TANAMAN PERKEBUNAN PLANTATION ASSETS
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
61
12. ASET TETAP 12. FIXED ASSETS
2012
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai tercatat:
Carrying value:
Tanah 115.876.412
66.036.316 -
34.543.061 216.455.789 Land
Bangunan 248.465.291
28.732.821 - 160.940.147 438.138.259
Buildings Prasarana
54.214.308 35.195.560
- 81.833.885 171.243.753
Infrastructures Mesin dan peralatan
582.305.106 99.643.243
458.364 71.262.303 752.752.288
Machinery and equipment Tangki penyimpanan
18.151.975 306.724
- 72.792
18.531.491 Storage tanks
Kendaraan dan alat-alat berat 164.483.926 46.725.059
1.455.847 222.661 209.975.799 Vehicles and heavy equipment
Peralatan kantor 43.457.180
8.569.981 2.773
1.087.662 53.112.050
Office equipment Aset dalam penyelesaian
245.902.134 162.724.742 - 315.419.450
93.207.426 Construction in progress
Total nilai tercatat 1.472.856.332 447.934.446
1.916.984 34.543.061 1.953.416.855
Total carrying value
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 72.201.435
16.962.838 -
- 89.164.273
Buildings Prasarana
18.455.818 3.534.466
- -
21.990.284 Infrastructures
Mesin dan peralatan 284.241.052
79.404.071 122.197
- 363.522.926 Machinery and equipment
Tangki penyimpanan 10.177.828
618.098 -
- 10.795.926
Storage tanks Kendaraan dan alat-alat berat
73.655.812 18.849.772
1.245.584 -
91.260.000 Vehicles and heavy equipment Peralatan kantor
22.905.405 7.661.611
693 -
30.566.323 Office equipment
Total akumulasi depresiasi 481.637.350 127.030.856
1.368.474 - 607.299.732 Total accumulated depreciation
Nilai buku 991.218.982
1.346.117.123 book value
Penyisihan penurunan nilai Allowance for impairment
aset tetap 7.442.177
- -
- 7.442.177
of fixed assets
Nilai tercatat neto 983.776.805
1.338.674.946 Net carrying value
Merupakan reklasifikasi dari akun “Beban tangguhan hak atas tanah - neto” pada tanggal 1 Januari 2012 sesuai dengan ketentuan transisi ISAK No. 25 Catatan 2mReclassified from “Deferred landright cost – net” on January 1, 2012 in accordance with transitional provision of ISAK No. 25 Note 2m.
2011
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai tercatat:
Carrying value:
Tanah 96.377.026
19.499.386 -
- 115.876.412 Land
Bangunan 209.269.352
18.034.206 -
21.161.733 248.465.291 Buildings
Prasarana 49.924.747
98.922 -
4.190.639 54.214.308
Infrastructures Mesin dan peralatan
495.246.866 87.092.487
34.247 - 582.305.106
Machinery and equipment Tangki penyimpanan
17.754.751 334.248
12.035 75.011
18.151.975 Storage tanks
Kendaraan dan alat-alat berat 116.060.451 52.002.057
3.578.582 - 164.483.926 Vehicles and heavy equipment
Peralatan kantor 38.154.217 9.265.081
18.475 3.943.643
43.457.180 Office equipment
Aset dalam penyelesaian 44.187.291 227.142.226
- 25.427.383 245.902.134 Construction in progress
Total nilai tercatat 1.066.974.701 413.468.613
3.643.339 3.943.643 1.472.856.332 Total carrying value
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 60.673.291
11.528.144 -
- 72.201.435
Buildings Prasarana
15.973.720 2.482.098
- -
18.455.818 Infrastructures
Mesin dan peralatan 239.474.805
44.773.685 7.438
- 284.241.052 Machinery and equipment
Tangki penyimpanan 9.125.852
1.064.011 12.035
- 10.177.828
Storage tanks Kendaraan dan alat-alat berat
64.093.229 12.838.444
3.275.861 -
73.655.812 Vehicles and heavy equipment Peralatan kantor
16.945.677 5.971.165
11.437 -
22.905.405 Office equipment
Total akumulasi depresiasi 406.286.574
78.657.547 3.306.771
- 481.637.350 Total accumulated depreciation
Nilai buku 660.688.127
991.218.982 Book value
Penyisihan penurunan nilai Allowance for impairment
aset tetap 7.442.177
- -
- 7.442.177
of fixed assets
Nilai tercatat neto 653.245.950
983.776.805 Net carrying value
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
62
12. ASET TETAP lanjutan 12. FIXED ASSETS continued
Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung.
All fixed assets are the direct ownership of fixed assets.
Beban penyusutan aset tetap dibebankan ke akun- akun berikut ini:
Depreciation of fixed assets were charged to the following accounts:
2012 2011
Beban pokok penjualan 108.842.675
70.029.397 Cost of sales
Tanaman belum menghasilkan - Immature plantation -
biaya pengembangan 12.953.706
4.900.772 development cost
Beban umum dan administrasi 4.744.154
3.620.213 General and administrative expenses
Hutan tanaman industri Industrial timber and non-timber
dalam pengembangan 490.321
107.165 plantations under development stage
Total 127.030.856
78.657.547 Total
Pada tanggal 31 Desember 2012 dan 2011, rincian persentase penyelesaian dan estimasi waktu
penyelesaian untuk aset dalam penyelesaian adalah sebagai berikut:
As of December 31, 2012 and 2011, the details of percentage
of completion
and estimated
completion date were as follows:
Persentase Nilai
Estimasi penyelesaian tercatat
waktu penyelesaian Percentage of Carrying
Estimated 31 Desember 2012
completion value
completion date December 31, 2012
Bangunan 70
66.248.602 SeptemberSeptember 2013 Buildings
Prasarana 68
23.085.787 JuniJune 2013
Infrastructures Mesin dan peralatan
72 3.873.037 SeptemberSeptember 2013 Machinery and equipment
93.207.426 Persentase
Nilai Estimasi
penyelesaian tercatat waktu penyelesaian
Percentage of Carrying Estimated
31 Desember 2011 completion
value completion date
December 31, 2011
Bangunan 63
128.278.869 JuniJune 2012
Buildings Mesin dan peralatan
99 62.977.910
AprilApril 2012 Machinery and equipment
Prasarana 71
53.507.646 JuniJune 2012
Infrastructures Peralatan kantor
99 1.087.663
AprilApril 2012 Office equipment
Tangki penyimpanan 45
50.046 AgustusAugust 2012
Storage tanks
245.902.134
Kapitalisasi biaya pinjaman ke aset tetap sebesar Rp5.010.051 and Rp9.456.028 masing-masing
untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011.
The borrowing costs capitalized into fixed assets are Rp5,010,051 and Rp9,456,028 for the years
ended December 31, 2012 and 2011, respectively.
Pada tanggal 31 Desember 2012, nilai perolehan aset tetap Grup yang telah disusutkan penuh
namun masih
digunakan adalah
sebesar Rp167.692.807,
yang terutama
terdiri atas
bangunan, mesin dan peralatan, dan kendaraan dan alat-alat berat.
As at December 31, 2012, the costs of the Group’s fixed assets that have been fully depreciated but
still being utilized amounted to Rp167,692,807, which mainly consist of buildings, machineries and
equipments, vehicles and heavy equipments.