FIXED ASSETS LK SMI Q1 2016 Final Released
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 73 - Beban penyusutan dan deplesi aset tetap
dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets
were allocated as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Beban pabrikasi 344.481.086
318.331.817 Manufacturing cost
Beban usaha 42.760.924
19.941.199 Operating expenses
Jumlah 387.242.010
338.273.016 Total
Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan
“SHGB”. SHGB memiliki masa berlaku antara tahun 2016 hingga 2044. Manajemen berpendapat
bahwa SHGB tersebut dapat diperpanjang. The Group’s land represents freehold land “SHM”
and land-use rights “SHGB”. The SHGB will expire between 2016 until 2044. Management
believes that the SHGB are extendable.
Pada tanggal 31 Maret 2016 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai
berikut: The completion stage of construction in progress
as of March 31, 2016 is as follows:
Estimasi tahun
Persentase penyelesaian
penyelesaian Estimated
Completion completion
percentage year
Tanah pertambangan 16 - 98
2016 Mining land
Bangunan, jalan, jembatan Building, roads, brodges
dan pelabuhan 1 - 98
2016 and harbors
Mesin-mesin 1 - 98
2016 Machineries
Perlengkapan 22 - 95
2016 Equipment
Pabrik Semen 78 - 81
2016 Cement plants
Sampai dengan 31 Maret 2016 dan 31 Desember 2015, biaya perolehan pembangunan pabrik semen
dan pembangkit listrik termasuk biaya pinjaman yang dikapitalisasi masing-masing sebesar
Rp322.795.613 dan Rp314.453.660, selisih kurs mata uang asing yang merupakan lindung nilai atas
komitmen pengadaan peralatan utama masing- masing sebesar Rp3.060.359 dan Rp29.063.919.
Biaya pinjaman terdiri dari biaya bunga dan amortisasi biaya transaksi atas pinjaman bank.
Tingkat kapitalisasi rata-rata adalah 10,70 dan 12,46 pada 31 Maret 2016 dan 31 Desember
2015. For the year ended March 31, 2016 and December
31, 2015, the construction costs of cement and power plants include capitalized borrowing costs of
Rp322,795,613 and Rp314,453,660, respectively, and foreign currency exchange differences arose
from hedging commitments for the procurement of main equipment of Rp3.060,359 and
Rp29,063,919, respectively. Borrowing costs consist of interest expense and amortization of
transaction costs on bank loans. The average capitalization rates were 10.70 and 12.46 in
March 31, 2016 and December 31, 2015.
Penambahan aset tetap yang berasal dari transaksi nonkas aktivitas investasi dan pendanaan untuk
periode yang berakhir pada tanggal 31 Maret 2016 dan 31 Desember 2015 masing-masing adalah
sebagai berikut: Addition of fixed assets from a non-cash
transactions in investing and financing activities for period ended March 31, 2016 and December 31,
2015, are as follows:
• Aset sewa pembiayaan masing-masing sebesar Rp22.298.860 dan Rp83.917.837.
• Assets under finance leases of Rp22,298,860 and Rp83,917,837, respectively.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 74 - • Kapitalisasi beban pinjaman yang belum
dibayar masing-masing sebesar RpNihil dan Rp3.289.386.
• Capitalization of unpaid borrowing costs of RpNil and Rp3,289,386, respectively.
• Reklasifikasi dari uang muka proyek masing- masing sebesar Rp247.373.059 dan
Rp653.796.641. • Reclassification of project advances of
Rp247,373,059 and Rp653,796,641, respectively.
• Kapitalisasi biaya pembongkaran masing- masing sebesar Rp3.446.823 dan Rp3.812.720.
• Capitalization of costs of dismantling of Rp3,446,823 and Rp3,812,720, respectively.
Aset tetap tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash dan fasilitas kredit
investasi Catatan 20. Certain fixed assets are used as collateral for non-
cash loan facilities and credit investment facilities Note 20.
Jumlah tercatat aset tetap yang telah disusutkan penuh dan masih digunakan pada tanggal
31 Maret 2016 dan 31 Desember 2015 masing- masing sebesar Rp1.356.819.573 dan
Rp2.679.102.744. The carrying amount of fixed assets that are fully
depreciated and still in used for production as of March 31, 2016 and December 31, 2015, amounted
to Rp1,356,819,573 and Rp2,679,102,744, respectively.
Berdasarkan penilaian internal, nilai wajar aset tetap pada tanggal 31 Maret 2016 dan 31 Desember 2015
masing-masing sebesar Rp42.313.536.834 dan Rp39.187.142.267.
Based on internal valuation, the fair value of fixed assets as of March 31, 2016 and December 31,
2015 amounted to Rp42,313,536,834 and Rp39,187,142,267, respectively.
