PIUTANG USAHA TRADE RECEIVABLES
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
42
10. ASET TETAP Lanjutan 10. PROPERTY AND EQUIPMENT Continued
Sebelum kuasi- Setelah kuasi-
Saldo awal reorganisasi
Penilaian reorganisasi
Saldo akhir Beginning Penambahan Pengurangan
Before quasi- kembali
After quasi- Penambahan Pengurangan Ending
31 Desember 2012 balance
Additions Deductions reorganization
Revaluation reorganization Additions
Deductions balance
31 December 2012 Biaya perolehan
At cost Kepemilikan langsung
Direct ownership
Sarana dan prasarana 2.707.190.139
- -
2.707.190.139 284.269.466
2.991.459.605 -
- 2.991.459.605
Infrastructures Mesin
54.587.610.567 14.000.000
- 54.601.610.567
9.997.893.581 64.599.504.148
9.863.789.410 9.753.397.535 64.709.896.023
Machineries Peralatan kantor
1.045.084.066 8.750.000
- 1.053.834.066
- 1.053.834.066
29.775.000 -
1.083.609.066 Office equipments
Kendaraan 1.028.338.800
886.000.000 191.000.000
1.723.338.800 559.008.371
2.282.347.171 -
- 2.282.347.171
Vehicles Jumlah kepemilikan
langsung 59.368.223.572
908.750.000 191.000.000
60.085.973.572 10.841.171.418
70.927.144.990 9.893.564.410
9.753.397.535 71.067.311.865 Total direct ownership
Assets under finance Aset sewa pembiayaan
lease
Mesin -
- -
- -
- 10.055.000.000
- 10.055.000.000
Machineries Jumlah biaya perolehan
59.368.223.572 908.750.000
191.000.000 60.085.973.572
10.841.171.418 70.927.144.990
19.948.564.410 9.753.397.535 81.122.311.865
Total cost
Accumulated Akumulasi penyusutan
depreciation Kepemilikan langsung
Direct ownership
Sarana dan prasarana 527.619.728
33.839.877 -
561.459.605 -
561.459.605 99.708.333
- 661.167.938
Infrastructures Mesin
29.745.465.968 1.282.038.179
- 31.027.504.147
- 31.027.504.147
4.733.996.168 -
35.761.500.315 Machineries
Peralatan kantor 558.302.353
42.360.298 -
600.662.651 -
600.662.651 130.236.781
- 730.899.432
Office equipments Kendaraan
989.438.876 37.908.296
191.000.000 836.347.172
- 836.347.172
294.395.833 -
1.130.743.005 Vehicles
Jumlah kepemilikan langsung
31.820.826.925 1.396.146.650
191.000.000 33.025.973.575
- 33.025.973.575
5.258.337.115 -
38.284.310.690 Total direct ownership
Assets under finance Aset sewa pembiayaan
lease
Mesin -
- -
- -
- 261.848.959
- 261.848.959
Machineries Jumlah akumulasi
Total accumulated penyusutan
31.820.826.925 1.396.146.650
191.000.000 33.025.973.575
- 33.025.973.575
5.520.186.074 -
38.546.159.649 depreciation
Jumlah tercatat 27.547.396.647
27.059.999.997 37.901.171.415
42.576.152.216 Carrying amount
Beban penyusutan aset tetap dialokasikan sebagai berikut: Depreciation expenses of property and equipment were
allocated to the followings:
2013 2012
Beban pokok penjualan Catatan 24 7.076.541.306
6.411.431.516 Cost of goods sold Note 24
Beban usaha Catatan 25 573.711.080
504.901.208 Operating expenses Note 25
Jumlah 7.650.252.386
6.916.332.724 Total
Aset tetap berupa kendaraan telah diasuransikan terhadap risiko komprehensif dan kehilangan kepada PT KSK Insurance
Indonesia, PT Kurnia Insurance Indonesia, PT Asuransi Allianz Utama Indonesia, pihak ketiga,dengan jumlah nilai
pertanggungan sebesar Rp 898.200.000 dan Rp 1.033.000.000 masing-masing pada tanggal 31 Desember 2013 dan 2012, dan
aset sewa pembiayaan telah diasuransikan terhadap risiko komprehensif dan kehilangan kepada PT Asuransi MSIG
Indonesia, pihak ketiga, dengan jumlah nilai pertanggungan sebesar Rp 9.552.250.000
dan Rp 10.055.000.000 masing- masing pada tanggal 31 Desember 2013 dan 2012, sedangkan
aset tetap lainnya belum diasuransikan. Vehicles were covered by insurance against comprehensive
and loss risks to PT KSK Insurance Indonesia, PT Kurnia Insurance Indonesia, PT Asuransi Allianz Utama
Indonesia, third parties, with a total sum insured amounting to Rp 898,200,000 and Rp 1,033,000,000 as of 31 December
2013 and 2012, respectively, and assets under finance lease were covered by against comprehensive and loss risks to
PT Asuransi MSIG Indonesia insurance, third party, with a total sum insured amounting to Rp 9,552,250,000 and
Rp 10,055,000,000 as of 31 December 2013 and 2012, respectively, while other property and equipments had not yet
been cover by insurance.
