keuangan non bank Current maturities of non-bank financial insitutions loan
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas pinjaman beragunan Current maturities of secured loans
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas pinjaman tanpa agunan Current maturities of unsecured loans
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas penerusan pinjaman Current maturities of step loans
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas pinjaman dari pemerintah republik Indonesia Current maturities of loans from government of the republic of indonesia
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas pinjaman subordinasi Current maturities of subordinated loans
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas liabilitas kerja sama operasi Current maturities of joint operations liabilities
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas liabilitas pembebasan tanah Current maturities of land acquisition liabilities
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang pembiayaan konsumen Current maturities of consumer financing payables
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas liabilitas sewa pembiayaan 11,281 10,345 Current maturities of finance lease liabilities
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang listrik swasta Current maturities of electricity purchase payables
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang retensi Current maturities of retention payables
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas wesel bayar Current maturities of notes payable
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas surat utang jangka menengah Current maturities of medium term notes
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang obligasi Current maturities of bonds payable
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas sukuk Current maturities of sukuk
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas obligasi subordinasi Current maturities of subordinated bonds
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas pinjaman lainnya 38,539 15,807 Current maturities of other borrowings
Utang pihak berelasi jangka pendek Current due to related parties
Utang pemegang saham jangka pendek Current due to stockholders
Liabilitas keuangan derivatif jangka pendek Short-term derivative financial liabilities
Liabilitas pengampunan pajak lancar Current tax amnesty liabilities
Liabilitas non-keuangan jangka pendek lainnya Other current non-financial liabilities
Jumlah liabilitas jangka pendek 271,993 221,917 Total current liabilities
Liabilitas jangka panjang Non-current liabilities
Liabilitas keuangan derivatif jangka panjang Long-term derivative financial liabilities
Liabilitas pajak tangguhan 28,626 9,143 Deferred tax liabilities
Utang pihak berelasi jangka panjang Non-current due to related parties
Utang pemegang saham jangka panjang Non-current due to stockholders
Kontrak liabilitas jangka panjang Non-current contract liabilities
Liabilitas jangka panjang setelah dikurangi bagian yang jatuh tempo dalam satu tahun Long-term liabilities net of current maturities
Liabilitas jangka panjang atas utang bank Long-term bank loans
Utang lembaga keuangan non-bank Long term non-bank financial insitutions loan
Liabilitas jangka panjang atas penerusan pinjaman Long-term step loans
Liabilitas jangka panjang atas pinjaman beragunan Long-term secured loans
Liabilitas jangka panjang atas pinjaman tanpa agunan Long-term unsecured loans
Liabilitas jangka panjang atas pinjaman dari pemerintah republik Indonesia Long-term loans from government of the republic of indonesia
Liabilitas jangka panjang atas pinjaman subordinasi Long-term subordinated loans
Liabilitas jangka panjang atas liabilitas kerja sama operasi Long-term joint operations liabilities
Liabilitas jangka panjang atas liabilitas pembebasan tanah Long-term land acquisition liabilities
Liabilitas jangka panjang atas utang pembiayaan konsumen Long-term consumer financing payables
Liabilitas jangka panjang atas liabilitas sewa pembiayaan 15,138 16,113 Long-term finance lease liabilities
Liabilitas jangka panjang atas utang listrik swasta Long-term electricity purchase payables
Liabilitas jangka panjang atas utang retensi Long-term retention payables
Liabilitas jangka panjang atas wesel bayar Long-term notes payable
Liabilitas jangka panjang atas surat utang jangka menengah Long-term medium term notes
Liabilitas jangka panjang atas utang obligasi Long-term bonds payable
Liabilitas jangka panjang atas sukuk Long-term sukuk
Liabilitas jangka panjang atas obligasi subordinasi Long-term subordinated bonds
Liabilitas jangka panjang atas pinjaman lainnya 148,656 28,315 Long-term other borrowings
Obligasi konversi Convertible bonds
Pendapatan diterima dimuka jangka panjang Non-current unearned revenue
Uang jaminan jangka panjang Non-current deposits
Uang muka pelanggan jangka panjang Non-current advances from customers
Uang muka pelanggan jangka panjang pihak ketiga Non-current advances from customers third parties
Uang muka pelanggan jangka panjang pihak berelasi Non-current advances from customers related parties
Pendapatan ditangguhkan jangka panjang Non-current deferred revenue
Liabilitas kontrak asuransi Insurance contract liabilities
Provisi jangka panjang Non-current provisions
Provisi pelapisan jalan tol jangka panjang Non-current provisions for overlay
Provisi biaya pengembalian dan pemeliharaan pesawat jangka panjang Non-current provisions for aircraft return and maintenance funds
Provisi pembangunan prasarana, fasilitas umum, dan sosial jangka panjang Non-current provisions for infrastructure development, public and social facilities
Provisi biaya pembongkaran aset tetap jangka panjang Non-current provisions for asset dismantling costs
Provisi restorasi dan rehabilitasi jangka panjang Non-current provisions for restoration and rehabilitation
Provisi jangka panjang lainnya Other non-current provisions
Biaya pengupasan tanah yang masih harus dibayar Accrued stripping costs
Liabilitas kepada pemegang polis Liabilities to policyholders
Kewajiban imbalan pasca kerja jangka panjang 27,855 22,941 Long-term post-employment benefit obligations
Liabilitas pengampunan pajak tidak lancar Non-current tax amnesty liabilities
Liabilitas keuangan jangka panjang lainnya Other non-current financial liabilities
Liabilitas non-keuangan jangka panjang 47 Other non-current non-financial liabilities
Jumlah liabilitas jangka panjang 220,322 76,512 Total non-current liabilities
Jumlah liabilitas 492,315 298,429 Total liabilities
Ekuitas Equity
Ekuitas yang diatribusikan kepada pemilik entitas induk Equity attributable to equity owners of parent entity
Saham biasa 33,438 33,438 Common stocks
Saham preferen Preferred stocks
Tambahan modal disetor ( 4,602 ) ( 4,602 ) Additional paid-in capital
Saham treasuri ( 2,033 ) ( 2,033 ) Treasury stocks
Uang muka setoran modal Advances in capital stock
Opsi saham Stock options
Cadangan revaluasi Revaluation reserves
Cadangan selisih kurs penjabaran Reserve of exchange differences on translation
Cadangan perubahan nilai wajar aset keuangan nilai wajar melalui pendapatan komprehensif lainnya Reserve for changes in fair value of fair value through other comprehensive income financial assets
Cadangan keuntungan (kerugian) investasi pada instrumen ekuitas Reserve of gains (losses) from investments in equity instruments
Cadangan pembayaran berbasis saham Reserve of share-based payments
Cadangan lindung nilai arus kas Reserve of cash flow hedges
Cadangan pengukuran kembali program imbalan pasti Reserve of remeasurements of defined benefit plans
Cadangan lainnya Other reserves
Selisih Transaksi Perubahan Ekuitas Entitas Anak/Asosiasi Difference Due to Changes of Equity in Subsidiary/Associates
Komponen ekuitas lainnya ( 4,087 ) ( 5,463 ) Other components of equity
Saldo laba (akumulasi kerugian) Retained earnings (deficit)
Saldo laba yang telah ditentukan penggunaannya 1,475 1,475 Appropriated retained earnings
Saldo laba yang belum ditentukan penggunaannya 210,594 274,394 Unappropriated retained earnings
Jumlah ekuitas yang diatribusikan kepada pemilik entitas induk 234,785 297,209 Total equity attributable to equity owners of parent entity
Proforma ekuitas Proforma equity
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Kepentingan non-pengendali 845 782 Non-controlling interests Jumlah ekuitas 235,630 297,991 Total equity Jumlah liabilitas dan ekuitas 727,945 596,420 Total liabilities and equity
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[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 komprehensif lain Statement of profit or loss and other comprehensive income
2023-12-31 2022-12-31
Laporan laba rugi dan penghasilan komprehensif lain Statement of profit or loss and other comprehensive income
Penjualan dan pendapatan usaha 577,617 476,317 Sales and revenue
Beban pokok penjualan dan pendapatan ( 495,510 ) ( 380,823 ) Cost of sales and revenue
Jumlah laba bruto 82,107 95,494 Total gross profit
Beban penjualan ( 3,313 ) Selling expenses
Beban umum dan administrasi ( 43,466 ) ( 34,561 ) General and administrative expenses
Pendapatan keuangan Finance income
Pendapatan dividen Dividends income
Pendapatan bunga 1,070 1,017 Interest income
Pendapatan investasi Investment income
Beban bunga dan keuangan ( 19,805 ) ( 7,421 ) Interest and finance costs
Keuntungan (kerugian) selisih kurs mata uang asing Gains (losses) on changes in foreign exchange rates
Bagian atas laba (rugi) entitas asosiasi yang dicatat dengan menggunakan metode ekuitas Share of profit (loss) of associates accounted for using equity method
Bagian atas laba (rugi) entitas ventura bersama yang dicatat menggunakan metode ekuitas Share of profit (loss) of joint ventures accounted for using equity method
Keuntungan (kerugian) perubahan nilai wajar efek Gains (losses) on changes in fair value of marketable securities
Keuntungan (kerugian) dari transaksi perdagangan efek yang telah direalisasi Realised gains (losses) on trading of marketable securities
Keuntungan (kerugian) atas instrumen keuangan derivatif Gains (losses) on derivative financial instruments
Beban pajak final ( 4,421 ) ( 2,699 ) Final tax expenses
Pendapatan lainnya Other income
Beban lainnya Other expenses
Keuntungan (kerugian) lainnya 3,875 ( 1,675 ) Other gains (losses)
Jumlah laba (rugi) sebelum pajak penghasilan 16,047 50,155 Total profit (loss) before tax
Pendapatan (beban) pajak ( 3,609 ) ( 8,989 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi yang dilanjutkan 12,438 41,166 Total profit (loss) from continuing operations
Laba (rugi) dari operasi yang dihentikan Profit (loss) from discontinued operations
Jumlah laba (rugi) 12,438 41,166 Total profit (loss)
Pendapatan komprehensif lainnya, setelah pajak Other comprehensive income, after tax
Pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak Other comprehensive income that will not be reclassified to profit or loss, after tax
