PERSEDIAAN lanjutan INVENTORIES continued
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2013 and
For the Year Then Ended Expressed in Millions of Rupiah,
Unless Otherwise Stated
49
8. ASET TETAP lanjutan 8. PROPERTY,
PLANT AND
EQUIPMENT continued
31 Desember 2012 December 31, 2012 Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi Pengurangan Ending
Balance Addition
Reclassification Deduction
Balance
Harga Perolehan Cost
Pemilikan Langsung Direct Ownership
Tanah 426.817
125.222 63.612
5.550 610.101
Land Prasarana tanah
117.640 12.434
54.728 1.363
183.439 Land improvements
Bangunan 1.250.887
26.454 325.612
12.863 1.590.090
Building Mesin dan peralatan
1.141.811 64.369
223.416 19.887
1.409.709 Machinery and equipment
Peralatan transportasi 72.260
9.327 687
4.099 78.175
Transportation equipment Peralatan kantor
145.435 8.336
4.222 2.482
155.511 Office equipment
Instalasi air 79.960
7.001 33.330
1.271 119.020
Wells and waterlines Peralatan peternakan
434.491 59.960
104.228 11.578
587.101 Poultry equipment
Peralatan laboratorium 14.033
3.183 1.291
- 18.507
Laboratory equipment Total
3.683.334 316.286
811.126 59.093
4.751.653 Total
Aset dalam Penyelesaian Construction in Progress
Tanah 36.841
166.070 58.587
- 144.324
Land Bangunan dan prasarana
Building and land tanah
470.618 719.856
381.850 21.271
787.353 improvements
Mesin dan peralatan 229.155
310.797 232.093
- 307.859
Machinery and equipment Instalasi air
30.996 48.928
31.442 -
48.482 Wells and waterlines
Peralatan peternakan 115.520
140.195 106.780
- 148.935
Poultry equipment Total
883.130 1.385.846
810.752 21.271
1.436.953 Total
Aset Sewa Pembiayaan Leased Assets
Mesin 374
- 374
- -
Machinery Peralatan transportasi
1.478 -
- -
1.478 Transportation equipment
Total 1.852
- 374
- 1.478
Total Total Harga Perolehan
4.568.316 1.702.132
- 80.364
6.190.084 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Prasarana tanah 62.560
20.964 -
6 83.518
Land improvements Bangunan
357.965 60.308
- 1.436
416.837 Buildings
Mesin dan peralatan 483.759
80.692 -
12.729 551.722
Machinery and equipment Peralatan transportasi
58.492 3.600
- 3.377
58.715 Transportation equipment
Peralatan kantor 112.078
9.118 -
1.898 119.298
Office equipment Instalasi air
45.366 16.165
- 405
61.126 Wells and waterlines
Peralatan peternakan 225.768
61.030 -
5.919 280.879
Poultry equipment Peralatan laboratorium
10.407 1.112
- -
11.519 Laboratory equipment
Total 1.356.395
252.989 -
25.770 1.583.614
Total Aset Sewa Pembiayaan
Leased Assets Peralatan transportasi
1.021 153
- -
1.174 Transportation equipment
Total Akumulasi Total Accumulated
Penyusutan 1.357.416
253.142 -
25.770 1.584.788
Depreciation
Dikurangi rugi penurunan Less loss on impairment
nilai in value
Bangunan 5.783
- -
- 5.783
Building Mesin dan peralatan
6.513 -
- -
6.513 Machinery and equipment
Total 12.296
- -
- 12.296
Total
Nilai Buku Neto 3.198.604
4.593.000 Net Book Value
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan Untuk Tahun yang Berakhir
pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT CHAROEN POKPHAND INDONESIA TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2013 and
For the Year Then Ended Expressed in Millions of Rupiah,
Unless Otherwise Stated
50
8. ASET TETAP lanjutan 8. PROPERTY,
PLANT AND
EQUIPMENT continued
a Pembebanan penyusutan adalah sebagai berikut:
a Depreciation is charged as follows:
Tahun yang Berakhir pada tanggal 31 Desember Year ended December 31
2013 2012
Beban pokok penjualan dan ayam pembibit turunan belum
menghasilkan 316.017
238.365 Cost of goods sold and growing flocks
Beban umum dan administrasi General and administrative expenses
Catatan 22 11.231
10.882 Note 22
Beban penjualan Catatan 21 4.441
3.895 Selling expenses Note 21
Total 331.689
253.142 Total
b Keuntungan dan kerugian dari penjualan dan penghapusan aset tetap adalah sebagai
berikut: b The computation of gain on sale and loss on
write-off of property, plant and equipment is as follows:
Tahun yang Berakhir pada tanggal 31 Desember Year ended December 31
2013 2012
Hasil penjualan neto 65.357
53.957 Net proceeds
Nilai buku 49.032
54.594 Net book value
Laba rugi atas penjualan dan Gain loss on sale and write-off of
penghapusan aset tetap - neto 16.325
637 property, plant and equipment - net
Laba penjualan dan rugi penghapusan aset tetap disajikan sebagai bagian dari akun
“Pendapatan Operasi Lain” dan “Beban Operasi Lain” dalam laporan laba rugi
komprehensif konsolidasian. Gain on sale and loss on write-off of property,
plant and
equipment are
presented, respectively, as part of the “Other Operating
Income” and “Other Operating Expenses
”
accounts in the consolidated statement of comprehensive income.
c Pada tanggal 31 Desember 2013 dan 2012, aset tetap, tidak termasuk tanah dan peralatan
transportasi telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana
alam, kebakaran
dan risiko
lainnya berdasarkan suatu paket polis tertentu dengan
nilai pertanggungan masing-masing sebesar AS586.795.381
dan Rp4.320.956
serta AS473.061.152. Manajemen berkeyakinan
bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang
timbul dari risiko-risiko tersebut. c As of December 31, 2013 and 2012, property,
plant and equipment excluding land and transportation equipment, are covered by
insurance against losses from damage, natural disasters, fire and other risks under blanket
policies of US586,795,381 and Rp4,320,956 and
US473,061,152, respectively.
Management believes that the insurance is adequate to cover possible losses arising from
such risks.