Catatan atas Laporan Keuangan untuk 31 Desember 2005 dan 2004 PT International Nickel Indonesia Tbk
Notes to the Financial Statements December 31, 2005 and 2004 PT International Nickel Indonesia Tbk
16
6. Piutang Lain-lain 6. Other Receivables
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Tagihan Lindung Nilai Minyak 1.578
1.571 Oil Hedging Receivables
Nilai wajar - Kontrak Swap HSFO lihat Catatan 31
–
2.119 Fair Value - HSFO Swap Contract see Note 31
Tagihan kepada Kontraktor 4.889
338 Recoveries from Contractors
Lain-lain
2.244
2.192 Others
Jumlah 8.711
6.220 Total
Perseroan tidak membuat penyisihan piutang ragu-ragu karena manajemen berpendapat bahwa piutang dapat
tertagih seluruhnya.
7. Persediaan
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Nikel Metals
Dalam proses 33.780
29.347 In process
Barang jadi 5.065
3.607 Finished
38.845
32.954
Bahan Pembantu 55.091
49.132 Supplies
Dikurangi: Penyisihan untuk Less: allowance for
bahan pembantu usang 2.607
2.888 obsolete supplies
52.484 46.244
Jumlah
91.329
79.198 Total
Mutasi penyisihan bahan pembantu usang adalah sebagai berikut:
The Company’s management believes that the provision for obsolete supplies is adequate to cover possible losses from
obsolete supplies.
As of December 31, 2005, inventories owned by the Company were insured against the risk of loss due to earthquake and fire.
Supplies are insured at replacement cost, metals in process at the cost of raw materials and labor expended plus a proper
proportion of overhead charges, while finished metals are insured at regular net cash selling price or at reproduction
cost whichever is higher. In management’s opinion, the Company’s insurance is adequate to cover possible losses
from such risks. 31 Desember
2005 2004
December 31 Dalam ribuan Dolar AS
US, in thousands Saldo awal
2.888 5.640
Beginning balance Penambahan Penyisihan
8.218 –
Additional allowance Penghapusan Persediaan
8.499 2.752
Write-Off of inventories Saldo akhir
2.607 2.888
Ending balance The Company has not provided an allowance for doubtful
accounts as management is of the opinion that these receivables will be collected in full.
7. Inventories
Movement in the allowance for obsolete supplies is as follows:
Manajemen Perseroan yakin bahwa penyisihan untuk bahan pembantu usang telah mencukupi terhadap kemungkinan
kerugian yang timbul dari bahan pembantu usang.
Pada tanggal 31 Desember 2005, persediaan Perseroan telah diasuransikan terhadap risiko bencana alam dan kebakaran.
Bahan pembantu diasuransikan dengan jumlah pertanggungan asuransi sebesar harga pengganti, nikel dalam proses
diasuransikan dengan jumlah pertanggungan asuransi sebesar biaya penambangan bijih dan tenaga kerja ditambah proporsi
tertentu biaya overhead, sedangkan untuk barang jadi nikel diasuransikan dengan jumlah pertanggungan asuransi sebesar
mana yang lebih besar antara harga jual kas bersih atau biaya produksi. Menurut pendapat manajemen, pertanggungan
asuransi yang dimiliki Perseroan telah memadai untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut.
Catatan atas Laporan Keuangan untuk 31 Desember 2005 dan 2004 PT International Nickel Indonesia Tbk
Notes to the Financial Statements December 31, 2005 and 2004 PT International Nickel Indonesia Tbk
17
8. Biaya Dibayar Di muka dan Uang Muka
31 Desember 2005
2004 December 31
Dalam ribuan Dolar AS US, in thousands
Asuransi dibayar di muka 149
811 Prepaid insurance
Uang muka untuk kontraktor dan pemasok 6.459
4.343 Advances to contractors and suppliers
Lain-lain 413
456 Others
Jumlah 7.021
5.610 Total
9. Aktiva Tetap
1 Jan. 2005 Penambahan Transfer Pengurangan 31 Des. 2005 Jan. 1, 2005
Additions Transfers Disposals Dec. 31, 2005
Dalam ribuan Dolar AS US, in thousands
Harga Perolehan Cost
Pemilikan langsung Direct ownership
Fasilitas dan bangunan Hydroelectric dam
bendungan air 403.783
– –
– 403.783
buildings and facilities Jalan dan jembatan
16.976 –
– 224
16.752 Roads and bridges
Bangunan 525.941
– 8.868
6.517 528.292
Buildings Pabrik dan mesin
911.899 –
68.796 65.006
915.689 Plant and machinery
Beban tangguhan 33.545
– –
2.161 31.384
Deferred charges Perabotan dan peralatan kantor
29.296 –
1.176 2.247
28.225 Furniture and equipment
Pengembangan tambang 22.699
– 5.382
3.935 24.146
Mine development Aktiva tetap dalam penyelesaian
73.617 107.649 89.338
– 91.928
Construction in progress
2.017.756 107.649 5.116
80.090 2.040.199
Aktiva sewa guna usaha pembiayaan Under finance leases
Mesin
45.203 –
5.116 –
50.319
Machinery
Total 2.062.959
107.649 –
80.090 2.090.518
Total Akumulasi Penyusutan
Accumulated depreciation Pemilikan langsung
Direct ownership
Fasilitas dan bangunan Hydroelectric dam
bendungan air 109.355
10.128 –
– 119.483
buildings and facilities Jalan dan jembatan
7.137 468
– 50
7.555 Roads and bridges
Bangunan 296.464
4.813 –
3.222 298.055
Buildings Pabrik dan mesin
435.211 27.791
– 41.630
421.372 Plant and machinery
Beban tangguhan 25.012
3.223 –
2.160 26.075
Deferred charges Perabotan dan peralatan kantor
24.947 1.769
– 2.232
24.484 Furniture and equipment
Pengembangan tambang 5.306
1.044 –
2.798 3.552
Mine development
903.432 49.236
– 52.092
900.576 Aktiva sewa guna usaha
Under finance leases
Mesin
7.46 3 4.460
– –
11.923
Machinery
Total 910.895
53.696 –
52.092 912.499
Total Nilai Buku
1.152.064 53.953
– 27.998
1.178.019 Net Book Value
8. Prepaid Expenses and Advances
9. Property, Plant and Equipment