Pendapatan komprehensif lainnya atas keuntungan (kerugian) hasil revaluasi aset tetap, setelah pajak Other comprehensive income for gains (losses) on revaluation of property, plant and equipment, after tax
Pendapatan komprehensif lainnya atas pengukuran kembali kewajiban manfaat pasti, setelah pajak 396 ( 130 ) Other comprehensive income for remeasurement of defined benefit obligation, after tax
Penyesuaian lainnya atas pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak Other adjustments to other comprehensive income that will not be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak 396 ( 130 ) Total other comprehensive income that will not be reclassified to profit or loss, after tax
Pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak Other comprehensive income that may be reclassified to profit or loss, after tax
Keuntungan (kerugian) selisih kurs penjabaran, setelah pajak 980 ( 3,287 ) Gains (losses) on exchange differences on translation, after tax
Penyesuaian reklasifikasi selisih kurs penjabaran, setelah pajak Reclassification adjustments on exchange differences on translation, after tax
Keuntungan (kerugian) yang belum direalisasi atas perubahan nilai wajar aset keuangan melalui penghasilan komprehensif lain, setelah pajak Unrealised gains (losses) on changes in fair value through other comprehensive income financial assets, after tax
Penyesuaian reklasifikasi atas aset keuangan nilai wajar melalui pendapatan komprehensif lainnya, setelah pajak Reclassification adjustments on fair value through other comprehensive income financial assets, after tax
Keuntungan (kerugian) lindung nilai arus kas, setelah pajak 210 Gains (losses) on cash flow hedges, after tax
Penyesuaian reklasifikasi atas lindung nilai arus kas, setelah pajak Reclassification adjustments on cash flow hedges, after tax
Nilai tercatat dari aset (liabilitas) non-keuangan yang perolehan atau keterjadiannya merupakan suatu prakiraan transaksi yang kemungkinan besar terjadi yang dilindung nilai, setelah pajak Carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged on highly probable forecast transaction, adjusted from equity, after tax
Keuntungan (kerugian) lindung nilai investasi bersih kegiatan usaha luar negeri, setelah pajak Gains (losses) on hedges of net investments in foreign operations, after tax
Penyesuaian reklasifikasi atas lindung nilai investasi bersih kegiatan usaha luar negeri, setelah pajak Reclassification adjustments on hedges of net investments in foreign operations, after tax
Bagian pendapatan komprehensif lainnya dari entitas asosiasi yang dicatat dengan menggunakan metode ekuitas, setelah pajak Share of other comprehensive income of associates accounted for using equity method, after tax
Bagian pendapatan komprehensif lainnya dari entitas ventura bersama yang dicatat dengan menggunakan metode ekuitas, setelah pajak Share of other comprehensive income of joint ventures accounted for using equity method, after tax
Penyesuaian lainnya atas pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak Other adjustments to other comprehensive income that may be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak 980 ( 3,077 ) Total other comprehensive income that may be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya, setelah pajak 1,376 ( 3,207 ) Total other comprehensive income, after tax
Jumlah laba rugi komprehensif 13,814 37,959 Total comprehensive income
Laba (rugi) yang dapat diatribusikan Profit (loss) attributable to
Laba (rugi) yang dapat diatribusikan ke entitas induk 12,200 40,924 Profit (loss) attributable to parent entity
Laba (rugi) yang dapat diatribusikan ke kepentingan non-pengendali 238 242 Profit (loss) attributable to non-controlling interests
Laba rugi komprehensif yang dapat diatribusikan Comprehensive income attributable to
Laba rugi komprehensif yang dapat diatribusikan ke entitas induk 13,576 37,717 Comprehensive income attributable to parent entity
Laba rugi komprehensif yang dapat diatribusikan ke kepentingan non-pengendali 238 242 Comprehensive income attributable to non-controlling interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar diatribusikan kepada pemilik entitas induk Basic earnings per share attributable to equity owners of the parent entity
Laba (rugi) per saham dasar dari operasi yang dilanjutkan 0.0123 0.0413 Basic earnings (loss) per share from continuing operations
Laba (rugi) per saham dasar dari operasi yang dihentikan Basic earnings (loss) per share from discontinued operations
Laba (rugi) per saham dilusian Diluted earnings (loss) per share
Laba (rugi) per saham dilusian dari operasi yang dilanjutkan 0.0123 0.0413 Diluted earnings (loss) per share from continuing operations
Laba (rugi) per saham dilusian dari operasi yang dihentikan Diluted earnings (loss) per share from discontinued operations
Page 7
[1410000] Statement of changes in equity - General Industry
Laporan perubahan ekuitas
Reserve for changes in fair value
Reserve of exchange differences of fair value through other Reserve of gains (losses) from Reserve of remeasurements of
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves Reserve of share-based payments Reserve of cash flow hedges Other reserves
on translation comprehensive income financial investments in equity instruments defined benefit plans Equity
assets
Cadangan perubahan nilai wajar aset
Cadangan keuntungan (kerugian) Cadangan pengukuran kembali program Selisih
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Penjabaran laporan keuangan Cadangan revaluasi Cadangan selisih kurs penjabaran keuangan nilai wajar melalui Cadangan pembayaran berbasis saham Cadangan lindung nilai arus kas Cadangan lainnya
investasi pada instrumen ekuitas imbalan pasti
pendapatan komprehensif lainnya
Laporan perubahan ekuitas [baris komponen]
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 33,438 ( 4,602 ) ( 2,033 )
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi
Perubahan kebijakan akuntansi secara sukarela
Koreksi kesalahan periode lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 33,438 ( 4,602 ) ( 2,033 )
Laba (rugi)
Pendapatan komprehensif lainnya
Penjabaran laporan keuangan
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat dikonversi
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham
Pelaksanaan instrumen yang dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas
Setoran modal dari kepentingan non-pengendali
Perubahan kepentingan non-pengendali atas akuisisi entitas anak
Perubahan kepentingan non-pengendali atas pendirian entitas anak
Perubahan kepentingan non-pengendali atas pelepasan entitas anak
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan psak no. 70 atas aset pengampunan pajak
Saldo penyesuaian dampak penerapan retrospektif atas PSAK
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 33,438 ( 4,602 ) ( 2,033 )
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year
Laporan perubahan ekuitas
Reserve for changes in fair value
Reserve of exchange differences of fair value through other Reserve of gains (losses) from Reserve of remeasurements of
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves Reserve of share-based payments Reserve of cash flow hedges Other reserves
on translation comprehensive income financial investments in equity instruments defined benefit plans Equity
assets
Cadangan perubahan nilai wajar aset
Cadangan keuntungan (kerugian) Cadangan pengukuran kembali program Selisih
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Penjabaran laporan keuangan Cadangan revaluasi Cadangan selisih kurs penjabaran keuangan nilai wajar melalui Cadangan pembayaran berbasis saham Cadangan lindung nilai arus kas Cadangan lainnya
investasi pada instrumen ekuitas imbalan pasti
pendapatan komprehensif lainnya
Laporan perubahan ekuitas [baris komponen]
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 33,438 ( 4,602 ) ( 2,033 ) ( 210 )
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi
Perubahan kebijakan akuntansi secara sukarela
Koreksi kesalahan periode lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 33,438 ( 4,602 ) ( 2,033 ) ( 210 )
Laba (rugi)
Pendapatan komprehensif lainnya 210
Penjabaran laporan keuangan
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat dikonversi
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham
Pelaksanaan instrumen yang dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas
Setoran modal dari kepentingan non-pengendali
Perubahan kepentingan non-pengendali atas akuisisi entitas anak
Perubahan kepentingan non-pengendali atas pendirian entitas anak
Perubahan kepentingan non-pengendali atas pelepasan entitas anak
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan psak no. 70 atas aset pengampunan pajak
Saldo penyesuaian dampak penerapan retrospektif atas PSAK
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 33,438 ( 4,602 ) ( 2,033 ) 0
Page 9
[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
2023-12-31 2022-12-31
Laporan arus kas Statement of cash flows
Arus kas dari aktivitas operasi Cash flows from operating activities
Penerimaan kas dari aktivitas operasi Cash receipts from operating activities
Penerimaan dari pelanggan 562,342 453,901 Receipts from customers
Penerimaan dari penjualan/penurunan modal atas investasi pada saham dan efek ekuitas lainnya Proceed from sales/capital deduction of investments in shares and other equity
Penerimaan subsidi Receipts of subsidy
Penerimaan dari royalti, fees, komisi, dan pendapatan lain Receipts from royalties, fees, commissions and other revenues
Penerimaan dari kontrak yang dimiliki untuk tujuan diperdagangkan atau diperjualbelikan Receipts from contracts held-for-dealing or trading purposes
Penerimaan dari perusahaan efek Receipts from securities company
Penerimaan kas lainnya dari aktivitas operasi Other cash receipts from operating activities
Pembayaran kas dari aktivitas operasi Cash payments from operating activities
Pembayaran kepada pemasok atas barang dan jasa ( 285,839 ) ( 211,235 ) Payments to suppliers for goods and services
Pembayaran gaji dan tunjangan ( 142,691 ) ( 132,112 ) Payments for salaries and allowances
Pembayaran beban umum dan administrasi Payments for general and administrative expense
Pembayaran royalti dan iuran eksploitasi Payments for royalties and exploitation fees
Pembayaran kepada kontraktor Payments to contractors
Pembayaran jasa manajemen Payments for management fees
Pembayaran kas lainnya untuk beban operasi Other cash payments for operating activities
Pembayaran dari kontrak yang dimiliki untuk tujuan diperdagangkan atau diperjualbelikan Payments from contracts held-for-dealing or trading purposes
Kas diperoleh dari (digunakan untuk) operasi 133,812 110,554 Cash generated from (used in) operations
Penerimaan bunga, hasil investasi, provisi, dan komisi Interest, investment income, fees and commissions received
Pembayaran bunga dan bonus, provisi dan komisi Payments Of Interest And Bonus Fees And Commissions
