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PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
64
12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued
Persentase Akumulasi
Estimasi Penyelesaian
Biaya penyelesaian
Percentage of Accumulated
Estimated Completion
Cost Completion Date
Desember 2014 Jalan, jembatan dan saluran air
45-55 428.073.863
December 2014 Roads, bridges and drainages
Desember 2014 Bangunan dan prasarana
60-85 860.847.736
December 2014 Buildings and improvements
Desember 2014 Mesin dan peralatan
75-85 4.713.428.890
December 2014 Machinery and equipment
Desember 2014 Peralatan dan perabotan kantor
85-95 36.545.121
December 2014 Office furniture and equipment
Total 6.038.895.610
Total 31 Desember 2013 December 31, 2013
Pada tanggal 30 Juni 2014 dan 31 Desember 2013, sebagian besar asset dalam penyelesaian dimiliki oleh
entitas Downstream yang terdiri dari PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit
Chemindo, PT Sawitmas Agro Perkasa dan PT Domas Sawitinti Perdana.
Majority of construction-in-progress as of June 30, 2014 and December 31, 2013, relates to Downstream
entities which include PT Domas Agrointi Prima, PT Domas Agrointi Perkasa, PT Flora Sawit Chemindo,
PT Sawitmas Agro Perkasa and PT Domas Sawitinti Perdana.
Penambahan dan reklasifikasi nilai perolehan aset tetap terdiri dari:
Additions and reclassifications in acquisition cost of fixed assets consist of:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Perolehan selama periode berjalan 30.432.646
53.484.081 Acquisitions during the period
Reklasifikasi dari aset dalam Reclassifications from
penyelesaian 25.783.851
27.600.420 construction-in-progress
Kapitalisasi beban keuangan 942.604
749.400.781 Capitalization of finance costs
Reklasifikasi akun lainnya -
1.004.020.187 Other reclassifications
Total 57.159.101
1.834.505.469 Total
Pengurangan dan reklasifikasi biaya perolehan aset tetap terdiri dari:
Deductions and reclassifications in acquisition costs of fixed assets consist of:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Reklasifikasi dari aset dalam Reclassifications from construction-
penyelesaian ke aset tetap 25.783.851
27.600.420 in-progress to fixed assets
Penghapusan 5.068.121
7.800.899 Disposals
Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary
Catatan 4 -
141.790.159 Note 4
Reklasifikasi akun lainnya -
1.004.020.187 Other reclassifications
Total 30.851.972
1.181.211.665 Total
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
65
12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued
Penambahan dan reklasifikasi akumulasi penyusutan aset tetap terdiri dari:
Additions and
reclassifications in
accumulated depreciation of fixed assets consist of:
2014 2013
Enam bulan Enam bulan
Six months Six months
Penyusutan selama periode 39.261.509
31.113.872 Depreciation during the period
Reklasifikasi akun lainnya -
13.198.439 Other reclassifications
Total 39.261.509
44.312.311 Total
30 Juni June 30,
Pengurangan dan reklasifikasi akumulasi penyusutan aset tetap terdiri dari:
Deductions and
reclassifications in
accumulated depreciation of fixed assets consist of:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Penghapusan 4.917.723
5.676.384 Disposals
Efek pelepasan Entitas Anak Effect of divestment of a Subsidiary
Catatan 4 -
61.195.616 Note 4
Reklasifikasi akun lainnya -
18.757.202 Other reclassifications
Total 4.917.723
85.629.202 Total
Jumlah tanah seluas sekitar 154.464 hektar berupa Hak Guna Usaha “HGU” yang akan berakhir pada berbagai
tanggal sampai dengan 2039. Manajemen Kelompok Usaha berkeyakinan bahwa HGU tersebut dapat
diperpanjang pada saat berakhirnya hak tersebut. Land has a total area of approximately 154,464 hectares
which represent Land Rights “HGU” that will expire on
various dates up to 2039. The Group ’s management
believes that the term of HGU can be renewed upon expiration.
Pembebanan penyusutan adalah sebagai berikut: The depreciation expense is charged as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Beban pokok penjualan 24.551.258
31.113.872 Cost of goods sold
Beban umum dan administrasi General and administrative expenses
Catatan 29 14.710.251
13.198.439 Note 29
Total 39.261.509
44.312.311 Total
30 Juni June 30,
Mutasi cadangan kerugian penurunan nilai aset tetap adalah sebagai berikut:
Movement in allowance for impairment losses on fixed assets is as follows:
30 Juni 31 Desember
June 30, December 31,
2014 2013
Saldo awal 724.371.796
426.789.482 Beginning balance
Penambahan penyisihan Additional allowance during
pada periodetahun berjalan -
297.582.314 the periodyear
Saldo Akhir 724.371.796
724.371.796 Ending Balance