Investment in Associated Entities Pengendalian Bersama Entitas
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 42
Paraf
13. Aset Tetap 13. Fixed Assets
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Additions Deductions
Reclassification Ending
Balance Balance
Rp Rp
Rp Rp
Rp Harga Perolehan
Acqusition Cost Kepemilikan Langsung:
Direct Acquisitions:
Tanah 155,341,577,170
-- --
850,563,062 156,192,140,232
Land Pabrik dan Peralatan
5,444,087,553,233 31,379,627,674
4,991,861,113 210,173,509,695
5,680,648,829,489 Plants and Equipment
Bangunan dan Prasarana 1,020,322,857,119
1,193,796,312 56,748,688
102,588,691,254 1,124,048,595,997
Buildings and Infrastructures Perlengkapan Kantor dan Rumah
168,877,993,822 16,380,653,766
4,183,358,175 --
181,075,289,413 Office and Household Equipment
Kendaraan dan Alat-Alat Berat 82,940,444,710
3,889,371,422 81,217,757
-- 86,748,598,375
Vehicles and Heavy Equipment Mesin Bengkel Kerja
30,257,181,082 2,769,950,229
-- --
33,027,131,311 Workshop Machinery
Aset Dalam Pelaksanaan 1,133,472,054,496
496,003,304,056 --
285,672,510,144 1,343,802,848,408
Construction In Progress
Jumlah
8,035,299,661,632 551,616,703,459
9,313,185,733 27,940,253,867
8,605,543,433,225
Total Akumulasi Penyusutan
Accumulated Depreciation Kepemilikan Langsung:
Direct Acquisitions:
Pabrik dan Peralatan 3,026,768,712,134
232,982,376,973 4,506,812,504
-- 3,255,244,276,603
Plants and Equipment Equipment Bangunan dan Prasarana
245,178,457,573 27,184,960,624
161,491,847 8,246,420,584
280,448,346,934 Buildings and Infrastructures
Perlengkapan Kantor dan Rumah 118,558,428,443
16,280,312,106 4,183,357,274
-- 130,655,383,275
Office and Household Equipment Kendaraan dan Alat-Alat Berat
65,317,985,160 5,131,553,026
81,217,689 --
70,368,320,497 Vehicles and Heavy Equipment
Mesin Bengkel Kerja 22,768,134,360
1,401,539,582 --
-- 24,169,673,942
Workshop Machinery
Jumlah
3,478,591,717,670 282,980,742,311
8,932,879,314 8,246,420,584
3,760,886,001,251
Total Nilai Buku
4,556,707,943,962 4,844,657,431,974
Book Value 2011
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Additions Deductions
Reclassification Ending
Balance Balance
Rp Rp
Rp Rp
Rp Harga Perolehan
Acqusition Cost Kepemilikan Langsung:
Direct Acquisitions:
Tanah 50,078,094,850
-- --
105,263,482,320 155,341,577,170
Land Pabrik dan Peralatan
5,389,042,527,042 55,045,026,191
-- --
5,444,087,553,233 Plants and Equipment
Bangunan dan Prasarana 951,795,951,995
3,064,503,647 156,819,998
65,619,221,475 1,020,322,857,119
Buildings and Infrastructures Perlengkapan Kantor dan Rumah
153,517,928,583 12,708,135,211
4,820,052,244 7,471,982,271
168,877,993,821 Office and Household Equipment
Kendaraan dan Alat-Alat Berat 82,147,111,595
1,043,745,368 250,412,253
-- 82,940,444,710
Vehicles and Heavy Equipment Mesin Bengkel Kerja
27,657,444,012 2,662,237,070
62,500,000 --
30,257,181,082 Workshop Machinery
Aset Dalam Pelaksanaan 632,256,994,419
679,569,746,143 --
178,354,686,066 1,133,472,054,496
Construction In Progress Jumlah
7,286,496,052,496 754,093,393,630
5,289,784,495 --
8,035,299,661,631 Total
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung: Direct Acquisitions:
Pabrik dan Peralatan 2,799,091,720,859
227,676,991,275 --
-- 3,026,768,712,134
Plants and Equipment Equipment Bangunan dan Prasarana
218,371,011,323 26,928,197,959
120,751,709 --
245,178,457,573 Buildings and Infrastructures
Perlengkapan Kantor dan Rumah 108,605,014,069
14,040,863,295 4,087,448,921
-- 118,558,428,443
Office and Household Equipment Kendaraan dan Alat-Alat Berat
66,027,546,016 140,670,533
850,231,389 --
65,317,985,160 Vehicles and Heavy Equipment
Mesin Bengkel Kerja 21,824,973,317
986,390,182 43,229,139
-- 22,768,134,360
Workshop Machinery
Jumlah
3,213,920,265,584 269,773,113,244
5,101,661,158 --
3,478,591,717,670
Total Nilai Buku
4,072,575,786,912 4,556,707,943,961
Book Value 2010
Rincian beban penyusutan: Details of Depreciation:
2011 2010
Rp Rp
Beban Penyusutan Aset Tetap 282,980,742,311
269,773,113,244 Depreciation of Fixed Assets
Beban Penyusutan Properti Investasi 1,696,605,925
3,357,833,665 Depreciation of Investment Property
Nilai Tercatat Bersih 284,677,348,236
273,130,946,909 Net Carrying Amount
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 43
Paraf Pembebanan penyusutan atas aset tetap dan properti investasi
Catatan 12 adalah sebagai berikut: Depreciation for fixed assets and property of investment
Note 12 was allocated as follows:
2011 2010
Rp Rp
Beban pokok produksi 271,471,032,847
251,814,779,481 Cost of production
Beban penjualan 1,595,483,402
1,581,544,585 Selling expenses
Beban umum dan administrasi 11,610,831,987
19,734,622,841 General and administration expenses
Jumlah 284,677,348,236
273,130,946,907 Total
Rincian aset dalam pelaksanaan adalah sebagai berikut: Construction in progress are as follows:
2011 2010
Rp Rp
Bangunan Dan Sarana 1,045,272,092,926
729,092,834,449 Building And Infrastructure
Tanah Dalam Pengurusan 135,939,992,324
135,876,610,432 Land In Progress
Proyek Pengembangan 150,519,471,564
197,687,350,645 Development Project
Proyek Anak Perusahaan 4,866,845,098
50,425,307,512 Subsidiary’s Project
Peralatan 7,204,446,496
20,389,951,458 Equipment
Nilai Tercatat Bersih 1,343,802,848,408
1,133,472,054,496 Net Carrying Amount
Aset tetap pabrik nitrogen anak perusahaan KDM digunakan sebagai jaminan atas utang bank kepada PT Bank Internasional
Indonesia Tbk Catatan 23.d. The fixed asset of the nitrogen factory of a subsidiary
KDM is used as a guarantee to the bank loan to PT Bank Internasional Indonesia Note 23.d.
Aset tetap berupa bangunan, mesin-mesin utama boiler dan peralatan pembantu digunakan sebagai jaminan atas utang bank
kepada PT Bank Rakyat Indonesia Persero Tbk Catatan 23.e. The fixed asset of Building, Boiler main machines, and
supporting equipments are used as guarantees to the bank loan to PT Bank Rakyat Indonesia Persero Tbk Note
23.e.
Aset tetap berupa mesin-mesin dan peralatan proyek Kaltim-5 digunakan sebagai jaminan pinjaman sindikasi Catatan 23.g
The fixed asset of machine, and equipment of Kaltim-5 project are used for the guarantee of the sindication loan
Note 23.g.
Aset tetap dengan pemilikan langsung telah diasuransikan terhadap risiko kebakaran, kerusakan mesin pabrik dan risiko
lainnya kepada PT Asuransi Parolamas, PT Asuransi Jasa Indonesia Jasindo, PT Asuransi Ramayana dan PT Asuransi
Takaful dengan nilai pertanggungan sebesar USD 1,170,421,078 dan Rp 8.986.566.893.963 pada tahun 2011 dan sebesar
USD 1,180,421,078 dan Rp 9.087.851.593.962 pada tahun 2010. Manajemen berpendapat bahwa pertanggungan tersebut cukup
menutupi
kemungkinan kerugian
atas aset
yang dipertanggungkan.
Fixed assets had been insured againts losses from fire, machinery breakdown and other risk under blanket policies
with PT Asuransi Parolamas, PT Asuransi Jasa Indonesia Jasindo, PT Asuransi Ramayana and PT Asuransi
Takaful for coverage value of USD 1,170,421,078 and Rp 8,986,566,893,963 in 2011 and USD 1,180,421,078 and
Rp 9,087,851,593,962 in 2010, respectively. Management believes that insurance coverages are adequate to cover
possible losses on the assets insured.
Progress proyek pembangunan boiler batu bara per 31 Desember 2011 mencapai 95,5 dan diperkirakan selesai pada tahun 2012
dengan total nilai proyek sebesar USD 62,093,248 dan Rp 394,202,715,700 Catatan 42.g.
Project progress of coal-fired boiler construction as of December 31, 2011 reached 95.5 complete and expected
to be finished in 2012 with the total project of USD 62,093,248 and Rp 394.202.715.700 Note 42.g.
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 44
Paraf Progres proyek sarana transportasi bahan baku PT KNI per 31
Desember 2011 mencapai 99,9 dan direncanakan akan selesai pada
tahun 2012
dengan total
proyek sebesar
Rp 32.424.674.000 Catatan 42.i. Progress of transportation projects of PT KNI as of
December 31, 2011 reached 99.9 complete and planned to be completed in 2012 with a total project cost of Rp
32.424.674.000 Note 42.i.
Progres pembangunan pabrik Kaltim-5 per 31 Desember 2011 mencapai 3,37 dan diperkirakan selesai pada tahun 2014
dengan total nilai proyek sebesar USD 409,464,300 dan Rp 1.505.868.300.000. Catatan 42.j
Project progress of Kaltim-5 construction as of December 31, 2011 reached 3.37 complete and is expected to
complete at 2014 with the total project of USD 409.464.300 and Rp 1,505,868,300,000 Note 42.j.
Selama tahun 2011 biaya bunga pinjaman untuk proyek boiler batu
bara yang
dikapitalisasi menjadi
aset sebesar
Rp 46.158.438.739 pada tingkat suku bunga 6 - 10. During 2011, the interest during construction for the project
of coal-fired boiler amounted to Rp 46,158,438,739 based on the interest rate of 6 -10 .
Manajemen berpendapat bahwa setelah dilakukan penelaahan penurunan nilai aset, tidak terdapat penurunan atas nilai tercatat
aset tetap tersebut. Management believes that after the review of assets, there
is no impairment on the fixed assets.
Pada tahun 2011, Perusahaan melakukan reklasifikasi properti investasi millik entitas anak KIE ke aset tetap, berdasarkan
proporsi luas tanah dan bangunan yang disewa oleh induk perusahaan dengan nilai buku sebesar Rp 19.693.833.284
Catatan 13. In 2011, The Company reclassified the investment
properties owned by subsidiaries KIE to fixed assets, based on the proportion of land and buildings leased by the
parent company, with a net book value amounting to Rp 19,693,833,284 Note 13.
14. Beban Ditangguhkan