Penerimaan dari penyertaan saham dalam klasifikasi biaya perolehan diamortisasi dan nilai wajar melalui pendapatan komprehensif lainnya Proceeds from equity investments classified as amortized cost and fair value through other comprehensive income
Penerimaan dari penjualan atas investasi pada efek Proceeds from sales of investment in securities
Penempatan investasi pada efek Purchases of investment in securities
Penerimaan dividen dari aktivitas operasi Dividends received from operating activities
Pembayaran dividen dari aktivitas operasi Dividends paid from operating activities
Penerimaan bunga dari aktivitas operasi 1,070 1,017 Interests received from operating activities
Pembayaran bunga dari aktivitas operasi ( 18,856 ) ( 6,564 ) Interests paid from operating activities
Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas operasi 7,019 3,126 Income taxes refunded (paid) from operating activities
Pembayaran utang cukai Payments for excise payable
Pengembalian (penempatan) uang jaminan Repayment (placement) of refundable deposits
Pembayaran pajak penghasilan badan ( 15,279 ) ( 18,725 ) Payments for corporate income tax
Penerimaan (pengeluaran) kas lainnya dari aktivitas operasi 0 Other cash inflows (outflows) from operating activities
Arus kas sebelum perubahan dalam aset dan liabilitas yang diperoleh dari (digunakan untuk) aktivitas operasi 107,766 89,408 Net cash flows received from (used in) operating activities before changes in assets and liabilities
Penurunan (kenaikan) aset operasi Decrease (increase) from operation assets
Penurunan (kenaikan) efek-efek Decrease (increase) from securities
Penurunan (kenaikan) kredit Decrease (increase) from credit
Penurunan (kenaikan) aset lainnya Decrease (increase) from other assets
Kenaikan (penurunan) liabilitas Increase (decrease) from liabilities
Kenaikan (penurunan) simpanan dan simpanan dari bank lain Increase (decrease) from deposits and deposits from other banks
Kenaikan (penurunan) liabilitas lainnya Increase (decrease) from other liabilities
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas operasi 107,766 89,408 Total net cash flows received from (used in) operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Pembayaran biaya pengupasan tanah ditangguhkan Payments for deferred stripping costs
Pembayaran biaya mobilisasi ditangguhkan Payments for deferred mobilisation costs
Pembayaran biaya ditangguhkan Payments for deferred charges
Penerimaan dari (pengeluaran untuk) dana pemeliharaan pesawat Receipts from (payments for) aircraft maintenance funds
Pembayaran uang muka pembelian aset tetap ( 54,969 ) Payments for advances for purchase of property, plant and equipment
Penerimaan dari penjualan persediaan hewan ternak produksi Proceeds from disposal of livestock production
Pembayaran untuk perolehan persediaan hewan ternak produksi Payments for acquisition of livestock production
Penerimaan dari penjualan hutan tanaman industri Proceeds from disposal of industrial timber plantations
Pembayaran untuk perolehan hutan tanaman industri Payments for acquisition of industrial timber plantations
Penerimaan dari penjualan tanaman perkebunan Proceeds from disposal of plantation assets
Pembayaran untuk perolehan tanaman perkebunan Payments for acquisition of plantation assets
Penerimaan dari penjualan perkebunan plasma Proceeds from disposal of plasma plantations
Pembayaran untuk perolehan perkebunan plasma Payments for acquisition of plasma plantations
Penerimaan dari penjualan properti investasi Proceeds from disposal of investment properties
Pembayaran untuk perolehan properti investasi Payments for acquisition of investment properties
Penerimaan dari penjualan aset tetap Proceeds from disposal of property, plant and equipment
Pembayaran untuk perolehan aset tetap ( 62,110 ) ( 54,496 ) Payments for acquisition of property, plant and equipment
Penerimaan dari penjualan aset agunan yang diambil alih Proceeds from disposal of foreclosed assets
Penerimaan dari penjualan aset minyak dan gas bumi Proceeds from disposal of oil and gas assets
Pembayaran untuk perolehan aset minyak dan gas bumi Payments for acquisition of oil and gas assets
Penerimaan dari penjualan aset eksplorasi dan evaluasi Proceeds from disposal of exploration and evaluation assets
Pembayaran untuk perolehan aset eksplorasi dan evaluasi Payments for acquisition of exploration and evaluation assets
Penerimaan dari penjualan hak penguasaan jalan tol Proceeds from disposal of toll road concession rights
Pembayaran untuk perolehan hak penguasaan jalan tol Payments for acquisition of toll road concession rights
Penerimaan dari penjualan properti pertambangan Proceeds from disposal of mining properties
Pembayaran untuk perolehan properti pertambangan Payments for acquisition of mining properties
Penerimaan dari penjualan aset takberwujud Proceeds from disposal of intangible assets
Pembayaran untuk perolehan aset takberwujud ( 3,954 ) ( 5,120 ) Payments for acquisition of intangible assets
Penerimaan dari penjualan tanah dalam pengembangan Proceeds from disposal of land for development
Pembayaran untuk perolehan tanah dalam pengembangan Payments for acquisition of land for development
Penerimaan dari penjualan aset non-keuangan lainnya Proceeds from disposal of other non-financial assets
Pembayaran untuk perolehan aset non-keuangan lainnya Payments for acquisition of other non-financial assets
Pencairan (penempatan) investasi jangka pendek 24,000 Withdrawal (placement) of short-term investments
Pencairan (penempatan) aset keuangan yang diukur pada nilai wajar melalui laba rugi Withdrawal (placement) of financial assets at fair value through profit or loss
Pencairan (penempatan) aset keuangan nilai wajar melalui pendapatan komprehensif lainnya Withdrawal (placement) of financial assets fair value through other comprehensive income
Pencairan (penempatan) dana yang dibatasi penggunaannya dari aktivitas investasi Withdrawal (placement) of restricted funds from investing activities
Pencairan (penempatan) obligasi dan (atau) sukuk Withdrawal (placement) of bonds and (or) sukuk
Penempatan aset keuangan biaya perolehan diamortisasi ( 2,316 ) ( 574 ) Placement of financial assets amotized cost investments
Pencairan aset keuangan biaya perolehan diamortisasi Withdrawal of financial assets amortized cost investments
Penerimaan dari penjualan aset keuangan 1,943 632 Proceeds on sale of financial assets
Pembayaran untuk perolehan aset keuangan Payments to acquire financial assets
Penerimaan dari future contracts, forward contracts, option contracts, dan swap contracts Receipts from future contracts, forward contracts, option contracts and swap contracts
Pembayaran untuk future contracts, forward contracts, option contracts, dan swap contracts Payments for future contracts, forward contracts, option contracts and swap contracts
Pembayaran uang muka investasi Payments for advances on investments
Penerimaan pembayaran piutang dari pihak berelasi Receipts from receivables from related parties
Pembayaran pemberian piutang kepada pihak berelasi Payments of receivables from related parties
Penerimaan pembayaran piutang dari pemegang saham Receipts from receivables from stockholders
Pembayaran pemberian piutang kepada pemegang saham Payments of receivables from stockholders
Uang muka dan pinjaman diberikan kepada pihak lain, selain institusi keuangan Cash advances and loans made to other parties, other than financing institutions
Penerimaan pengembalian uang muka dan pinjaman diberikan kepada pihak lain Cash receipts from the repayment of advances and loans made to other parties
Penerimaan dari pelepasan entitas anak Proceeds from disposal of subsidiaries
Pembayaran untuk perolehan entitas anak ( 90,542 ) Payments for acquisition of subsidiaries
Penerimaan dari pelepasan kepentingan di entitas anak tanpa hilangnya pengendalian dari kegiatan investasi Proceeds from sales of interests in subsidiaries without loss of control from investing activities
Pembayaran untuk perolehan tambahan kepemilikan pada entitas anak Payments for acquisition of additional interests in subsidiaries
Penerimaan dari pelepasan kepemilikan pada entitas ventura bersama Proceeds from sales of interests in joint ventures
Pembayaran untuk perolehan kepemilikan pada entitas ventura bersama Payments for acquisition of interests in joint ventures
Penerimaan dari pelepasan kepemilikan pada entitas asosiasi Proceeds from sales of interests in associates
Pembayaran untuk perolehan kepemilikan pada entitas asosiasi Payments for acquisition of interests in associates
Penerimaan dari pelepasan aset tidak lancar atau kelompok lepasan yang diklasifikasikan sebagai dimiliki untuk dijual dan operasi yang dihentikan Proceeds from disposal of non-current assets or disposal groups classified as held-for-sale and discontinued operations
Penerimaan dividen dari aktivitas investasi Dividends received from investing activities
Penerimaan bunga dari aktivitas investasi Interests received from investing activities
Pembayaran bunga dari aktivitas investasi Interests paid from investing activities
Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas investasi Income taxes refunded (paid) from investing activities
Penerimaan (pengeluaran) kas lainnya dari aktivitas investasi Other cash inflows (outflows) from investing activities
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas investasi ( 156,979 ) ( 90,527 ) Total net cash flows received from (used in) investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Penerimaan pinjaman bank 81,509 107,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 89,509 ) ( 62,000 ) Payments of bank loans
Penerimaan pinjaman dari lembaga keuangan non-bank Proceeds from non-bank financial institution loan
Pembayaran pinjaman kepada lembaga keuangan non-bank Payments of non-bank financial institution loan
Penerimaan pinjaman beragunan Proceeds from secured loans
Pembayaran pinjaman beragunan Payments of secured loans
Penerimaan pinjaman tanpa agunan Proceeds from unsecured loans
Pembayaran pinjaman tanpa agunan Payments of unsecured loans
Penerimaan pinjaman penerusan Proceeds from step loans
Pembayaran pinjaman penerusan Payments of step loans
Penerimaan utang dari bantuan pemerintah republik Indonesia Proceeds from loan from government of the republic of indonesia
Pembayaran utang bantuan dari pemerintah republik indonesia Payments of loan from government of the republic of indonesia
Penerimaan pinjaman subordinasi Proceeds from subordinated loans
Pembayaran pinjaman subordinasi Payments of subordinated loans
Penerimaan liabilitas kerjasama operasi Proceeds from joint operation liabilities
Pembayaran liabilitas kerjasama operasi Payments of joint operation liabilities
Penerimaan utang pembiayaan konsumen Proceeds from consumer financing payables
Pembayaran utang pembiayaan konsumen Payments of consumer financing payables
Penerimaan liabilitas sewa pembiayaan 8,693 7,839 Proceeds from finance lease liabilities
Pembayaran liabilitas sewa pembiayaan ( 8,853 ) ( 18,839 ) Payments of finance lease liabilities
