PIUTANG LAIN-LAIN lanjutan PERSEDIAAN

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 51 8. PERSEDIAAN lanjutan 8. INVENTORIES continued Berdasarkan hasil penelaahan manajemen, tidak diperlukan penyisihan persediaan usang untuk menutup kemungkinan kerugian atas persediaan yang usang. Based on management’s assessment, no allowance for inventory obsolescence is required to be provided to cover possible losses from obsolete inventories. ABN telah mengasuransikan persediaan terhadap risiko kerugian untuk periode dari tanggal 1 Mei 2013 sampai tanggal 1 Mei 2014 berdasarkan suatu paket polis dengan nilai pertanggungan sebesar AS7.000.000. ABN covered the inventories by insurance against losses for the period from May 1, 2013 through May 1, 2014 under blanket policies amounting to US7,000,000. IM telah mengasuransikan persediaan terhadap risiko kerugian untuk periode 31 Desember 2013 sampai 31 Desember 2014 yang tergabung dalam asuransi risiko kerusakan material Catatan 11. IM covered the inventories by insurance against losses for period December 31, 2013 through December 31, 2014 under material damages insurance Note 11. Manajemen berpendapat bahwa persediaan pada tanggal 31 Maret 2014 telah diasuransikan secara memadai. Management believes that the inventories as at March 31, 2014 have been adequately insured. 9. BIAYA DIBAYAR DIMUKA DAN UANG MUKA 9. PREPAYMENTS AND ADVANCES 31 Maret 2014 31 Desember 2013 March 31, 2014 December 31, 2013 Jangka pendek Current portion Biaya dibayar dimuka Prepayments Sewa dibayar dimuka 1.176.658 1.032.454 Prepaid rent Asuransi dibayar dimuka 240.249 227.715 Prepaid insurance Biaya dibayar di muka lainnya 1.001.109 905.492 Other prepayments Sub - total 2.418.016 2.165.661 Sub - total Uang muka Advances Uang muka pembelian 516.494 676.835 Advance for purchase Uang muka pekerjaan 57.377 90.036 Advance for work Lain - lain 863.904 628.156 Others Sub - total 1.437.775 1.395.027 Sub - total 3.855.791 3.560.688 Jangka panjang Long-term portion Uang muka pembelian lahan 232.654 81.866 Advance for land acquisition Uang muka pekerjaan - 95.653 Advance for work Uang muka pembelian Advance for purchase of peralatan dan kendaraan - 72.294 equipment and vehicle Lain - lain 528.061 557.270 Other Sub - total 760.715 807.083 Sub - total Total 4.616.506 4.367.771 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013 dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED March 31, 2014 and December 31, 2013 and Three Months Period ended March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 52 10. TANAMAN PERKEBUNAN 10. PLANTATIONS 31 Maret 2014March 31, 2014 Saldo Awal Saldo Akhir Beginning Akuisisi Penambahan Pengurangan Reklasifikasi Translasi Ending Balance Acquisition Additions Deduction Reclassification Translation Balance Harga perolehan Acquisition costs Tanaman Mature menghasilkan 13.796.334 - - - - 516.848 14.313.182 plantations Tanaman belum Immature menghasilkan 3.710.240 - 97.140 - - 180.163 3.987.543 plantations 17.506.574 - 97.140 - - 697.011 18.300.725 Akumulasi Accumulated Amortisasi amortization Tanaman Mature menghasilkan 690.661 - 96.565 - - 51.293 838.519 plantations 16.815.913 17.462.206 31 Desember 2013December 31, 2013 Saldo Awal Saldo Akhir Beginning Akuisisi Penambahan Pengurangan Reklasifikasi Translasi Ending Balance Acquisition Additions Deduction Reclassification Translation Balance Harga perolehan Acquisition costs Tanaman Mature menghasilkan - 15.505.379 - - - 1.709.045 13.796.334 plantations Tanaman belum Immature menghasilkan - 4.357.036 226.653 - - 873.449 3.710.240 plantations - 19.862.415 226.653 - - 2.582.494 17.506.574 Akumulasi Accumulated Amortisasi amortization Tanaman Mature menghasilkan - 622.208 187.711 - - 119.258 690.661 plantations - 16.815.913 Beban amortisasi tanaman menghasilkan dibebankan sebagai beban pokok penjualan. Amortization of mature plantation is charged to cost of goods sold.