Rincian laba penjualan aset tetap adalah sebagai berikut:
Details of gain on sale of fixed assets are as follows:
31 Maret 31 Maret
March 31, March 31,
2016 2015
Unaudited Unaudited
Hasil penjualan neto -
755.935 Net proceeds from sale
Biaya perolehan: Acquisition cost:
Alat berat -
15.128 Heavy equipment
Mesin -
101.128 Machinery
Peralatan 53.223
- Equipment
53.223 116.256
Akumulasi penyusutan: Accumulated depreciation:
Alat berat -
15.128 Heavy equipment
Mesin -
101.128 Machinery
Peralatan 53.223
- Equipment
53.223 116.256
Nilai tercatat neto -
- Net carrying amount
Laba penjualan aset tetap -
755.935 Gain on sale of fixed assets
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 75 - Pada tanggal 15 Januari 2009, Direktur Jenderal
Industri Agro dan Kimia - Kementerian Perindustrian Republik Indonesia “DJIAK-Menperin” menanda-
tangani nota kesepahaman mengenai Model Project for Waste Heat Recovery Power Generation in the
Cement Industry “WHRPG” dengan The New Energy and Industrial Technology Development
Organization, Jepang “NEDO”. Pada proyek ini, peralatan pihak NEDO dipasang pada fasilitas
pabrik SP dan SP berkewajiban menyediakan infrastruktur dan peralatan pendukung dari proyek
tersebut. Sampai dengan tanggal 31 Maret 2016 SP telah mengeluarkan dana sebesar Rp90.090.208
untuk infrastruktur dan peralatan pendukung yang dicatat sebagai aset tetap Catatan 48.
On January 15, 2009, the Director General of Agro and Chemical Industry - Ministry of Industry of the
Republic of Indonesia DJIAK-Menperin signed a memorandum of understanding regarding the
Model Project for Waste Heat Recovery Power Generation in the Cement Industry WHRPG
with The New Energy and Industrial Technology Development Organization, Japan NEDO. On
this project, NEDO’s equipments are installed on SP’s plant facilities and SP shall provide the
infrastructure and support equipment of the project. For the year ended March 31, 2016, SP has
incurred expenditure of Rp90,090,208 for the infrastructure and support equipment that are
recorded as fixed assets Note 48.
Proyek tersebut telah dapat beroperasi dan telah diresmikan oleh Menteri Perindustrian Republik
Indonesia dan perwakilan dari NEDO pada tanggal 26 Oktober 2011.
The project has been operating and was inaugurated by the Minister of Industry of the
Republic of Indonesia and a representative from NEDO on October 26, 2011.
Pada tanggal 2 Januari 2013, Kementerian Perindustrian Republik Indonesia melalui Direktur
Jenderal Basis Industri Manufaktur menyerahkan penggunaan dan pemanfaatan mesin dan peralatan
Waste Heat Recovery Power Generation kepada SP.
On January 2, 2013, Ministry of Industry of the Republic of Indonesia through the Director General
of Basic Manufacturing Industry passes the operation and utilization of Waste Heat Recovery
Power Generation equipment to SP.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, seluruh aset tetap dan properti investasi,
kecuali tanah, telah diasuransikan dengan jumlah pertanggungan masing-masing sebesar
Rp41.899.515.856 dan Rp42.476.724.923. On March 31, 2016 and December 31, 2015, all of
fixed assets and investment properties, excluding land, were insured with total coverage of
Rp41,899,515,856 and Rp42,476,724,923, respectively.
Manajemen Grup berpendapat bahwa jumlah pertanggungan asuransi tersebut memadai untuk
menutup kemungkinan kerugian atas aset yang dipertanggungkan.
Management of the Group believes that the insurance coverage is adequate to cover possible
losses on the assets insured.
16. BEBAN TANGGUHAN 16. DEFERRED CHARGES
31 Maret 31 Desember
March 31, December 31,
2016 2015
Unaudited Audited
Sewa jangka panjang 94.757.538
100.012.930 Long-term prepaid rent
Instalasi listrik dan telepon 25.340.595
25.340.595 Telephone and electrical installation
Implementasi perangkat lunak 586.500
- Software implementation
Lain-lain 49.366.204 49.584.487
Others 170.050.837
174.938.012 Akumulasi amortisasi
40.978.442 40.244.036
Accumulated amortization Jumlah
129.072.395 134.693.976
Total Sewa jangka panjang merupakan biaya sewa tanah
yang diamortisasi selama dua puluh hingga lima puluh tahun.
Long-term prepaid rent represents land rental, which are amortized over twenty to fifty years.
Biaya instalasi telepon dan listrik diamortisasi selama lima tahun.
The cost of telephone and electrical installations are amortized over five years.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2016 AND 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 76 - 17. ASET TAKBERWUJUD