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Penerimaan utang listrik swasta Proceeds from electricity purchase payables Pembayaran utang listrik swasta Payments of electricity purchase payables Penerimaan utang retensi Proceeds from retention payables Pembayaran utang retensi Payments of retention payables Penerimaan wesel bayar Proceeds from notes payable Pembayaran wesel bayar Payments of notes payable Penerimaan dari surat utang jangka menengah Proceeds from medium term notes Pembayaran dari surat utang jangka menengah Payments of medium term notes Penerimaan dari penerbitan obligasi Proceeds from bonds payable Pembayaran utang obligasi Payments of bonds payable Obligasi subordinasi yang diterbitkan Subordinated bonds issued Pembayaran obligasi subordinasi Payments of subordinated bonds Penerimaan sukuk Proceeds from sukuk Pembayaran sukuk Payments of sukuk Penerimaan pinjaman lainnya 174,324 Proceeds from other borrowings Pembayaran pinjaman lainnya ( 28,714 ) ( 58,879 ) Payments of other borrowings Penerimaan dari penerbitan obligasi konversi Proceeds from convertible bonds issuance Pembayaran obligasi konversi Payments of convertible bonds Pembayaran biaya emisi penerbitan obligasi Payments of bonds issuance costs Pencairan (penempatan) dana yang dibatasi penggunaannya dari aktivitas pendanaan Withdrawal (placement) of restricted funds from financing activities Penerimaan utang pihak berelasi Proceeds from due to related parties Pembayaran utang pihak berelasi Payments of due to related parties Penerimaan utang pemegang saham Proceeds from due to stockholders Pembayaran utang pemegang saham Payments of due to stockholders Penerimaan dari penerbitan saham biasa Proceeds from issuance of common stocks Penerimaan dari penerbitan saham preferen Proceeds from issuance of preferred stocks Penerimaan dari penerbitan instrumen ekuitas lainnya Proceeds from issuing other equity instruments Pembayaran biaya emisi saham Payments of stock issuance costs Penerimaan dari penjualan (pembelian) saham tresuri Proceeds from sales (purchases) of treasury stocks Penerimaan dari program opsi saham karyawan Proceeds from employee stock options program Penyelesaian (penempatan) transaksi derivatif Settlement (placement) of derivative transactions Penerimaan dari pelepasan kepentingan di entitas anak tanpa hilangnya pengendalian dari kegiatan pendanaan Proceeds from sales of interests in subsidiaries without loss of control from financing activities Penerimaan dari penambahan kepemilikan dari non-pengendali Proceed from increase of non-controlling interest Pembayaran untuk perolehan kepentingan pihak non-pengendali pada entitas anak Payments for acquisition of non-controlling interests in subsidiaries Pembayaran dividen dari aktivitas pendanaan ( 75,534 ) ( 191 ) Dividends paid from financing activities Penerimaan bunga dari aktivitas pendanaan Interests received from financing activities Pembayaran bunga dari aktivitas pendanaan Interests paid from financing activities Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas pendanaan Income taxes refunded (paid) from financing activities Penerimaan (pengeluaran) kas lainnya dari aktivitas pendanaan ( 2,828 ) Other cash inflows (outflows) from financing activities Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas pendanaan 59,088 ( 25,070 ) Total net cash flows received from (used in) financing activities Jumlah kenaikan (penurunan) bersih kas dan setara kas 9,875 ( 26,189 ) Total net increase (decrease) in cash and cash equivalents Kas dan setara kas arus kas, awal periode 61,760 89,325 Cash and cash equivalents cash flows, beginning of the period Efek perubahan nilai kurs pada kas dan setara kas 1,352 ( 1,376 ) Effect of exchange rate changes on cash and cash equivalents Kas dan setara kas dari entitas anak yang didekonsolidasikan Cash and cash equivalent of deconsolidated subsidiaries Kenaikan (penurunan) kas dan setara kas lainnya Other increase (decrease) in cash and cash equivalents Kas dan setara kas arus kas, akhir periode 72,987 61,760 Cash and cash equivalents cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
2023-12-31
Kebijakan akuntansi signifikan Significant accounting policies
Dasar penyusunan laporan keuangan konsolidasian The consolidated financial statements have been prepared on the historical cost basis, except for certain financial instruments that are measured at fair values at the end of each reporting period. Historical cost is generally based on the fair value of the consideration given Basis of preparation of consolidated financial statements
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 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 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 consolidated financial statements.
Prinsip-prinsip konsolidasi The consolidated financial statements incorporate the financial statements of the Company and 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 Principles of consolidation
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’s voting rights in an investee are sufficient to give it power, including (i) the size of the Company’s 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 interim 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’s 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’s 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’s identifiable net assets. The choice of
measurement is made on an 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. Changes in the Group’s ownership interest in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted
for as equity transactions. The carrying amounts of the Group’s interest and the non-controlling interest are adjusted to reflect the changes in their relative interest in the subsidiaries. Any difference between the amount by which the non-controlling interest are adjusted and
the fair value of the consideration paid or received is recognized directly in equity and attributed to owners of the Company. When the Group loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between (i) the
aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. All amounts previously recognized in
other comprehensive income in relation to that subsidiary are accounted for as if the Group had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as specified/ permitted by
applicable accounting standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under PSAK 71: Financial Instruments or, when applicable, the
cost on initial recognition of an investment in an associate or a joint venture.
Kas dan setara kas For cash flow presentation purposes, cash and cash equivalents consist of cash on hand and in banks and all unrestricted investments with maturities of three months or less from the date of placement. Cash and cash equivalents
Piutang usaha dan piutang lain-lain Calculation of loss allowance for trade accounts receivable When measuring ECL, the Group uses historical defaults rates for groupings of various customer segments that have similar credit risk characteristics, and reasonable and supportable forward-looking information, Trade and other receivables
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 are stated at cost or net realizable value, whichever is lower. Cost is determined using the weighted average method. Net realizable value represents the estimated selling price for inventories less all estimated costs of completion and costs necessary to make Inventories
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 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 Fixed assets
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. 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 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 Impairment of non-financial assets
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 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 Trade payables and other liabilities
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 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 ‘Other 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 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 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 Revenue and expense recognition
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’s 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’s 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’s 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–to–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 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’s 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 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 Foreign currency translation
(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’s 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 close member of that person's 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 Transactions with related parties
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
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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
Pajak penghasilan Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax The 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 Income taxes
expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s 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 “at FVTPL” or “at amortized cost” using the effective interest method. Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when the financial liability is 1) contingent Borrowings
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 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’s 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 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 Provisions
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 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 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 Employee benefits
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’s 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 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 Earnings per share
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 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 Segment reporting
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’s 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 In April 2022, the Indonesian Financial Accounting Standards Board of the Institute of Indonesia Chartered Accountants (DSAK-IAI) has issued a press release and clarified the attribution of benefits to the periods of service for the pension program under the Manpower Act The implementation of new statements of accounting standards
or the Job Creation Law and its implementing regulations (Manpower Act). The Group has implemented the guidance in the press release and applied the necessary changes to its accounting policies. The Group has determined that the impact is not material to its current
and prior period financial statements.
