AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 72 - 15. ASET TETAP
15. FIXED ASSETS
31 Desember Selisih kurs
31 Maret December 31,
Penambahan Pengurangan
Reklasifikasi Foreign
March 31, 2015
Additions Deductions
Reclassifications exchange
2016 Audited
Additions Deductions
Reclassifications exchange
Unaudited Biaya perolehan:
Acquisition cost:
Pemilikan Langsung Direct Ownership
Tanah 228.355.778
- -
- -
228.355.778 Land
Tanah pertambangan 191.176.570
- -
- -
191.176.570 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 7.535.015.673
21.902.503 762.500
952.384 47.835.876
7.509.272.184 and harbors
Mesin-mesin 19.684.714.643 33.360.287
- 20.803.552
88.062.678 19.650.815.804
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 1.021.051.927
11.613.636 6.492.145
2.611.720 489.752
1.028.295.386 vehicles
Perlengkapan dan peralatan Furniture and office
kantor 634.551.077
7.797.582 53.223
1.208.335 121.402
643.382.369 equipment
Aset dalam penyelesaian: Construction in progress:
Tanah 712.062.918
2.461.657 -
- -
714.524.575 Land
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 979.106.571
297.779.921 -
831.728 2.278.457
1.273.776.307 and harbors
Mesin-mesin 2.536.360.180 473.455.554
- 19.815.112
- 2.990.000.622
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 9.565.404
920.843 -
2.611.720 -
7.874.527 vehicles
Perlengkapan 88.571.310
134.874.640 -
1.208.338 -
222.237.612 Equipment
Pabrik semen 2.643.836.627
439.645.233 -
- -
3.083.481.860 Cement plant
36.264.368.678 1.423.811.856
7.307.868 1.109.093
138.788.165 37.543.193.594
Aset Sewa Pembiayaan Leased Assets
Bangunan 141.135.734
22.298.860 -
- -
163.434.594 Buildings
Heavy equipment and Alat-alat berat dan kendaraan
209.317.527 -
- -
- 209.317.527
vehicles Perlengkapan dan peralatan
Furniture and office kantor
36.150.520 -
- -
- 36.150.520
equipment
386.603.781 22.298.860
- -
- 408.902.641
36.650.972.459 1.446.110.716
7.307.868 1.109.093
138.788.165 37.952.096.235
Akumulasi penyusutan Accumulated depreciation
dan deplesi: and depletion:
Pemilikan Langsung Direct Ownership
Tanah pertambangan 98.738.990
764.793 -
- -
99.503.783 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 2.204.400.765
61.453.135 519.167
- 12.857.219
2.252.477.514 and harbors
Mesin-mesin 7.745.741.522 280.167.395
8.059 47.438
43.619.182 7.982.329.114
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 798.654.517
16.896.671 5.355.206
1.061.657 59.025
811.198.614 vehicles
Perlengkapan dan peralatan Furniture and office
kantor 478.497.395
13.646.664 53.223
- 13.092
492.077.744 equipment
11.326.033.189 372.928.658
5.935.655 1.109.095
56.548.518 11.637.586.769
Aset Sewa Pembiayaan Leased Assets
Bangunan 81.728.138
5.785.617 -
- -
87.513.755 Buildings
Heavy equipment and Alat-alat berat dan kendaraan
60.463.323 8.319.059
- -
- 68.782.382
vehicles Perlengkapan dan peralatan
Furniture and office kantor
15.065.099 208.676
- -
- 15.273.775
equipment
157.256.560 14.313.352
- -
- 171.569.912
11.483.289.749 387.242.010
5.935.655 1.109.095
56.548.518 11.809.156.681
Nilai tercatat neto 25.167.682.710
26.142.939.554 Net carrying amount
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 73 - Beban penyusutan dan deplesi aset tetap
dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets
were allocated as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Beban pabrikasi 344.481.086
318.331.817 Manufacturing cost
Beban usaha 42.760.924
19.941.199 Operating expenses
Jumlah 387.242.010
338.273.016 Total
Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan
“SHGB”. SHGB memiliki masa berlaku antara tahun 2016 hingga 2044. Manajemen berpendapat
bahwa SHGB tersebut dapat diperpanjang. The Group’s land represents freehold land “SHM”
and land-use rights “SHGB”. The SHGB will expire between 2016 until 2044. Management
believes that the SHGB are extendable.
Pada tanggal 31 Maret 2016 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai
berikut: The completion stage of construction in progress
as of March 31, 2016 is as follows:
Estimasi tahun
Persentase penyelesaian
penyelesaian Estimated
Completion completion
percentage year
Tanah pertambangan 16 - 98
2016 Mining land
Bangunan, jalan, jembatan Building, roads, brodges
dan pelabuhan 1 - 98
2016 and harbors
Mesin-mesin 1 - 98
2016 Machineries
Perlengkapan 22 - 95
2016 Equipment
Pabrik Semen 78 - 81
2016 Cement plants
Sampai dengan 31 Maret 2016 dan 31 Desember 2015, biaya perolehan pembangunan pabrik semen
dan pembangkit listrik termasuk biaya pinjaman yang dikapitalisasi masing-masing sebesar
Rp322.795.613 dan Rp314.453.660, selisih kurs mata uang asing yang merupakan lindung nilai atas
komitmen pengadaan peralatan utama masing- masing sebesar Rp3.060.359 dan Rp29.063.919.
Biaya pinjaman terdiri dari biaya bunga dan amortisasi biaya transaksi atas pinjaman bank.
Tingkat kapitalisasi rata-rata adalah 10,70 dan 12,46 pada 31 Maret 2016 dan 31 Desember
2015. For the year ended March 31, 2016 and December
31, 2015, the construction costs of cement and power plants include capitalized borrowing costs of
Rp322,795,613 and Rp314,453,660, respectively, and foreign currency exchange differences arose
from hedging commitments for the procurement of main equipment of Rp3.060,359 and
Rp29,063,919, respectively. Borrowing costs consist of interest expense and amortization of
transaction costs on bank loans. The average capitalization rates were 10.70 and 12.46 in
March 31, 2016 and December 31, 2015.
Penambahan aset tetap yang berasal dari transaksi nonkas aktivitas investasi dan pendanaan untuk
periode yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 masing-masing adalah
sebagai berikut: Addition of fixed assets from a non-cash
transactions in investing and financing activities for period ended March 31, 2016 and December 31,
2015, are as follows:
• Aset sewa pembiayaan masing-masing sebesar Rp22.298.860 dan Rp83.917.837.
• Assets under finance leases of Rp22,298,860 and Rp83,917,837, respectively.