PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2014
Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated
75
12. PENYERTAAN SAHAM lanjutan
PT Wijaya Karya Krakatau Beton “WKKB”
Berdasarkan Akta Notaris No. 16 dari Indrajati Tandjung, S.H. tanggal 16 Desember 2013, PT
KE, PT Wijaya Karya Beton dan PT Wijaya Karya Persero Tbk mendirikan PT Wijaya Karya
Krakatau Beton WKKB dengan persentase kepemilikan masing-masing sebesar 30, 55
dan 15.
PT WKKB
bergerak dalam
industry dan
perdagangan beton cetak. Pada 30 Juni 2014, PT KE telah melakukan setoran modal kas pada PT
WKKB sebesar US1.253
12. INVESTMENTS IN
SHARES OF
STOCK continued
PT Wijaya Karya Krakatau Beton “WKKB”
Based on Notarial Deed No. 16 of Indrajati Tandjung, S.H. dated December 16, 2013, PT KE,
PT Wijaya Karya Beton and PT Wijaya Karya Persero Tbk established PT Wijaya Karya
Krakatau Beton WKKB with percentage of ownership of 30, 55 and 15, respectively.
PT WKKB engaged in the industry and trading of precast concrete. Up to June 30, 2014, PT KE paid
capital contribution in cash to PT WKKB amounting to US1,253.
Cadangan penurunan nilai penyertaan dibentuk atas
penyertaan pada
PT Maleo Emtiga
US5.211, PT Seamless Pipe Indonesia Jaya US1.091, South Australian Steel and Energy
US610 dan PT Indonesia Asri Refractories US22. Manajemen Perusahaan berpendapat
bahwa penyisihan penurunan nilai penyertaan cukup untuk menutupi kemungkinan kerugian yang
timbul. Allowance for decline in value of investment is
provided for investments in PT Maleo Emtiga US5,211, PT Seamless Pipe Indonesia Jaya
US1,091, South Australian Steel and Energy US610 and PT Indonesia Asri Refractories
US22.
The Company‟s management is of the opinion that the allowance for decline in value of
investment is adequate to cover possible losses.
Sebagai tindak lanjut atas penyertaan Perusahaan pada PT Maleo Emtiga, Perusahaan bermaksud
melakukan pembubaran
dan likuidasi
atas PT Maleo Emtiga. Rencana tersebut telah disetujui
oleh Menteri Negara Badan Usaha Milik Negara pada tanggal 2 Agustus 2010. Sampai dengan
tanggal 30
September 2014,
pelaksanaan pembubaran dan likuidasi tersebut masih dalam
proses. Perusahaan berkeyakinan bahwa hasil akhir dari proses likuidasi tersebut tidak akan
berdampak material atas hasil operasi, posisi atau likuiditas keuangan Perusahaan dan oleh karena
itu Perusahaan tidak melakukan penyisihan sehubungan dengan proses likuidasi tersebut
dalam laporan keuangan konsolidasian interim. As a follow-
up for the Company‟s investment in PT Maleo Emtiga, the Company intended to
dissolve and liquidate PT Maleo Emtiga. The plan has been approved by the Ministry of State-Owned
Enterprises on August 2, 2010. As of September 30, 2014, the execution of the dissolution and
liquidation is still in process. The Company believes that the ultimate resolution of the
liquidation process is unlikely to have a material
effect on the Company‟s results of operations, financial position or liquidity and, therefore, the
Company did not set up a provision in relation to liquidation process in the interim consolidated
financial statements.
PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS September 30, 2014
Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated
76
13. ASET TETAP 13. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
Saldo Awal Penambahan Pengurangan
Reklasifikasi Penyesuaian Translasi
Saldo Akhir Kepemilikan Langsung
Beginning balance Additions
Deductions Reclassifications
Translation Adjustment Ending balances
Direct Ownership
Harga perolehan Acquisition cost
Tanah 26.126
6.514 11.658
- -
20.982 Land
Bangunan 165.426
3.105 -
27.686 -
196.217 Buildings
Mesin dan peralatan 905.155
8.404 -
34.238 1.171
946.626 Machineries and equipment
Peralatan pabrik dan proyek 8.005
324 16
- 11
8.302 Plant and project equipment
Alat pengangkutan 5.995
837 1.974
- -
4.858 Transportation equipment
Peralatan rumah dan kantor 79.914
5.601 4.761
78 50
80.782 Office and housing equipment
Aset dalam pembangunan 285.090
170.850 -
62.002 1.486
395.423 Construction in progress
Aset sewa pembiayaan Asset under finance lease
Bangunan 4.623
- -
- -
4.623 Buildings
Total harga perolehan 1.480.334
195.635 18.409
- 254
1.657.814 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 93.664
4.846 -
- 72
98.438 Buildings
Mesin dan peralatan 462.037
40.229 970
- 8
501.288 Machineries and equipment
Peralatan pabrik dan proyek 4.435
3.197 370
- 91
7.171 Plant and project equipment
Alat pengangkutan 3.104
743 -
- -
3.847 Transportation equipment
Peralatan rumah dan kantor 59.264
7.502 4.021
- 33
62.713 Office and housing equipment
Aset sewa pembiayaan Asset under finance lease
Bangunan 92
46 -
- -
138 Buildings
Total akumulasi penyusutan 622.596
56.517 5.360
- 205
673.594 Total Accumulated depreciation
Total Tercatat 857.738
139.118 13.049
- 459
984.220
Carrying Amount 30 September 2014 September 30, 2014
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Penyesuaian Translasi Saldo Akhir
Kepemilikan Langsung Beginning balance
Additions Deductions
Reclassifications Translation Adjustment
Ending balances Direct Ownership
Harga perolehan Acquisition cost
Tanah 17.405
12.558 3.085
- 752
26.126 Land
Bangunan 156.455
3.869 5
17.122 12.015
165.426 Buildings
Mesin dan peralatan 727.601
11.922 7.188
178.811 5.991
905.155 Machineries and equipment
Peralatan pabrik dan proyek 4.920
3.291 -
- 206
8.005 Plant and project equipment
Alat pengangkutan 6.535
516 -
23 1.079
5.995 Transportation equipment
Peralatan rumah dan kantor 77.391
5.366 1.350
1.559 3.052
79.914 Office and housing equipment
Aset dalam pembangunan 318.606
172.384 -
197.515 8.385
285.090 Construction in progress
Aset sewa pembiayaan Asset under finance lease
Bangunan -
4.623 -
- -
4.623 Buildings
Total harga perolehan 1.308.913
214.529 11.628
- 31.480
1.480.334 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 87.696
9.113 6
- 3.139
93.664 Buildings
Mesin dan peralatan 408.354
57.671 12
- 3.976
462.037 Machineries and equipment
Peralatan pabrik dan proyek 4.365
218 -
- 148
4.435 Plant and project equipment
Alat pengangkutan 1.983
1.452 -
- 331
3.104 Transportation equipment
Peralatan rumah dan kantor 57.579
5.287 1.344
- 2.258
59.264 Office and housing equipment
Aset sewa pembiayaan Asset under finance lease
Bangunan -
92 -
- -
92 Buildings
Total akumulasi penyusutan 559.977
73.833 1.362
- 9.852
622.596 Total Accumulated depreciation
Total Tercatat 748.936
140.696 10.266
- 21.628
857.738 Carrying Amount
31 Desember 2013 December 31, 2013