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PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain) PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 (Figures are in millions of Rupiah, unless Otherwise Stated) 2012 Biaya Transaksi/ Nilai 5 tahun/ Jumlah/ Transaction Tercatat/ 5 years Total Costs As Reported Liabilitas/Liabilities Utang bank jangka pendek/ Short term bank loans 448.491 - - - - 448.491 - 448.491 Utang usaha/ Trade accounts payable 250.066 - - - - 250.066 - 250.066 Beban akrual/Accrued expenses 71.099 - - - - 71.099 - 71.099 Liabilitas jangka pendek lain-lain/ Other current liabilities 15.957 - - - - 15.957 - 15.957 Utang pihak berelasi/ Due to related parties 6.406 - - - - 6.406 - 6.406 Utang bank jangka panjang/ Long term bank loans 156.318 205.114 138.268 154.720 - 654.420 (5.884) 648.536 Pinjaman diterima/ Borrowings 5.496 2.603 120 - - 8.219 - 8.219 Liabilitas sewa pembiayaan/ Finance lease liabilities 6.641 2.573 588 - - 9.802 - 9.802 Utang lain-lain Other payables 4.850 - - - - 4.850 - 4.850 Jumlah/Total 965.324 210.290 138.976 154.720 - 1.469.310 (5.884) 1.463.426 42. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas: 42. Supplemental Disclosures for Consolidated Statements Of Cash Flows The following are the noncash investing and financing activities of the Group: 2013 2012 Kapitalisasi beban penyusutan aset tetap dan bunga Depreciation and interest expense capitalized to ke tanaman belum menghasilkan 61.107 44.459 immature plantations Interest expense capitalized to property, plant Kapitalisasi beban bunga ke aset tetap 44.176 - and equipment Perolehan aset tetap dari realisasi Acquisition of property, plant and equipment through uang muka pembelian 2.737 165 realization of advances Perolehan aset tetap melalui Acquisitions of property, plant and equipment through sewa pembiayaan 54.025 23.798 capital lease Laba yang belum direalisasi atas perubahan nilai Unrealized gain on change in fair value of wajar investasi tersedia untuk dijual (710) 470 available for sale investments Perolehan aset tetap melalui reklasifikasi Reclassification of deferred charges on landrights to beban ditangguhkan hak atas tanah property, plant and equipment sebagai akibat penerapan awal ISAK No. 25 - 4.185 as the result of initial adoption of ISAK No. 25 Penghapusan tanaman telah menghasilkan 4.538 21.632 Write-off of mature plantations Reclasification from assets not used in operation to Reklasifikasi aset tetap tidak digunakan ke aset tetap 1.032 - property, plant and equipment Penghapusan tanaman perkebunan belum menghasilkan - 1.118 Write-off of immature plantations 43. Penerbitan Standar Akuntansi Keuangan Baru 43. Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan Interpretasi Standar Akuntansi Keuangan (ISAK) dan Pernyataan Pencabutan Standar Akuntansi Keuangan (PPSAK) yang berlaku efektif pada periode yang dimulai 1 Januari 2014 sebagai berikut: ISAK The Indonesian Institute of Accountants has issued the following Interpretations of Financial Accounting Standards (ISAK) and Statement of Withdrawal of Financial Accounting Standards (PPSAK) which will be effective for annual period beginning January 1, 2014 as follows: ISAK a. ISAK No. 27, Pengalihan Aset dari Pelanggan a. ISAK No. 27, Transfer of Assets from Customers b. ISAK No. 28, Pengakhiran Liabilitas Keuangan dengan Instrumen Ekuitas c. ISAK No. 29, Biaya Pengupasan Lapisan Tanah dalam Tahap Produksi pada Tambang Terbuka b. ISAK No. 28, Extinguishing Financial Liabilities with Equity Instruments c. ISAK No. 29, Stripping Costs in the Production Phase of a Surface Mine - 123 -
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 (Angka-angka dalam Jutaan Rupiah, kecuali Dinyatakan Lain) PT TUNAS BARU LAMPUNG Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 (Figures are in millions of Rupiah, unless Otherwise Stated) PPSAK PPSAK No. 12, Pencabutan PSAK 33: Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan Hidup pada Pertambangan Umum Grup memperkirakan bahwa penerapan ISAK dan PPSAK di atas tidak berdampak terhadap laporan keuangan konsolidasian. PPSAK PPSAK No. 12, Withdrawal of PSAK 33: Accounting of Land Stripping Activities and Environmental Management in General Mining The Group does not expect that the above ISAKs and PPSAK will have an impact on the consolidated financial statements. ******** - 124 -
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