Kombinasi bisnis Acquisitions of businesses are accounted for using the acquisition method. The consideration 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 Business combination
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’s 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’s 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’s 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 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 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 Foreign currency transactions and balances
(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 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 Right of use assets
cost less accumulated depreciation and impairment losses.
Properti investasi Investment properties
Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. Goodwill is not amortized but is reviewed for impairment at least annually. For the purpose of impairment Goodwill
testing, goodwill is allocated to each of the Group’s cash-generating units (or Group of cash-generating units) expected to benefit from the synergies of the combination. A cashgenerating unit to which goodwill has been allocated is tested for impairment annually, or more
frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to
the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. Any impairment loss for goodwill is recognized directly in profit or loss in the consolidated statement of profit or loss and other comprehensive income. An impairment loss
recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. The Group’s policy for goodwill arising on the acquisition of a
joint venture.
Investasi pada entitas asosiasi Investment in associates
Aset takberwujud Intangible asset is amortized over 4 - 10 years using the straight-line method. The estimated useful life and amortization method are reviewed at the end of each annual reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets
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Beban dibayar dimuka Prepaid expenses are amortized over their beneficial periods using the straight-line method. 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 technical feasibility and assessment of the commercial viability of the mineral resource. Exploration and evaluation expenditures comprise of costs that are directly attributable to: Exploration and evaluation assets
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 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 exceeds the right to consideration resulting from the Group’s performance under a given contract Contract liabilities
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 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. Financial instruments
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
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 “other 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 amortized cost that are not part of a designated hedging relationship, exchange differences are recognized in
profit or loss in the “other 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 “other 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 “other 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 (“ECL”) 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’s 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’s 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’s 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’s 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 regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s 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 ‘investment grade’ in accordance with the globally understood definition or if an external rating is not available, the asset has an
internal rating of ‘performing’. 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’s 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’s 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 additional amounts expected to be drawn down in the future by default date determined based
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on historical trend, The Group’s 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’s 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’s 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 “at FVTPL” or “at 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 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’s 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 untuk dijual Non-current assets classified as held for sale
Peristiwa setelah tanggal periode pelaporan Events after reporting period
Penerapan standar akuntansi baru In the current period, the Group has applied a number of amendments/improvements to PSAK that are relevant to its operations and effective for accounting period beginning on or after January 1, 2023, which are: PSAK 1 (amendment) Presentation of Financial Adoption of new accounting standards
Statements: Disclosure of Accounting Policies PSAK 1 (amendment) Presentation of Financial Statements: Disclosure of Accounting Policies PSAK 25 (amendment) Accounting Policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates
PSAK 46 (amendment) Income Taxes: Deferred Tax related to Assets and Liabilities Arising from a Single Transaction The adoption of these amendments/ improvements does not result in changes to the Group's 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 berlaku efektif At the date of authorization of these 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, 2024 PSAK 1 (amendment) Accounting standards issued but not yet effective
Presentation of financial statements: Non-current Liabilities with Covenants PSAK 1 (amendment) Presentation of financial statements: Classification of Liabilities as Current or Non-current PSAK 2 (amendment) Statement of cash flows and PSAK 60 (amendment)
Financial Instruments: Disclosures: Supplier Finance Arrangements PSAK 73 (amendment) Lease: Lease Liabilities in sale and leaseback Effective for periods beginning on or after January 1, 2025 PSAK 10 (amendment) The effects of changes in foreign exchange rates:
Lack of Exchangeability Beginning January 1, 2024, references to the individual PSAKs and ISAKs will be changed as published by Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ("DSAK-IAI"). As of the issuance date of the consolidated financial
statements, the effects of adopting these amendments on the consolidated financial statements are not known nor reasonably estimable by management.
Utang pembiayaan konsumen Consumer financing liabilities
Page 15
[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 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, kotor Tanah, dimiliki langsung 15,539 15,539 Land, directly owned Carrying amount, gross
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 langsung 9,507 675 2 10,184 Furniture and office equipment, directly owned
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 langsung Telecommunication Infrastructure, directly owned
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 penyelesaian Telecommunication Infrastructure, assets under 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 depresiasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated depreciation
Bangunan dan fasilitasnya, dimiliki langsung 13,634 3,848 4 17,486 Building and leasehold improvement, directly owned
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 langsung 8,318 586 2 8,906 Furniture and office equipment, directly owned
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 langsung Telecommunication Infrastructure, directly owned
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 penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian 0 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 1,512 2,632 ( 1,473 ) 527 230,746 Property, plant, and equipment Carrying amount
Page 16
[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 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, kotor Tanah, dimiliki langsung 15,539 15,539 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, dimiliki langsung 30,939 ( 2,155 ) 15,016 ( 14 ) 43,786 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 546,210 ( 55,626 ) 58,532 ( 2,206 ) 546,910 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 9,146 ( 293 ) 663 (9) 9,507 Furniture and office equipment, directly owned
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 langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 601,834 ( 58,074 ) 74,211 ( 2,229 ) 615,742 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 28,631 57,243 ( 53,773 ) ( 85 ) 32,016 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 penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian 28,631 57,243 ( 53,773 ) ( 85 ) 32,016 Assets under construction
Aset tetap 630,465 57,243 ( 58,074 ) 20,438 ( 2,314 ) 647,758 Property, plant, and equipment
Akumulasi depresiasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated depreciation
Bangunan dan fasilitasnya, dimiliki langsung 11,867 3,927 ( 2,155 ) (5) 13,634 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung 381,711 48,512 ( 49,236 ) 12,711 ( 704 ) 392,994 Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 7,732 882 ( 293 ) (3) 8,318 Furniture and office equipment, directly owned
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 langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 401,310 53,321 ( 51,684 ) 12,711 ( 712 ) 414,946 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 penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian 0 0 Assets under construction
Aset tetap 401,310 53,321 ( 51,684 ) 12,711 ( 712 ) 414,946 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 229,155 3,922 ( 6,390 ) 7,727 ( 1,602 ) 232,812 Property, plant, and equipment Carrying amount
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
2023-12-31
Pengungkapan Disclosure
Pengungkapan catatan atas aset tetap In 2023, the Group reclassified its plant, equipment and vehicles amounted to US$ 1,473 thousand (December 31, 2022: US$ 20,438 thousand) which recognized to right-of-use of asset. Management does not foresee any events that may occur that would prevent Disclosure of notes for property, plant and equipment
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 290,582 square meters with “Building Use Rights” for a period of 20 and 30
years, until 2028, 2029, 2030, 2043, 2048 and 2051, 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$ 29,656 thousand as of December 31, 2023 (December 31, 2022: US$ 19,347 thousand). Plant, equipment and vehicles with carrying amount of US$ 122,281 thousand as of December 31,
2023 are pledged as collateral for long-term loans from third parties (December 31, 2022: US$ 22,919 thousand). As of December 31, 2023, 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$ 653,290 thousand (December 31, 2022: US$ 598,838 thousand). Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
Page 18
[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]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
Alat pengangkutan, aset hak guna Transportation equipment, right of use 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 depresiasi Mesin, aset hak guna Machinery, right of use assets Carrying amount, accumulated depreciation
Alat pengangkutan, aset hak guna Transportation equipment, right of use 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]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan Aset hak guna 33,949 2,157 ( 662 ) 1,473 635 37,552 Right of use assets Carrying amount
Page 19
[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]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna 75,330 6,316 ( 8,882 ) ( 15,694 ) ( 1,070 ) 56,000 Heavy equipment, right of use assets
Bangunan, aset hak guna 17 17 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 3,486 5,881 ( 4,744 ) 4,623 Others, right of use assets
Aset hak guna 78,833 12,197 ( 8,882 ) ( 20,438 ) ( 1,070 ) 60,640 Right of use assets
Akumulasi depresiasi Mesin, aset hak guna Machinery, right of use assets Carrying amount, accumulated depreciation
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna 38,973 6,432 ( 6,984 ) ( 12,711 ) ( 589 ) 25,121 Heavy equipment, right of use assets
Bangunan, aset hak guna 12 5 17 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 1,323 230 1,553 Others, right of use assets
Aset hak guna 40,308 6,667 ( 6,984 ) ( 12,711 ) ( 589 ) 26,691 Right of use assets
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan Aset hak guna 38,525 5,530 ( 1,898 ) ( 7,727 ) ( 481 ) 33,949 Right of use assets Carrying amount
Page 20
[1616000_BD] Notes to the financial statements - Revenue By Parties (breakdown) - General Industry
2023-12-31 2022-12-31
Catatan untuk pendapatan berdasarkan Notes for revenue by parties Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak pihak
Nama pihak Penjualan dan pendapatan usaha Nama pihak Penjualan dan pendapatan usaha
Party name Sales and revenue Party name Sales and revenue
Pihak berelasi 1 Fluor Petrosea Joint Organization 64,524 Related party 1 Pihak berelasi 1 Fluor Petrosea Joint Organization 29,687 Related party 1
Pihak berelasi 2 Related party 2 Pihak berelasi 2 PT Kideco Jaya Agung 98,052 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 parties Pihak berelasi lainnya Other related parties
Pihak berelasi 64,524 Related parties Pihak berelasi 127,739 Related parties
Pihak ketiga 1 PT Kideco Jaya Agung 158,147 Third party 1 Pihak ketiga 1 PT Kideco Jaya Agung 80,668 Third party 1
Pihak ketiga 2 PT Hardaya Mining Energy 101,991 Third party 2 Pihak ketiga 2 PT Hardaya Mining Energy 74,966 Third party 2
Pihak ketiga 3 PT Freeport Indonesia 77,156 Third party 3 Pihak ketiga 3 PT Freeport Indonesia 84,272 Third party 3
Pihak ketiga 4 PT Kartika Selabumi Mining 57,431 Third party 4 Pihak ketiga 4 PT Kartika Selabumi Mining 42,587 Third party 4
Pihak ketiga 5 Third party 5 Pihak ketiga 5 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 Lainnya 118,368 Other third parties Pihak ketiga lainnya Lainnya 66,085 Other third parties
Pihak ketiga 513,093 Third parties Pihak ketiga 348,578 Third parties
Tipe pihak 577,617 Type of parties Tipe pihak 476,317 Type of parties
Page 21
[1617000_BD] Notes to the financial statements - Revenue By Type (breakdown) - General Industry
2023-12-31 2022-12-31
Catatan untuk tipe pendapatan Notes for revenue by type Catatan untuk tipe pendapatan Notes for revenue by type
Nama produk atau jasa Penjualan dan pendapatan usaha Nama produk atau jasa Penjualan dan pendapatan usaha
Service or product name Sales and revenue Service or product name Sales and revenue
Pendapatan dari jasa 1 Mining 364,147 Service revenue 1 Pendapatan dari jasa 1 Mining 340,036 Service revenue 1
Pendapatan dari jasa 2 Engineering, Procurement, and 162,862 Service revenue 2 Pendapatan dari jasa 2 Engineering, Procurement, and 86,707 Service revenue 2
Construction Construction
Pendapatan dari jasa 3 Services 40,357 Service revenue 3 Pendapatan dari jasa 3 Services 46,841 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 2,573 Other service revenue Pendapatan jasa lainnya Others 2,733 Other service revenue
Pendapatan dari jasa 569,939 Service revenue Pendapatan dari jasa 476,317 Service revenue
Pendapatan dari produk 1 Sale of Coal 7,678 Product revenue 1 Pendapatan dari produk 1 Sale of Coal 0 Product revenue 1
Pendapatan dari produk 2 Product revenue 2 Pendapatan dari produk 2 Product revenue 2
Pendapatan dari produk 3 Product revenue 3 Pendapatan dari produk 3 Product revenue 3
Pendapatan dari produk 4 Product revenue 4 Pendapatan dari produk 4 Product revenue 4
Pendapatan dari produk 5 Product revenue 5 Pendapatan dari produk 5 Product revenue 5
Pendapatan dari produk 6 Product revenue 6 Pendapatan dari produk 6 Product revenue 6
Pendapatan dari produk 7 Product revenue 7 Pendapatan dari produk 7 Product revenue 7
Pendapatan dari produk 8 Product revenue 8 Pendapatan dari produk 8 Product revenue 8
Pendapatan dari produk 9 Product revenue 9 Pendapatan dari produk 9 Product revenue 9
Pendapatan dari produk 10 Product revenue 10 Pendapatan dari produk 10 Product revenue 10
Pendapatan produk lainnya Other product revenue Pendapatan produk lainnya Other product revenue
Pendapatan dari produk 7,678 Product revenue Pendapatan dari produk 0 Product revenue
Tipe pendapatan 577,617 Type of revenue Tipe pendapatan 476,317 Type of revenue
Page 22
[1619000_BD] Notes to the financial statements - Revenue With Value More Than 10% (breakdown) - General Industry
2023-12-31 2022-12-31
Catatan untuk pendapatan lebih dari 10% Note for revenue with value more than 10% Catatan untuk pendapatan lebih dari 10% Note for revenue with value more than 10%
Penjualan dan pendapatan yang Penjualan dan pendapatan yang
Nama pihak Nama pihak
melebihi 10% dari total pendapatan melebihi 10% dari total pendapatan
Sales and revenue more than Sales and revenue more than
Party name Party name
10% 10%
Pihak 1 Fluor Petrosea Joint Organization 64,524 Party 1 Pihak 1 Fluor Petrosea Joint Organization 29,687 Party 1
Pihak 2 PT Kideco Jaya Agung 158,147 Party 2 Pihak 2 PT Kideco Jaya Agung 178,720 Party 2
Pihak 3 PT Hardaya Mining Energy 101,991 Party 3 Pihak 3 PT Hardaya Mining Energy 74,966 Party 3
Pihak 4 PT Freeport Indonesia 77,156 Party 4 Pihak 4 PT Freeport Indonesia 84,272 Party 4
Pihak 5 PT Kartika Selabumi Mining 57,431 Party 5 Pihak 5 PT Kartika Selabumi Mining 42,587 Party 5
Pihak 6 Party 6 Pihak 6 Party 6
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 pendapatan lebih dari 10% Other parties with revenue more than 10% Pihak lainnya dengan pendapatan lebih dari 10% Other parties with revenue more than 10%
Pihak dengan pendapatan lebih dari 10% 459,249 Party with revenue more than 10% Pihak dengan pendapatan lebih dari 10% 410,232 Party with revenue more than 10%
Page 23
[1620100_BD] Notes to the financial statements - Trade receivables, by currency (breakdown) - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency Piutang usaha berdasarkan mata uang Trade receivables by currency
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Piutang usaha, kotor Piutang usaha, kotor
Pihak ketiga IDR 116,282 IDR Third party Pihak ketiga IDR 67,893 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 12,713 USD USD 14,730 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 128,995 Currency Mata uang 82,623 Currency
Pihak berelasi IDR 20,842 IDR Related party Pihak berelasi IDR 23,871 IDR Related 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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 20,842 Currency Mata uang 23,871 Currency
Piutang usaha berdasarkan mata uang Trade receivables by currency Piutang usaha berdasarkan mata uang Trade receivables by currency
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Penyisihan penurunan nilai piutang
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
usaha usaha
Pihak ketiga Mata uang 128,995 ( 24 ) 128,971 Currency Third party Pihak ketiga Mata uang 82,623 ( 43 ) 82,580 Currency Third party
Piutang usaha berdasarkan mata uang Trade receivables by currency Piutang usaha berdasarkan mata uang Trade receivables by currency
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Penyisihan penurunan nilai piutang
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
usaha usaha
Pihak berelasi Mata uang 20,842 20,842 Currency Related party Pihak berelasi Mata uang 23,871 23,871 Currency Related party
Page 24
[1620200_BD] Notes to the financial statements - Trade receivables, by aging (breakdown) - General Industry
2023-12-31
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 104,507 Aging Not yet due Belum jatuh tempo Umur 90,127 Aging Not yet due
2023-12-31
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
Telah jatuh tempo 1 - 30 hari 36,630 1 - 30 days Overdue Telah jatuh tempo 1 - 30 hari 11,578 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 820 31 - 60 days 31 - 60 hari 4,630 31 - 60 days
61 - 90 hari 1,565 61 - 90 days 61 - 90 hari 109 61 - 90 days
61 - 120 hari 61 - 120 days 61 - 120 hari 61 - 120 days
91 - 120 hari 3,229 91 - 120 days 91 - 120 hari 2 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 3,086 121 - 180 days 121 - 180 hari 23 121 - 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 181 - 360 days 181 - 360 hari 9 181 - 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
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 days Lebih dari 120 hari More than 120 days
Lebih dari 150 hari More than 150 days Lebih dari 150 hari More than 150 days
Lebih dari 180 hari More than 180 days Lebih dari 180 hari More than 180 days
Lebih dari 270 hari More than 270 days Lebih dari 270 hari More than 270 days
Lebih dari 360 hari More than 360 days Lebih dari 360 hari 16 More than 360 days
Lebih dari 540 hari More than 540 days Lebih dari 540 hari More than 540 days
Lebih dari 720 hari More than 720 days Lebih dari 720 hari More than 720 days
Umur 45,330 Aging Umur 16,367 Aging
2023-12-31
Piutang usaha berdasarkan umur Trade receivables by aging Piutang usaha berdasarkan umur Trade receivables by aging
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Penyisihan penurunan nilai piutang
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
usaha usaha
Jatuh tempo Umur 149,837 24 149,813 Aging Due status Jatuh tempo Umur 106,494 43 106,451 Aging Due status
Page 25
[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 26,304 Third party Rank 1, counterparty Pihak ketiga Pihak 1 PT Kideco Jaya Agung 18,858 Third party Rank 1, counterparty
Pihak 2 PT Masmindo Dwi Area 23,787 Rank 2, counterparty Pihak 2 PT Masmindo Dwi Area 1,396 Rank 2, counterparty
Pihak 3 PT Hardaya Mining Energy 18,742 Rank 3, counterparty Pihak 3 PT Hardaya Mining Energy 32,353 Rank 3, counterparty
Pihak 4 PT Freeport Indonesia 14,020 Rank 4, counterparty Pihak 4 PT Freeport Indonesia 16,988 Rank 4, counterparty
Pihak 5 PT Indo Bara Pratama 11,375 Rank 5, counterparty Pihak 5 PT Indo Bara Pratama 986 Rank 5, counterparty
