KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 33 7. BIAYA DIBAYAR DIMUKA 7. PREPAID EXPENSES Akun ini terdiri dari pembayaran dimuka untuk: This account consists of prepayments for the following: 2012 2011 2010 Iklan dan promosi 3.648.868.861 1.529.055.761 20.416.667 Advertising and promotion Asuransi 347.152.897 178.563.296 178.179.069 Insurance Sewa 249.666.667 2.500.000 - Rental Lain-lain 67.186.949 1.181.271.237 136.886.140 Others Total 4.312.875.374 2.891.390.294 335.481.876 Total 8. ASET TETAP 8. FIXED ASSETS Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows: 1 Januari 2012 Penambahan Pengurangan Reklasifikasi 31 Desember 2012 January 1, 2012 Additions Deductions Reclassifications December 31, 2012 Biaya Perolehan Cost Tanah 34.172.153.008 1.331.495.074 - 17.001.109.109 52.504.757.191 Land Bangunan dan pengembangan 165.149.188.507 60.864.530.100 - 27.695.555.524 253.709.274.131 Buildings and improvements Mesin dan peralatan 311.846.852.123 87.855.267.016 - 78.202.143.947 477.904.263.086 Machinery and equipment Alat pengangkutan 14.166.889.371 4.198.444.650 228.550.000 144.350.000 18.281.134.021 Transportation equipment Perabot dan peralatan kantor 29.994.780.600 21.264.609.199 81.600.795 5.503.316.372 56.681.105.376 Furniture, fixtures and office equipment Aset dalam penyelesaian 99.733.585.385 213.428.278.623 - 128.546.474.952 184.615.389.056 Assets under construction Total 655.063.448.994 388.942.624.662 310.150.795 - 1.043.695.922.861 Total Akumulasi Penyusutan Accumulated Depreciation Bangunan dan pengembangan 27.083.052.707 10.917.308.534 - 2.816.667 38.003.177.908 Buildings and improvements Mesin dan peralatan 59.906.275.170 15.097.454.625 - 36.872.423 74.966.857.372 Machinery and equipment Alat pengangkutan 8.879.558.312 2.235.477.303 227.576.668 17.703.334 10.905.162.281 Transportation equipment Perabot dan peralatan kantor 13.095.994.124 12.879.845.606 69.609.123 16.352.422 25.922.583.029 Furniture, fixtures and office equipment Total 108.964.880.313 41.130.086.068 297.185.791 - 149.797.780.590 Total Nilai Buku 546.098.568.681 893.898.142.271 Net Book Value 1 Januari 2011 Penambahan Pengurangan Reklasifikasi 31 Desember 2011 January 1, 2011 Additions Deductions Reclassifications December 31, 2011 Biaya Perolehan Cost Tanah 30.010.416.216 206.136.792 - 3.955.600.000 34.172.153.008 Land Bangunan dan pengembangan 98.649.370.363 41.298.017.643 - 25.201.800.501 165.149.188.507 Buildings and improvements Mesin dan peralatan 204.748.391.468 88.688.741.198 - 18.409.719.457 311.846.852.123 Machinery and equipment Alat pengangkutan 11.391.121.371 3.177.018.000 401.250.000 - 14.166.889.371 Transportation equipment Perabot dan peralatan kantor 15.917.619.105 14.940.303.093 865.341.598 2.200.000 29.994.780.600 Furniture, fixtures and office equipment Aset dalam penyelesaian 71.389.082.347 75.913.822.996 - 47.569.319.958 99.733.585.385 Assets under construction Total 432.106.000.870 224.224.039.722 1.266.591.598 - 655.063.448.994 Total Akumulasi Penyusutan Accumulated Depreciation Bangunan dan pengembangan 19.654.767.265 7.428.285.442 - - 27.083.052.707 Buildings and improvements Mesin dan peralatan 49.868.891.288 10.037.383.882 - - 59.906.275.170 Machinery and equipment Alat pengangkutan 7.544.041.058 1.733.717.254 398.200.000 - 8.879.558.312 Transportation equipment Perabot dan peralatan kantor 9.172.613.431 4.705.027.141 781.646.448 - 13.095.994.124 Furniture, fixtures and office equipment Total 86.240.313.042 23.904.413.719 1.179.846.448 - 108.964.880.313 Total Nilai Buku 345.865.687.828 546.098.568.681 Net Book Value language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012, 2011 dan 2010 Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012, 2011 and 2010 Expressed in rupiah, unless otherwise stated 34 8. ASET TETAP lanjutan 8. FIXED ASSETS continued 1 Januari 2010 Penambahan Pengurangan Reklasifikasi 31 Desember 