Uang Muka Proyek Kerjasama Operasi Advance for Joint Operations

PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2009 and 2008 In Full Rupiah d131 Maret 2010 42 Paraf Jumlah Jumlah Jumlah Jumlah Jumlah Saldo Awal Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Additions Deductions Reclassifications Ending Balance Balance Rp Rp Rp Rp Rp Biaya Perolehan Acquisition Cost Pemilikan Langsung Direct Ownership Tanah 21,041,200,689 6,842,750,000 -- -- 27,883,950,689 Land Bangunan Gedung 16,795,396,767 2,380,378,453 -- 11,279,980 19,187,055,200 Buildings and Infrastructures Mesin dan Peralatan 137,728,348,273 14,016,472,444 789,893,344 5,492,084,420 156,447,011,793 Machineries and Equipments Perabotan Kantor 14,634,090,562 1,365,895,661 2,588,091,129 -- 13,411,895,094 Office Equipments Kendaraan 67,679,958,572 30,240,673,334 9,079,027,477 1,406,659,090 87,434,945,339 Vehicles Terminal Aspal Curah 23,785,341,202 8,913,282,447 -- -- 32,698,623,649 Bulk Asphalt Terminals 281,664,336,065 63,759,452,339 12,457,011,950 4,096,705,310 337,063,481,764 Aset Tetap Dalam Penyelesaian Construction in Progress Cetakan Beton 646,260,004 8,410,327,598 -- 5,492,084,420 3,564,503,182 Concrete Molding Bangunan Gedung 11,279,980 -- -- 11,279,980 -- Buildings 657,539,984 8,410,327,598 -- 5,503,364,400 3,564,503,182 Aset Sewa Pembiayaan Asset under Capital Lease Mesin Peralatan Proyek 5,374,435,155 514,800,000 -- -- 5,889,235,155 Machineries and Project Equipments Tanki LPG 1,175,000,000 943,500,000 1,175,000,000 -- 943,500,000 LPG Tank Storages Kendaraan 3,441,163,636 5,378,053,966 788,954,546 1,406,659,090 9,436,922,146 Vehicles 9,990,598,791 6,836,353,966 1,963,954,546 1,406,659,090 16,269,657,301 Jumlah Biaya Perolehan 292,312,474,840 79,006,133,903 14,420,966,496 -- 356,897,642,247 Total Acquisition Cost Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Bangunan Gedung 12,171,311,385 1,296,174,815 -- -- 13,467,486,200 Buildings and Infrastructures Mesin dan Peralatan 107,583,395,016 9,723,866,635 140,214,223 -- 117,167,047,428 Machineries and Equipments Perabotan Kantor 10,683,237,215 664,165,817 2,575,458,832 -- 8,771,944,200 Office Equipments Kendaraan 38,347,778,782 9,275,228,166 3,245,674,217 112,778,131 44,490,110,862 Vehicles Terminal Aspal Curah 8,797,744,373 1,558,093,040 -- -- 10,355,837,413 Bulk Asphalt Terminals 177,583,466,771 22,517,528,473 5,961,347,272 112,778,131 194,252,426,103 Aset Sewa Pembiayaan Asset under Capital Lease Mesin Peralatan Proyek 1,399,975,547 1,017,467,031 -- -- 2,417,442,578 Machineries and Project Equipments Tanki LPG 342,708,333 74,620,839 315,117,666 -- 102,211,506 LPG Tank Storages Kendaraan 943,415,634 1,396,669,639 169,992,139 112,778,131 2,057,315,003 Vehicles 2,686,099,514 2,488,757,509 485,109,805 112,778,131 4,576,969,087 Jumlah Akumulasi Penyusutan 180,269,566,285 25,006,285,982 6,446,457,077 -- 198,829,395,190 Total Accumulated Depreciation Nilai Buku 112,042,908,555 158,068,247,057 Book Value 2008 Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses was allocated to the following: 2009 2008 Rp Rp Beban Pokok Pendapatan lihat Catatan 31 17,147,605,749 13,459,172,756 Cost of Revenues see Note 31 Beban Usaha lihat Catatan 32 14,936,309,432 11,547,113,226 Operating Expenses see Note 32 Jumlah 32,083,915,181 25,006,285,982 Total Tanah dan bangunan perusahaan anak JTI senilai Rp 84.693.000.000.000 dijadikan sebagai