are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
56
11. TANAMAN PERKEBUNAN lanjutan 11. Plantation ASSETS continued
d. Hutan tanaman
industri dalam
pengembangan d. Industrial
timber and
non-timber plantations under development stage
31 Desember 2014 31 Desember 2013 December 31, 2014 December 31, 2013
Saldo awal 268.569.368
146.710.024 Beginning balance
Beban pengembangan 185.793.054
121.859.344 Development cost
Reklasifikasi dari Reclassifications from mature industrial
hutan tanaman industri siap panen 6.311.675
- timber and non-timber plantations
Saldo akhir 460.674.097
268.569.368 Ending balance
Kapitalisasi biaya pinjaman ke hutan tanaman industri
dalam pengembangan
sebesar Rp16.792.500 untuk tahun yang berakhir pada
tanggal 31
Desember 2014
2013: Rp7.225.918.
The borrowing costs capitalized into industrial timber and non-timber plantations under
development stage
amounted to
Rp16,792,500 for the year ended December 31, 2014 2013: Rp7,225,918.
12. ASET TETAP 12. FIXED ASSETS
Tahun yang Berakhir pada 31 Desember 2014 Year Ended December 31, 2014
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai perolehan
Cost
Tanah 246.250.479
53.682.782 -
- 299.933.261 Land
Bangunan 475.062.224
33.257.332 1.175.818
68.486.235 575.629.973 Buildings
Prasarana 195.999.075
25.449.014 -
5.653.532 227.101.621 Infrastructures
Mesin dan peralatan 783.529.141
88.545.402 947.431
24.292.313 895.419.425 Machinery and equipment
Tangki 18.789.676
253.781 -
- 19.043.457
Tanks Kendaraan dan alat-alat berat 223.507.028
50.423.882 4.609.360
- 269.321.550 Vehicles and heavy equipment Peralatan kantor
62.165.117 6.712.857
200.750 -
68.677.224 Office equipment
Aset dalam penyelesaian 141.905.295 196.942.783
- 98.432.080 240.415.998 Construction in progress
Total nilai perolehan 2.147.208.035 455.267.833
6.933.359 - 2.595.542.509
Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 114.140.030
27.597.136 884.576
- 140.852.590 Buildings
Prasarana 31.244.612
10.149.836 -
- 41.394.448
Infrastructures Mesin dan peralatan
433.075.142 75.965.899
55.407 - 508.985.634
Machinery and equipment Tangki
11.393.757 618.733
- -
12.012.490 Tanks
Kendaraan dan alat-alat berat 109.777.857 25.144.497
4.417.262 - 130.505.092 Vehicles and heavy equipment
Peralatan kantor 39.223.868
9.131.742 171.137
- 48.184.473
Office equipment Total akumulasi penyusutan 738.855.266 148.607.843
5.528.382 - 881.934.727 Total accumulated depreciation
Nilai tercatat 1.408.352.769
1.713.607.782 Carrying value
Penyisihan penurunan nilai Allowance for impairment
aset tetap 7.442.177
- -
- 7.442.177
of fixed assets
Nilai tercatat neto 1.400.910.592
1.706.165.605 Net carrying value
\
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
57
12. ASET TETAP lanjutan 12. FIXED ASSETS continued
Tahun yang Berakhir pada 31 Desember 2013 Year Ended December 31, 2013
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai perolehan
Cost
Tanah 216.455.789
29.794.690 -
- 246.250.479 Land
Bangunan 438.138.259
7.574.185 143.101
29.492.881 475.062.224 Buildings
Prasarana 171.243.753
3.840.820 -
20.914.502 195.999.075 Infrastructures
Mesin dan peralatan 752.752.288
29.198.543 1.852.059
3.430.369 783.529.141 Machinery and equipment
Tangki 18.531.491
258.185 -
- 18.789.676
Tanks Kendaraan dan alat-alat berat 209.975.799
16.580.728 3.049.499
- 223.507.028 Vehicles and heavy equipment Peralatan kantor
53.112.050 9.058.542
5.475 -
62.165.117 Office equipment
Aset dalam penyelesaian 93.207.426 102.535.621
- 53.837.752 141.905.295 Construction in progress
Total nilai perolehan 1.953.416.855 198.841.314
5.050.134 - 2.147.208.035
Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 89.164.273
25.012.129 36.372
- 114.140.030 Buildings
Prasarana 21.990.284
9.254.328 -
- 31.244.612
Infrastructures Mesin dan peralatan
363.522.926 71.216.007
1.663.791 - 433.075.142
Machinery and equipment Tangki
10.795.926 597.831
- -
11.393.757 Tanks
Kendaraan dan alat-alat berat 91.260.000
21.134.861 2.617.004
- 109.777.857 Vehicles and heavy equipment Peralatan kantor
30.566.323 8.663.020
5.475 -
39.223.868 Office equipment
Total akumulasi penyusutan 607.299.732 135.878.176 4.322.642
- 738.855.266 Total accumulated depreciation
Nilai tercatat 1.346.117.123
1.408.352.769 Carrying value
Penyisihan penurunan nilai Allowance for impairment
aset tetap 7.442.177
- -
- 7.442.177
of fixed assets
Nilai tercatat neto 1.338.674.946
1.400.910.592 Net carrying value
Saldo dari entitas anak pada tanggal akuisisi sebesar Rp7.425.145Balance from subsidiaries at acquisition date amounting to Rp7,425,145
Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung.
All fixed assets are direct ownership. Beban penyusutan aset tetap dibebankan ke akun-
akun berikut ini: Depreciation of fixed assets were charged to the
following accounts:
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31 2014
2013
Beban pokok penjualan 133.274.538
118.283.818 Cost of sales
Tanaman belum menghasilkan - Immature plantations -
biaya pengembangan 6.909.395
11.281.604 development cost
Beban umum dan administrasi 6.070.039
5.013.481 General and administrative expenses
Hutan tanaman industri Industrial timber and non-timber
dalam pengembangan 2.353.871
1.299.273 plantations under development stage
Total 148.607.843
135.878.176 Total