DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 62 - Rincian jumlah aset dan liabilitas pada tanggal
30 September 2015 dan 2014, serta jumlah pendapatan dan laba periode jalan untuk periode
yang berakhir pada tanggal-tanggal tersebut dari masing-masing entitas asosiasi adalah sebagai
berikut: Details of total assets and liabilities as of September 30,
2015 and 2014, total revenues and income for the period then ended of respective associates are as
follows:
Laba rugi bersih periode berjalan
Total aset Total liabilitas
Pendapatan Income for
Nama entitas asosiasi Total assets
Total liabilities Revenue
the period Name of associate
Perseroan The Company
PT Swadaya Graha 513.034.818
402.848.466 1.000.601.840
15.541.928 PT Swadaya Graha
PT Varia Usaha 1.554.774.156
1.051.446.062 5.246.152.426
68.805.773 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 116.264.147
115.604.823 381.382.531
1.942.827 PT Igasar
2.184.073.121 1.569.899.351
6.628.136.797 82.404.874
Laba rugi bersih periode berjalan
Total aset Total liabilitas
Pendapatan Income for
Nama entitas asosiasi Total assets
Total liabilities Revenue
the period Name of associate
Perseroan The Company
PT Swadaya Graha 513.034.818
402.848.466 1.000.601.840
24.942.813 PT Swadaya Graha
PT Varia Usaha 1.554.774.156
1.051.446.062 5.246.152.426
103.985.363 PT Varia Usaha
Entitas anak SP Subsidiary SP
PT Igasar 116.264.147
115.604.823 381.382.531
1.942.827 PT Igasar
2.184.073.121 1.569.899.351
6.628.136.797 126.985.349
30 September 2015 September 30, 2015 Unaudited
31 Desember 2014 December 31, 2014 Unaudited
Persentase kepemilikan entitas anak SP pada PT Igasar kurang dari 20 namun kepemilikan
tersebut diklasifikasi sebagai investasi pada entitas asosiasi karena SP mempunyai pengaruh signifikan
pada PT Igasar melalui Koperasi Keluarga Besar Semen Padang.
The percentage ownership of the subsidiary SP in PT Igasar is less than 20, but such ownership is
classified as investments in associates as the SP has a significant influence on PT Igasar through
Koperasi Keluarga Besar Semen Padang.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 63 - 14. PROPERTI INVESTASI
14. INVESTMENT PROPERTIES
MUTASI MOVEMENTS
31 Desember 30 September
December 31, September 30,
2014 Penambahan
Pengurangan Reklasifikasi
2015 Unaudited
Additions Deductions
Reclassification Unaudited
Biaya perolehan Acquisition cost
Tanah 3.944.747
- 101.513
- 3.843.234
Land Bangunan dan prasarana
223.035.511 -
231.722 6.069.999
228.873.788 Buildings and infrastructure
Jumlah 226.980.258
- 333.235
6.069.999 232.717.022
Total
Akumulasi penyusutan Accumulated depreciation
Bangunan dan prasarana 43.662.412
11.235.159 23.172
- 54.874.399
Buildings and infrastructure Jumlah
43.662.412 11.235.159
23.172 -
54.874.399 Total
Nilai buku neto 183.317.846
177.842.623 Net book value
Nilai wajar properti investasi pada tanggal 30 September 2015 dan 31 Desember 2014, entitas
anak SP dan KIG masing masing sebesar Rp459.313.567 dan Rp464.788.789 berdasarkan
penilaian pada tanggal tersebut oleh Briskindo Konsultan SP dan KJPP Guntur Eki Andri dan
Rekan KIG, penilai independen. The fair value of property investment as of
September 30, 2015 and December 31, 2014 of the subsidiaries SP dan KIG amounted to
Rp459.313.567 and Rp464,788,789 respectively, based on the valuation carried out at that date by
Briskindo Konsultan SP and KJPP Guntur Eki Andri dan Rekan KIG, independent valuers.
Beban penyusutan sebesar Rp11.235.159 dan Rp3.362.822 masing-masing untuk periode 30
September 2015 dan 2014 dicatat sebagai beban pokok pendapatan.
Depreciation expense in September 30, 2015 and 2014 amounting to Rp11,235,159 and Rp3,362,822
were recorded under cost of revenue. Penghasilan sewa properti investasi periode 30
September 2015 dan 2014 masing-masing sebesar Rp5.683.333 dan Rp12.892.023.
Rental income on investment properties in September 30, 2015 and 2014 amounted to
Rp5,683,333 and Rp12,892,023, respectively.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - 15. ASET TETAP
15. FIXED ASSETS
31 Desember 30 September
December 31, Selisih kurs
September 30, 2014
Penambahan Pengurangan
Reklasifikasi Foreign
2015 Unaudited
Additions Deductions
Reclassifications exchange
Unaudited Biaya perolehan:
Acquisition cost:
Pemilikan Langsung Direct Ownership
Tanah 228.355.778
- -
- -
228.355.778 Land
Tanah pertambangan 189.538.925
- -
- -
189.538.925 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 6.780.274.518
56.306.209 4.191.584
276.059.757 154.979.832
7.263.428.732 and harbors
Mesin-mesin 18.135.300.237
170.789.844 16.439.362
499.250.393 289.107.442
19.078.008.554 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
978.626.174 17.890.224
12.091.203 2.085.543
1.705.863 988.216.601
vehicles Perlengkapan dan peralatan
Furniture and office kantor
553.301.847 15.992.054
- 11.549.267
358.630 581.201.798
equipment Aset dalam penyelesaian:
Construction in progress:
Tanah 551.417.768
145.161.767 -
- -
696.579.535 Land
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 635.474.118
459.968.861 14.126.969
229.142.812 9.223.866
861.397.064 and harbors
Mesin-mesin 1.495.470.058
1.493.141.674 -
437.883.796 -
2.550.727.936 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
22.163.044 31.805.815
- 31.117.863
- 22.850.996
vehicles Perlengkapan
158.317.592 50.341.925
- 78.924.440
- 129.735.077
Equipment Pabrik semen
286.392.548 1.452.846.093
- 107.091.015
- 1.632.147.626
Cement plant Pembangkit tenaga listrik
9.966.295 -
- 9.966.295
- -
Power plants
30.004.666.312 3.894.244.466
46.849.118 85.248.671
455.375.633 34.222.188.622
Aset Sewa Pembiayaan Leased Assets
Bangunan 120.623.955
- -
382.722 -
120.241.233 Buildings
Kapal dan kendaraan 172.721.939
12.665.547 51.315.223
35.262.500 -
169.334.763 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 40.534.782
- 2.727.231
- -
37.807.551 equipment
333.880.676 12.665.547
54.042.454 34.879.778
- 327.383.547
30.338.546.988 3.906.910.013
100.891.572 50.368.893
455.375.633 34.549.572.169
Akumulasi penyusutan Accumulated depreciation
dan deplesi: and depletion:
Pemilikan Langsung Direct Ownership
Tanah pertambangan 95.444.333
2.319.476 -
37.600 -
97.801.409 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 1.964.805.639
165.825.980 3.435.309
- 34.360.176
2.161.556.486 and harbors
Mesin-mesin 6.731.434.671
729.073.804 15.046.012
59.204 71.139.521
7.516.542.780 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
742.501.608 52.392.683
11.818.575 -
1.272.550 784.348.266
vehicles Perlengkapan dan peralatan
Furniture and office kantor
421.575.533 38.108.960
- 4.971
350.375 460.039.839
equipment
9.955.761.784 987.720.903
30.299.896 16.633
107.122.622 11.020.288.780
Aset Sewa Pembiayaan Leased Assets
Bangunan 65.247.353
12.360.589 -
- -
77.607.942 Buildings
Kapal dan kendaraan 78.670.474
28.169.356 51.315.223
- -
55.524.607 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 17.800.727
1.271.408 2.480.106
- -
16.592.029 equipment
161.718.554 41.801.353
53.795.329 -
- 149.724.578
10.117.480.338 1.029.522.256
84.095.225 16.633
107.122.622 11.170.013.358
Nilai buku neto 20.221.066.650
23.379.558.811 Net book value