BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan
1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS Years Ended
December 31, 2012 and 2011 and January 1, 2011December 31, 2010
Expressed in Millions of Rupiah, Unless Otherwise Stated
55
10. ASET TETAP lanjutan 10. PROPERTY,
PLANT AND
EQUIPMENT continued
Aset tetap terdiri dari lanjutan: Property, plant and equipment consists of
continued:
2011 Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending
Balance Additions
Reclassifications Deductions Balance
Harga Perolehan Cost
Pemilikan langsung Direct ownership
Tanah 58.764
2.811 -
- 61.575
Land Bangunan
103.937 61
849 -
104.847 Buildings
Prasarana tanah dan Building and
bangunan 16.469
225 813
- 17.507
land improvements Mesin dan peralatan
107.387 5.951
118 -
113.456 Machinery and equipment
Peralatan transportasi 22.216
2.522 5.785
315 30.208
Transportation equipment Peralatan dan
Furniture, fixtures and perabot kantor
18.137 705
- 2
18.840 office equipment
Instalasi listrik 13.583
21 15
- 13.619
Electrical installations Total
340.493 12.296
7.580 317
360.052 Total
Aset sewa pembiayaan Leased assets
Peralatan transportasi 8.227
- 5.785
- 2.442
Transportation equipment
Aset dalam penyelesaian Construction in progress
Bangunan dan Building and
prasarana 8.183
2.147 1.677
- 8.653
land improvements Mesin dan peralatan
4.213 3.158
118 -
7.253 Machinery and equipment
Total 12.396
5.305 1.795
- 15.906
Total Total Harga Perolehan
361.116 17.601
- 317
378.400 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan langsung Direct ownership
Bangunan 18.335
4.596 -
- 22.931
Buildings Prasarana tanah dan
Building and bangunan
11.667 1.583
- -
13.250 land improvements
Mesin dan peralatan 34.685
9.609 -
- 44.294
Machinery and equipment Peralatan transportasi
16.660 1.436
5.157 283
22.970 Transportation equipment
Peralatan dan Furniture, fixtures and
perabot kantor 12.577
1.508 -
2 14.083
office equipment Instalasi listrik
2.069 606
- -
2.675 Electrical installations
Total 95.993
19.338 5.157
285 120.203
Total Aset sewa pembiayaan
Leased assets
Peralatan transportasi 5.819
1.185 5.157
- 1.847
Transportation equipment Total Akumulasi
Total Accumulated Penyusutan
101.812 20.523
- 285
122.050 Depreciation
Nilai Buku 259.304
256.350 Net Book Value
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan
1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS Years Ended
December 31, 2012 and 2011 and January 1, 2011December 31, 2010
Expressed in Millions of Rupiah, Unless Otherwise Stated
56
10. ASET TETAP lanjutan 10. PROPERTY,
PLANT AND
EQUIPMENT continued
a Pembebanan penyusutan adalah sebagai berikut:
a Depreciation is charged as follows:
2012 2011
Beban pokok penjualan 17.223
17.206 Cost of goods sold
Beban penjualan Catatan 26 2.687
2.906 Selling expenses Note 26
Beban umum dan administrasi 364
411 General and administrative expenses
Total 20.274
20.523 Total
b Perhitungan laba penjualan aset tetap - neto adalah sebagai berikut:
b The computation of gain on sales of property, plant and equipment - net is as follows:
2012 2011
Hasil penjualan neto 2.500
113 Net proceeds from sales
Nilai buku neto 1.909
32 Net book value
Laba penjualan aset Gain on sales of property, plant
tetap - neto Catatan 29 591
81 and equipment - net Note 29
Perhitungan rugi penghapusan aset tetap - neto adalah sebagai berikut:
The computation of loss on disposal of property, plant and equipment - net is as
follows:
2012 2011
Harga perolehan 6.763
2 Cost
Akumulasi penyusutan 6.110
2 Accumulated depreciation
Rugi penghapusan aset Loss on disposal of property,
tetap - neto Catatan 28 653
- plant and equipment - net Note 28
Laba penjualan dan rugi penghapusan aset tetap masing-masing disajikan sebagai bagian
dari akun “Pendapatan Operasi Lainnya” dan “Beban Operasi Lainnya” dalam laporan laba
rugi komprehensif konsolidasian. Gain on sales and loss on disposal of property,
plant and equipment are presented as part of the “Other Operating Income” and “Other
Operating Expenses“
account in
the consolidated statements of comprehensive
income, respectively.