2010 January 1, 2010 Additions Deductions Reclassifications December 31, 2010 Biaya Perolehan Cost Tanah 14.262.560.216 15.658.380.000 1.080.976.000 1.170.452.000 30.010.416.216 Land Bangunan dan pengembangan 80.504.278.612 14.914.175.438 - 3.230.916.313 98.649.370.363 Buildings and improvements Mesin dan peralatan 148.940.589.015 54.584.216.384 76.500.000 1.300.086.069 204.748.391.468 Machinery and equipment Alat pengangkutan 10.552.311.826 1.605.915.909 778.806.364 11.700.000 11.391.121.371 Transportation equipment Perabot dan peralatan kantor 12.252.329.103 3.239.824.077 165.839.875 591.305.800 15.917.619.105 Furniture, fixtures and office equipment Aset dalam penyelesaian 5.116.062.183 72.577.480.346 - 6.304.460.182 71.389.082.347 Assets under construction Total 271.628.130.955 162.579.992.154 2.102.122.239 - 432.106.000.870 Total Akumulasi Penyusutan Accumulated Depreciation Bangunan dan pengembangan 15.079.231.267 4.575.535.998 - - 19.654.767.265 Buildings and improvements Mesin dan peralatan 38.027.116.755 11.850.582.866 8.808.333 - 49.868.891.288 Machinery and equipment Alat pengangkutan 6.705.917.302 1.612.100.120 773.976.364 - 7.544.041.058 Transportation equipment Perabot dan peralatan kantor 7.134.996.397 2.199.661.491 162.044.457 - 9.172.613.431 Furniture, fixtures and office equipment Total 66.947.261.721 20.237.880.475 944.829.154 - 86.240.313.042 Total Nilai Buku 204.680.869.234 345.865.687.828 Net Book Value Mulai tanggal 1 Januari 2011, Perusahaan mengubah taksiran masa manfaat atas mesin dan peralatan dan perabot dan peralatan kantor Catatan 2e. Starting January 1, 2011, the Company changed the estimated useful lives of machinery and equipment and furniture, fixtures and office equipment Note 2e. Sebagai dampak dari perubahan tersebut, laba sebelum pajak penghasilan Perusahaan meningkat masing-masing sebesar Rp9.008.174.897 dan Rp12.098.363.461 untuk tahun 2012 dan 2011. Sebagai tambahan, perubahan tersebut juga akan mengakibatkan kenaikan yang berkisar antara Rp222.879.238 sampai dengan Rp9.003.774.054 terhadap laba sebelum pajak penghasilan Perusahaan pada setiap tahun mulai dari tahun 2013 sampai dengan tahun 2024 dan mengakibatkan penurunan yang berkisar antara Rp1.051.771.393 sampai dengan Rp10.961.391.328 terhadap laba sebelum pajak penghasilan Perusahaan pada setiap tahun mulai dari tahun 2025 sampai dengan tahun 2036. As a result from the change, the Company’s income before tax has increased by Rp9,008,174,897 and Rp12,098,363,461 in 2012 and 2011, respectively. Additionally, the change will result in the increase ranging from Rp222,879,238 to Rp9,003,774,054 to the Company’s income before income tax for each year starting from 2013 to 2024 and a decrease ranging from Rp1,051,771,393 to Rp10,961,391,328 to the Company’s income before income tax for each year starting from 2025 to 2036. Pada tanggal 31 Desember 2012, tanah yang dimiliki Perusahaan dilindungi oleh sertifikat Hak Guna Bangunan HGB sebagai berikut: As of December 31, 2012, the Company’s land properties are covered by the following landright ownership titles or Hak Guna Bangunan HGB certificates: Berlaku sampai denganValid up to HGB No. 24Karang BaruBekasi JuniJune 29, 2022 HGB No. 563PasirgombongBekasi JuniJune 29, 2022 HGB No. 38Karang BaruBekasi September 24, 2023 HGB No. 227Karang BaruBekasi September 24, 2023 HGB No. 5Ujung PandangMakassar DesemberDecember 24, 2027 HGB No. 29PandeanPasuruan JuniJune 6, 2035 HGB No. 77Deli SerdangMedan FebruariFebruary 1, 2030 HGB No. 137TuguSemarang April 8, 2034 HGB No. 138TuguSemarang JuniJune 24, 2035 HGB No. 161BanyuasinPalembang JuliJuly 14, 2036 HGB No. 162BanyuasinPalembang JuliJuly 14, 2036 HGB No. 163BanyuasinPalembang JuliJuly 14, 2036 HGB No. 164BanyuasinPalembang JuliJuly 14, 2036 HGB No. 165BanyuasinPalembang JuliJuly 14, 2036 HGB No. 139TuguSemarang November 26, 2037 HGB No. 140TuguSemarang September 24, 2037