Pihak 6 PT Kartika Selabumi Mining 10,179 Rank 6, counterparty Pihak 6 PT Kartika Selabumi Mining 7,754 Rank 6, counterparty
Pihak 7 PT Manyar Maju Refinery 9,333 Rank 7, counterparty Pihak 7 PT Manyar Maju Refinery 0 Rank 7, counterparty
Pihak 8 PT Kedap Saayaq 7,140 Rank 8, counterparty Pihak 8 PT Kedap Saayaq 0 Rank 8, counterparty
Pihak 9 PT Indonesia Ruipu Nickel and 2,232 Rank 9, counterparty Pihak 9 PT Indonesia Ruipu Nickel and 0 Rank 9, counterparty
Chrome Alloy Chrome Alloy
Pihak 10 BP Berau Ltd. 1,615 Rank 10, counterparty Pihak 10 BP Berau Ltd. 2,027 Rank 10, counterparty
Pihak lainnya Lain-lain 4,268 Others, counterparty Pihak lainnya Lain-lain 2,261 Others, counterparty
Rincian pihak 128,995 List of counterparty Rincian pihak 82,623 List of counterparty
Pihak berelasi Pihak 1 Flour Petrosea Joint Organization 20,842 Related party Rank 1, counterparty Pihak berelasi Pihak 1 Flour Petrosea Joint Organization 14,998 Related party Rank 1, counterparty
Pihak 2 PT Nusa Halmahera Minerals 0 Rank 2, counterparty Pihak 2 PT Nusa Halmahera Minerals 8,873 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 20,842 List of counterparty Rincian pihak 23,871 List of counterparty
Rincian piutang usaha berdasarkan rincian Trade receivables by list of counterparty Rincian piutang usaha berdasarkan rincian Trade receivables by list of counterparty
pihak pihak
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Penyisihan penurunan nilai piutang
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
usaha usaha
Pihak ketiga Rincian pihak 128,995 ( 24 ) 128,971 List of counterparty Third party Pihak ketiga Rincian pihak 82,623 ( 43 ) 82,580 List of counterparty Third party
Rincian piutang usaha berdasarkan rincian Trade receivables by list of counterparty Rincian piutang usaha berdasarkan rincian Trade receivables by list of counterparty
pihak pihak
Piutang usaha [baris komponen] Piutang usaha [baris komponen]
Penyisihan penurunan nilai piutang Penyisihan penurunan nilai piutang
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
usaha usaha
Pihak berelasi Rincian pihak 20,842 (0) 20,842 List of counterparty Related party Pihak berelasi Rincian pihak 23,871 (0) 23,871 List of counterparty Related party
Page 26
[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
2023-12-31 2022-12-31
Pergerakan penurunan nilai piutang usaha Movement of allowance for impairment of trade receivables
Penyisihan penurunan nilai piutang usaha, awal periode 43 1,548 Allowance for impairment of trade receivables, beginning period
Penambahan penyisihan penurunan nilai piutang usaha Addition of allowance for impairment of trade receivables
Pengurangan mutasi penurunan nilai piutang usaha ( 19 ) ( 1,505 ) Reduction of movement of allowance for impairment of trade receivables
Dihapusbukukannya cadangan penurunan nilai piutang usaha Written off of movement of allowance for impairment of trade receivables
Penyisihan penurunan nilai piutang usaha, akhir periode 24 43 Allowance for impairment of trade receivables, ending period
Page 27
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
2023-12-31 2022-12-31
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 15,713 19,213 Spareparts
Perlengkapan Supplies
Barang dagang Merchandise inventory
Batubara 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, set top box Optical network terminal, access point, 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 834 596 Other inventories
Persediaan, kotor 19,517 19,809 Inventories, gross
Cadangan penurunan nilai persediaan ( 313 ) ( 1,292 ) Allowance for impairment of inventories
Persediaan 19,204 18,517 Inventories
Persediaan lancar 19,204 18,517 Current inventories
Persediaan tidak lancar lainnya Non-current inventories
Cadangan penurunan nilai persediaan Allowance for impairment of inventories
2023-12-31 2022-12-31
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 1,292 529 Allowance for Impairment of Inventories, beginning balance
Kenaikan/(penurunan) cadangan penurunan nilai persediaan ( 979 ) 763 Increase/(decrease) for allowance for impairment of inventories
Saldo akhir Penyisihan Penurunan Nilai Persediaan 313 1,292 Allowance for Impairment of Inventories, ending balance
Mutasi penyisihan penurunan nilai persediaan Movement of allowance for impairment of livestock inventories
Saldo Awal Penyisihan Penurunan Nilai Persediaan Hewan Ternak Allowance for Impairment of Live Stock Inventory, beginning balance
Kenaikan (penurunan) penyisihan penurunan nilai persediaan hewan ternak Increase (decrease) of allowance for impairment of live stock inventory
Saldo Akhir Penyisihan Penurunan Nilai Persediaan Hewan Ternak Allowance for Impairment of Live Stock Inventory, 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 Estat Allowance for Impairment of Real Estate Assets, beginning balance
Kenaikan (penurunan) penyisihan penurunan nilai aset real estat Increase (decrease) of allowance for impairment of real estate assets
Saldo akhir Penyisihan Penurunan Nilai Aset Real Estat Allowance for Impairment of Real Estate Assets, ending balance
Page 28
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
2023-12-31
Pengungkapan Disclosure
Pengungkapan catatan atas persediaan Management believes that the allowance for stock obsolescence on inventories is adequate. On December 31, 2023 and 2022, all inventories were insured through a consortium led by PT Lippo General Insurance Tbk with insurance coverage amounted US$ 13,914 Disclosure of notes for inventories
thousand (December 31, 2022: US$ 16,878 thousand). Management believes that the insurance coverage is adequate to cover possible losses on the inventories insured. For the year ended December 31, 2023, total cost of inventories recognized as expense amounted
US$ 122,649 thousand (2022: US$ 117,612 thousand). There are no balances of inventories used as collateral for the Group’s loans.
Page 29
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency Utang usaha berdasarkan mata uang Trade payables by currency
Utang usaha [baris komponen] Utang usaha [baris komponen]
Utang usaha Utang usaha
Pihak ketiga IDR 118,579 IDR Third party Pihak ketiga IDR 95,839 IDR Third party
AUD 3,882 AUD AUD 1,476 AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR 1,799 EUR EUR 683 EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD 24 SGD SGD 85 SGD
THB THB THB THB
USD 15,709 USD USD 19,778 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 139,993 Currency Mata uang 117,861 Currency
Pihak berelasi IDR 0 IDR Related party Pihak berelasi IDR 674 IDR Related 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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 0 Currency Mata uang 674 Currency
Page 30
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian Trade payables by list of counterparty Rincian utang usaha berdasarkan rincian Trade payables by list of counterparty
pihak pihak
Utang usaha [baris komponen] Utang usaha [baris komponen]
Nama pihak, utang usaha Utang usaha Nama pihak, utang usaha Utang usaha
Pihak ketiga Pihak 1 Local 133,540 Third party Rank 1, counterparty Pihak ketiga Pihak 1 Local 113,220 Third party Rank 1, counterparty
Pihak 2 Foreign 6,453 Rank 2, counterparty Pihak 2 Foreign 4,641 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 139,993 List of counterparty Rincian pihak 117,861 List of counterparty
Pihak berelasi Pihak 1 FPJO 0 Related party Rank 1, counterparty Pihak berelasi Pihak 1 FPJO 674 Related party Rank 1, counterparty
Pihak 2 Rank 2, counterparty Pihak 2 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 0 Others, counterparty Pihak lainnya 0 Others, counterparty
Rincian pihak 0 List of counterparty Rincian pihak 674 List of counterparty
Page 31
[1670000] Notes to the financial statements - Cost of Good Sold - General Industry
Beban pokok penjualan Cost of good sold
2023-12-31 2022-12-31
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 Raw inventory used
Beban jasa Service Cost
Makan dan minuman Food and beverage
Material 45,431 26,337 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 114,188 70,725 Subcontractor
Upah, tenaga kerja langsung 125,400 101,456 Wages and direct labor
Amortisasi 7,070 3,110 Amortization
Depresiasi 62,608 59,844 Depreciation
Sewa 19,836 16,616 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 374,533 278,088 Total production cost
Barang setengah jadi awal Beginning wip inventory
Barang setengah jadi akhir Ending wip inventory
Harga pokok produksi 374,533 278,088 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
Beban pokok pendapatan lainnya 120,977 102,735 Other cost of goods sold
Beban pokok penjualan dan pendapatan 495,510 380,823 Cost of sales and revenue
Page 32
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
2023-12-31
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 33
[1691000a_BD] Notes to the financial statements - Long-Term Bank Loans (breakdown) - General Industry
2023-12-31
Catatan untuk utang bank jangka panjang Notes for long-term bank loan Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Catatan untuk utang bank jangka panjang [baris komponen] Catatan untuk utang bank jangka panjang [baris komponen]
Utang bank, nilai dalam mata uang Utang bank, nilai dalam mata uang
Jumlah utang bank, kotor Jumlah utang bank, kotor
asing asing
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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mandiri (Persero) Tbk IDR 77,515 77,515 Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR 9,379 9,379 Bank Mandiri (Persero) 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 109,680 109,680 USD USD 34,743 34,743 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 187,195 187,195 Currency Mata uang 44,122 44,122 Currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon 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
Page 34
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
Page 35
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
2023-12-31
Catatan untuk utang bank jangka panjang Notes for long-term bank loan Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Catatan untuk utang bank jangka panjang [baris komponen] Catatan untuk utang bank jangka panjang [baris komponen]
Utang bank, nilai dalam mata uang Utang bank, nilai dalam mata uang
Jumlah utang bank, kotor Jumlah utang bank, kotor
asing asing
Kreditur nama bank Mata uang 187,195 187,195 Creditor bank name Currency Kreditur nama bank Mata uang 44,122 44,122 Creditor bank name Currency
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
2023-12-31 2022-12-31
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Jumlah utang bank, kotor 187,195 44,122 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 36
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Pengungkapan Disclosure
2023-12-31
Pengungkapan Disclosure
Pengungkapan catatan atas utang bank jangka panjang 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 Disclosure of notes for long-term bank loans