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
43
10. ASET TETAP Lanjutan 10. PROPERTY AND EQUIPMENT Continued
Pengurangan aset tetap seluruhnya berasal dari penjualan aset tetap dengan rincian sebagai berikut:
Deductions of property and equipment were arising from sales of property and equipment with detail as follows:
2013 2012
Hasil penjualan -
10.125.000.000 Proceeds from sales
Jumlah tercatat -
9.753.397.535 Carrying amount
Keuntungan bersih atas penjualan aset tetap -
70.000.000 Net gain on sale of property and equipment
Keuntungan atas transaksi jual dan sewa Deferred gain on sale-and-lease back
kembali yang ditangguhkan -
301.602.465 transaction
Jumlah -
371.602.465 Total
Pengurangan sebesar Rp 9.753.397.535 pada tahun 2012 merupakan transaksi jual dan sewa kembali yang dilakukan
dengan PT Orix Indonesia Finance Catatan 16. Deductions amounting to Rp 9,753,397,535 in 2012 were
arising from sale and lease back transaction entered into with PT Orix Indonesia Finance Note 16.
Keuntungan atas transaksi jual dan sewa kembali mesin tersebut akan ditangguhkan dan diamortisasi selama masa
sewa dan disajikan sebagai bagian dari utang lain-lain dalam laporan posisi keuangan Catatan 14.
Gain on the sale and lease back transaction is deferred and amortized over the lease term and presented as part of other
payable in the statements of financial position Note 14. Pada tanggal 31 Desember 2013 dan 2012, kendaraan dengan
jumlah tercatat sebesar Rp 636.388.889, digunakan sebagai jaminan atas utang pembiayaan konsumen Catatan 15,
sedangkan mesin dengan jumlah tercatat sebesar Rp 9.164.713.541, digunakan sebagai jaminan atas utang sewa
pembiayaan Catatan 16. As of 31 December 2013 and 2012, vehicles with carrying
amount of Rp 636,388,889, were pledged as collateral for consumer financing payable Note 15, while machineries
with carrying amount of Rp 9,164,713,541, were pledged as collateral for finance lease payable Note 16.
Manajemen Perusahaan berkeyakinan bahwa tidak terdapat kondisi atau peristiwa yang menimbulkan indikasi penurunan
nilai atas jumlah tercatat aset tetap, sehingga tidak diperlukan cadangan kerugian penurunan nilai untuk aset tetap.
The Management of the Company believes that there was no condition or event that indicates impairment in the carrying
amount of its property and equipments, and therefore an allowance for impairment losses of property and equipment
was not considered necessary. Tidak terdapat perbedaan secara signifikan antara nilai wajar
aset tetap dengan jumlah tercatat. There was no significant difference between the fair value and
the carrying amount of property and equipment. Seluruh aset tetap yang ada pada tanggal pelaporan digunakan
untuk menunjang aktivitas operasi Perusahaan. Aset-aset tersebut belum disusutkan penuh.
The entire property and equipment as at the reporting date are fully used to support the Company’s operational
activities. Those assets are not yet fully depreciated. Tidak terdapat aset yang telah disusutkan secara penuh namun
masih digunakan dalam operasi Perusahaan. There is no fully depreciated assets that are still used by the
Company in its operation.
11. DANA YANG DIBATASI PENGGUNAANNYA 11. RESTRICTED FUND
Dana yang dibatasi penggunaannya merupakan Dana Jaminan Pengelolaan Lingkungan DJPL dan Dana Kepedulian
Terhadap Masyarakat DKTM. Dana tersebut ditempatkan dalam rekening bersama atas nama Perusahaan dan Pemerintah
Daerah PEMDA Bintan, di mana penarikan atas dana tersebut wajib melalui persetujuan bersama oleh kedua pihak
Catatan 18. Restricted fund represents environmental management
security fund and social responsibility fund. These funds are placed under a joint account between the Company and
Bintan Local Goverment, whereby the withdrawal of such fund are subject to prior written approval by both parties
Note 18.