are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan 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 September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
55
11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued
d. Hutan tanaman
industri dalam
pengembangan d. Industrial
timber and
non-timber plantations under development stage
30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013
Saldo awal 268.569.368
146.710.024 Beginning balance
Biaya pengembangan 111.688.753
121.859.344 Development cost
Saldo akhir 380.258.121
268.569.368 Ending balance
Kapitalisasi biaya pinjaman ke hutan tanaman industri
dalam pengembangan
sebesar Rp4.752.297 untuk periode yang berakhir
pada tanggal 30 September 2014 31 Desember 2013: Rp7.225.918.
The borrowing costs capitalized into industrial timber and non-timber plantations under
development stage are Rp4,752,297 for the period ended September 30, 2014 December
31, 2013: Rp7,225,918.
12. ASET TETAP 12. FIXED ASSETS
Periode yang berakhir pada 30 September 2014 Period ended September 30, 2014
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai perolehan
Cost
Tanah 246.250.479
32.060.227 -
- 278.310.706 Land
Bangunan 475.062.224
3.561.913 862.543
5.260.074 483.021.668 Buildings
Prasarana 195.999.075
159.676 -
434.756 196.593.507 Infrastructures
Mesin dan peralatan 783.529.141
5.354.250 901.023
7.186.004 795.168.372 Machinery and equipment
Tangki penyimpanan 18.789.676
7.928 -
- 18.797.604
Storage tanks Kendaraan dan alat-alat berat 223.507.028
42.085.608 3.603.374
- 261.989.262 Vehicles and heavy equipment Peralatan kantor
62.165.117 4.388.810
- -
66.553.927 Office equipment
Aset dalam penyelesaian 141.905.295 169.292.668
- 12.880.834 298.317.129 Construction in progress
Total nilai perolehan 2.147.208.035 256.911.080
5.366.940 - 2.398.752.175
Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 114.140.030 19.957.094
758.319 - 133.338.805
Buildings Prasarana
31.244.612 7.421.716
- -
38.666.328 Infrastructures
Mesin dan peralatan 433.075.142
55.215.751 30.886
- 488.260.007 Machinery and equipment
Tangki penyimpanan 11.393.757
458.375 -
- 11.852.132
Storage tanks Kendaraan dan alat-alat berat 109.777.857
18.221.215 3.540.648 - 124.458.424 Vehicles and heavy equipment
Peralatan kantor 39.223.868
6.894.926 -
- 46.118.794
Office equipment Total akumulasi penyusutan 738.855.266 108.169.077
4.329.853 - 842.694.490 Total accumulated depreciation
Nilai tercatat 1.408.352.769
1.556.057.685 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
1.548.615.508 Net carrying value
\
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan 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 September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
56
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 penyimpanan 18.531.491
258.185 -
- 18.789.676
Storage 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 penyimpanan
10.795.926 597.831
- -
11.393.757 Storage 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:
Periode yang berakhir pada tanggal 30 September
Period ended September 30 2014
2013
Beban pokok penjualan 97.191.001
74.632.781 Cost of sales
Tanaman belum menghasilkan - Immature plantations -
biaya pengembangan 4.934.761
6.934.058 development cost
Beban umum dan administrasi 4.474.764
2.737.203 General and administrative expenses
Hutan tanaman industri Industrial timber and non-timber
dalam pengembangan 1.568.551
925.615 plantations under development stage
Total 108.169.077
85.229.657 Total