and/or Surat Kredit Berdokumen Dalam Negeri (SKBDN) on December 29, 2014 amounting 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-cash non-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 related
to the extension of the non-revolving facility for the issuance of bank guarantees/SBLC up to October 9, 2024. 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. As of December 31, 2023, the utilized portion of these bank guarantees amounted to US$ 62,829 thousand (December 31,
2022: US$ 16,339 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 amounting 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. As of December 31, 2023, the facility has not been used yet by the Company. 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. d. Cash loan facilities i. Term loan I On June 10, 2020, the Company and Mandiri have signed Term Loan I nonrevolving facility amounting US$ 50 million or equivalent IDR with interest rate 1.85% plus three months
London Interbank Offered Rate (“LIBOR”) for US$ or 3.75% plus three months JIBOR for IDR. This non-revolving facility aims to finance the Company’s 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 December 31, 2023, the Group utilized the non-revolving facility amounted to US$ 21.57 million (December 31, 2022: US$ 21.94 million). The
non-revolving facilities will mature on July 23, 2025. On August 23, 2022, Mandiri increased the interest rate in relation to the changes in the Company’s shareholder to three months SOFR term plus CAS and margin of 2.85% per annum. ii. Term loan II On December 22,
2020, the Company and Mandiri signed a Term Loan II nonrevolving facility amounting 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. iii. Senior Secured Term Loan On March 21, 2023, the Company and Mandiri signed a credit facility agreement (senior secured term loan facility) amounting to US$ 91.5 million with an 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 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's working capital. On March 30, 2023, the Company disbursed the facility to finance the Company's 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's acquisition and investment of US$ 91.5 million with an interest rate of the threemonth 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. In
addition to financial covenants, as part of general covenants, this facility requires the Group to maintain minimum cash balance amounting to US$ 60 million. vi. Term Loan III On July 28, 2023, the Company, PTKBL and Mandiri signed a credit facility agreement Term Loan
III amounting to US$ 48.2 million with an interest rate of three months SOFR term plus margin of 2.85% per annum for USD 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 amounting 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 7, 2023, the Company disbursed the facility amounting 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 October 30, 2023, the Company disbursed the facility amounting to US$ 2.28 million, with 60 months tenor with three months SOFR plus margin of 2.85% per annum. This facility matured on June 23, 2028. The interest expense incurred from
longterm loan from third parties for the years ended December 31, 2023 amounting to US$ 14,935 thousand (2022: US$ 3,034 thousand) (Note 30).
Page 37
[1692000_BD] Notes to the financial statements - Long-Term Bank Loans Interest Information (breakdown) - General Industry
2023-12-31
Catatan untuk utang bank jangka panjang Notes for long-term bank loan Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Catatan untuk utang bank jangka panjang [baris komponen] Catatan untuk utang bank jangka panjang [baris komponen]
Utang bank, nilai dalam mata uang Utang bank, nilai dalam mata uang
Jatuh tempo utang bank jangka panjang Bunga utang bank jangka panjang Jenis bunga utang bank jangka panjang Jatuh tempo utang bank jangka panjang Bunga utang bank jangka panjang Jenis bunga utang bank jangka panjang
asing asing
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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Mandiri (Persero) Tbk IDR 77,515 Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR 9,379 Bank Mandiri (Persero) 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 109,680 USD USD 34,743 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon 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 uang lainnya Other currency Mata uang lainnya Other currency
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
Page 38
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 currency Mata uang lainnya Other currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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
Page 39
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
2023-12-31
Catatan untuk utang bank jangka panjang Notes for long-term bank loan Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Catatan untuk utang bank jangka panjang [baris komponen] Catatan untuk utang bank jangka panjang [baris komponen]
Utang bank, nilai dalam mata uang Utang bank, nilai dalam mata uang
Jatuh tempo utang bank jangka panjang Bunga utang bank jangka panjang Jenis bunga utang bank jangka panjang Jatuh tempo utang bank jangka panjang Bunga utang bank jangka panjang Jenis bunga utang bank jangka panjang
asing asing
Kreditur nama bank Mata uang 187,195 Creditor bank name Currency Kreditur nama bank Mata uang 44,122 Creditor bank name Currency
Page 40
[1693000_BD] Notes to the financial statements - Short-Term Bank Loans (breakdown) - General Industry
2023-12-31
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 pendek, nilai dalam Utang bank jangka pendek, nilai dalam
Utang bank jangka pendek Utang bank jangka pendek
mata uang asing mata uang asing
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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) 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 30,000 30,057 USD USD 30,000 30,052 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 30,000 30,057 Currency Mata uang 30,000 30,052 Currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon 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
Page 41
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten 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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
Page 42
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 uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
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 15,000 15,094 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang 15,000 15,094 Currency
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 7,000 7,070 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang 7,000 7,070 Currency Mata uang Currency
2023-12-31
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 pendek, nilai dalam Utang bank jangka pendek, nilai dalam
Utang bank jangka pendek Utang bank jangka pendek
mata uang asing mata uang asing
Kreditur nama bank Mata uang 37,000 37,127 Creditor bank name Currency Kreditur nama bank Mata uang 45,000 45,146 Creditor bank name Currency
Page 43
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
2023-12-31
Pengungkapan Disclosure
Pengungkapan catatan atas utang bank jangka pendek PT Bank Mandiri (Persero) Tbk (Mandiri) On October 9, 2018, Mandiri and the Company agreed to have a new Working Capital Credit facility (“WCC”) amounting to US$ 30 million. The facility extended several times with the latest extension on October 9, 2024 with interest Disclosure of notes for short-term bank loans
rate of three months Secured Overnight Financing Rate (“SOFR”) term plus three months Credit Adjustment Spread (“CAS”) and margin of 3% per annum. The facility above requires the Company to maintain certain covenants. As of December 31, 2023, the Company has
complied with these covenants. PT Bank HSBC Indonesia (HSBC) On April 13, 2022, the Company and HSBC signed working capital facility amounting 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 (“JIBOR”) term plus a margin of 1.38% per annum. On March 6, 2024, the Company fully repaid the short-term loan facility from HSBC amounted to US$ 3,000 thousand with an interest rate of the
SOFR Term plus a margin of 2% per annum. The facility is not extended. The interest incurred on short-term bank loans for the years ended December 31, 2023 amounted to US$ 1,319 thousand (2022: US$ 1,687 thousand) (Note 30). The above loan facilities contain
certain covenants which, among others, restrict the Group to alteration in their majority shareholder and maintain minimum tangible net worth US$ 90,000 thousand. As of December 31, 2023, the Company has complied with these covenants.
Page 44
[1696000_BD] Notes to the financial statements - Short-Term Bank Loans Interest Information (breakdown) - General Industry
2023-12-31
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 pendek, nilai dalam Utang bank jangka pendek, nilai dalam
Jatuh tempo utang bank jangka pendek Bunga utang bank jangka pendek Jenis bunga utang bank jangka pendek Jatuh tempo utang bank jangka pendek Bunga utang bank jangka pendek Jenis bunga utang bank jangka pendek
mata uang asing mata uang asing
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 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) 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 30,000 57 USD USD 30,000 52 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional 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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon 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 uang lainnya Other currency Mata uang lainnya Other currency
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
Page 45
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 currency Mata uang lainnya Other currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten 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 uang lainnya Other currency Mata uang lainnya Other currency
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 uang lainnya Other currency Mata uang lainnya Other currency
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
Page 46
THB THB THB THB
USD USD USD 15,000 94 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
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 7,000 70 USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
2023-12-31
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 pendek, nilai dalam Utang bank jangka pendek, nilai dalam
Jatuh tempo utang bank jangka pendek Bunga utang bank jangka pendek Jenis bunga utang bank jangka pendek Jatuh tempo utang bank jangka pendek Bunga utang bank jangka pendek Jenis bunga utang bank jangka pendek
mata uang asing mata uang asing
Kreditur nama bank Mata uang 37,000 127 Creditor bank name Currency Kreditur nama bank Mata uang 45,000 146 Creditor bank name Currency
Names mentioned 17 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
org
Imelda & Rekan
p.2 ×2
unresolved
org
government of the republic of indonesia
p.4 ×4
unresolved
org
Bank Indonesia
p.12 ×4
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