jaminan atas pinjaman bank yang diperoleh perusahaan anak lihat Catatan 24. Land and buildings owned by subsidiaries JTI and JTN amounting Rp 84,693,000,000 are pledged as collaterals for the bank loans see Note 24. PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2009 and 2008 In Full Rupiah d131 Maret 2010 43 Paraf Pada tahun 2009 dan 2008, Perusahaan dan Perusahaan Anak menjual beberapa aset tetap dengan rincian sebagai berikut: On the year 2009 and 2008, the Company and it’s subsidiaries had disposed part of the fixed assets with details as follow: 2009 Jenis Aset Tetap Nilai Buku Harga Penjualan Laba Penjualan Type of Fixed Asset Book Value Selling Price Gain on Sale of Fixed Asset Mesin dan Peralatan 588 318,181,818 318,181,230 Machineries and Equipment Gedung dan Bangunan 96,280,047 377,272,727 280,992,680 Building and Infrastructure Kendaraan 6 429,495,155 429,495,149 Vehicles Jumlah lihat Catatan 33 1,028,669,059 Total see Note 33 2008 Jenis Aset Tetap Nilai Buku Harga Penjualan Laba Penjualan Type of Fixed Asset Book Value Selling Price Gain on Sale of Fixed Asset Mesin dan Peralatan - 368,137,239 368,137,239 Machineries and Equipment Kendaraan 36 40,309,091 40,309,055 Vehicles Jumlah lihat Catatan 33 408,446,294 Total see Note 33 Pada tahun 2008, aset tetap milik JTI berupa kendaraan dengan nilai buku sebesar Rp 38.636.363 dihapusbukukan dari aset tetap sehubungan dengan hilangnya aset tersebut. Rugi yang timbul dari penghapusbukuan dicatat sebagai rugi penghapusan aset tetap pada tahun berjalan lihat Catatan 33. On 2008, JTI’s fixed assets of vehicle which the book value amounting to Rp 38,636,363 has been written off. Loss on written off fixed assets is recorded at those year see Note 33. Perusahaan anak JTI, JBI dan JDC memperoleh fasilitas Financial Leasing-Sales and Lease Back berdasarkan perjanjian leasing antara perusahaan anak dengan PT Jaya Fuji Leasing Pratama lihat Catatan 25. Berdasarkan perjanjian tersebut, JBI melakukan sales and leaseback aset tetap berupa mesin dan peralatan masing-masing sebanyak yaitu 1 unit mesin spinning spun machine, 1 unit mesin single spinning machine, 5 unit mesin mould dies dan 2 unit mesin boiler dan mencatat keuntungan sebesar Rp 404.000.000 dan Rp 52.000.000, pada tahun 2009 dan 2008. Berdasarkan perjanjian tersebut, JTI juga melakukan sales and leaseback aset tetap berupa kendaraan dan mencatat keuntungan sebesar Rp 266.936.510 pada tahun 2008. The subsidiaries JBI and JDC obtained sales and lease back financial leasing facility based on an agreement with PT Jaya Fuji Leasing Pratama see Note 25. Based on the agreement, in 2009 and 2008, JBI has conducted sales and leaseback on fixed assets machineries and equipments of 1 unit spinning spun machine, 1 unit single spinning machine, 5 unit mould dies machineand 2 units boiler machine and recognized gain amounting to Rp 404,000,000 and Rp 52,000,000, respectively. Based on the agreement, in 2008, JTI also has conducted sales and leaseback on fixed assets vehicle and recognized gain amounting to Rp 266,936,510. Aset tetap pada Perusahaan dan perusahaan anak diasuransikan terhadap risiko kebakaran, gempa bumi, gunung meletus, tsunami, pencurian, huru-hara dan risiko lainnya dengan rincian sebagai berikut: The Company and subsidiaries’ fixed assets are insured against losses from fire, natural disasters, theft, riot and other risks, as follows: