PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 527 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
9. PAJAK DIBAYAR DIMUKA
9. PREPAID TAXES
2015 2014
2013
Pajak Pertambahan Nilai 559,030
369,867 73,619
Value Added Tax
10. INVESTASI PADA VENTURA BERSAMA
10. INVESTMENT IN JOINT VENTURES
Pada tanggal 27 Januari 2015, Perusahaan menyertakan 75.000 saham baru PT Kreasijaya
Adhikarya KJA atau sebesar Rp 75 miliar yang bergerak dalam bidang penyulingan minyak sawit
mentah di Dumai, propinsi Riau. On 27 January 2015, the Company undertook an
investment in 75,000 new shares of PT Kreasijaya Adhikarya KJA or amounting to Rp 75 billion
which engages in the refining of crude palm oil in Dumai, Riau Province.
Penyertaan ini berdasarkan perjanjian ventura bersama tertanggal 10 Nopember 2014 antara
Perusahaan dan KL-Kepong Plantation Holdings Sdn. Bhd., Malaysia, selaku pemegang saham
mayoritas di KJA, dimana setelah penyertaan saham ini komposisi kepemilikan menjadi masing-
masing 50 dan 50. This investment is based on the joint venture
agreement dated 10 November 2014 between the Company and KL-Kepong Plantation Holdings Sdn.
Bhd., Malaysia, as majority shareholder of KJA, whereas the composition of ownership became
50 and 50, respectively, after the investment in shares was undertaken.
Pada bulan Agustus 2013, Perusahaan dan KL- Kepong Plantation Holdings Sdn. Bhd., Malaysia
menandatangani perjanjian ventura bersama dan membentuk badan usaha Astra-KLK Pte. Ltd.,
dengan
komposisi kepemilikan masing-masing
49 dan 51. Astra-KLK Pte. Ltd. berkedudukan di Singapura dan bergerak dalam bidang jasa
pemasaran dan logistik atas produk-produk yang dihasilkan oleh kedua belah pihak sesuai isi
perjanjian ventura bersama tersebut. In August 2013, the Company and KL-Kepong
Plantation Holdings Sdn. Bhd., Malaysia signed a joint venture agreement and formed a corporation,
namely Astra-KLK Pte. Ltd., with shareholding composition of 49 and 51, respectively. Astra-
KLK Pte. Ltd. operates in Singapore and engages in the marketing and logistic services for the
products made by both parties according to the terms
and conditions
of the
joint venture
agreement. Jumlah tercatat dan bagian atas hasil bersih
masing-masing adalah sebagai berikut: The carrying amounts and share of results are as
follows:
Persentase Bagian atas
kepemilikan efektif Saldo awal
hasil bersih Saldo akhir
Nama entitas Percentage of
Beginning Penambahan
Share of Ending
Nama entitas Entity name
effective ownership balance
Addition results
balance Entity name
2015 2015
Astra-KLK Pte. Ltd. 49
29,213 -
35,073 64,286
Astra-KLK Pte. Ltd. PT Kreasijaya
PT Kreasijaya Adhikarya
50 -
75,000 30,071
44,929 Adhikarya
29,213 75,000
5,002 109,215
2014 2014
Astra-KLK Pte. Ltd. 49
8,382 -
20,831 29,213
Astra-KLK Pte. Ltd.
2013 2013
Astra-KLK Pte. Ltd. 49
- 8,382
- 8,382
Astra-KLK Pte. Ltd.
Bagian Perusahaan
atas aset,
liabilitas dan
pendapatan adalah sebagai berikut: The Company’s share of the assets, liabilities and
revenue are as follows:
2015 2014
2013
Total aset lancar 1,641,443
657,966 248,031
Total current assets Total aset tidak lancar
289,595 392
737 Total non-current assets
Total liabilitas jangka pendek 1,329,397
628,342 236,477
Total current liabilities Total liabilitas jangka panjang
492,426 803
- Total non-current liabilities
Pendapatan bersih 11,935,446
6,484,941 -
Net revenue
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
11. TANAMAN PERKEBUNAN
11. PLANTATIONS
a. Tanaman menghasilkan
a. Mature plantations
Mutasi nilai menurut jenis tanaman: Movements of amount based on plants
variety:
Saldo awal Saldo akhir
Beginning Penambahan
Reklasifikasi Pengurangan
Ending balance
Additions Reclassification
Disposals balance
2015 2015
Harga perolehan Acquisition costs
Kelapa sawit 5,115,943
6,401 532,355
27,069 5,627,630
Oil palm Karet
4,596 -
- -
4,596 Rubber
5,120,539 6,401
532,355 27,069
5,632,226
Accumulated Akumulasi penyusutan
depreciation
Kelapa sawit 1,299,545
259,202 -
25,377 1,533,370
Oil palm Karet
230 229
- -
459 Rubber
1,299,775 259,431
- 25,377
1,533,829
Nilai buku bersih
3,820,764 4,098,397
Net book value
2014 2014
Harga perolehan Acquisition costs
Kelapa sawit 4,454,687
154,371 624,112
117,227 5,115,943
Oil palm Karet
- -
4,596 -
4,596 Rubber
4,454,687 154,371
628,708 117,227
5,120,539
Accumulated Akumulasi penyusutan
depreciation
Kelapa sawit 1,102,006
234,299 -
36,760 1,299,545
Oil palm Karet
- 230
- -
230 Rubber
1,102,006 234,529
- 36,760
1,299,775
Nilai buku bersih
3,352,681 3,820,764
Net book value
2013 2013
Harga perolehan Acquisition costs
Kelapa sawit 3,321,176
462 1,158,981
25,932 4,454,687
Oil palm
Accumulated Akumulasi penyusutan
depreciation
Kelapa sawit 935,603
183,331 -
16,928 1,102,006
Oil palm
Nilai buku bersih 2,385,573
3,352,681 Net book value
Penyusutan tanaman menghasilkan sebesar Rp 259.431 juta dialokasikan ke beban
produksi 2014: Rp 229.229 juta, 2013: Rp 183.331 juta.
Depreciation of
mature plantations
of Rp 259,431 million was allocated to cost of
production 2014: Rp 229,229 million, 2013: Rp 183,331 million.
Penambahan harga perolehan dan akumulasi penyusutan
tanaman menghasilkan
sehubungan dengan
kombinasi bisnis
pada tahun 2014 masing-masing sebesar Rp 144.881 juta dan Rp 5.300 juta lihat
Catatan 3. The
addition of
acquisition cost
and accumulated
depreciation related
to business
combination in
2014 was
Rp 144,881 million and Rp 5,300 million, respectively see Note 3.
Pengurangan tanaman
menghasilkan terutama sehubungan dengan penanaman
kembali areal
yang tidak
produktif dan
pengalihan kebun inti menjadi kebun plasma. The disposals of mature plantations were
mainly in relation to the replanting of non productive area and designation of nucleus
plantation to plasma plantation.
