Tanaman menghasilkan Mature plantations
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
36
10. AKTIVA TETAP 10. FIXED ASSETS
2007
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai tercatat:
At cost:
Tanah 51.256.906
9.777.700 -
- 61.034.606
Land Bangunan
86.740.082 50.724.720
66.038 120.070 137.518.834
Buildings Prasarana
32.112.635 3.570.490
216.431 1.015.179
36.481.873 Infrastructure
Mesin dan peralatan 248.064.990
61.482.510 5.850
2.076.155 311.617.805 Machinery and equipment
Tangki penyimpanan 10.754.298
- -
21.526 10.775.824
Storage tanks Kendaraan dan alat-alat berat
55.901.871 31.732.459
4.489.327 -
83.145.003 Vehicles and heavy equipment Peralatan kantor
9.827.677 5.248.077
7.028 41.841
15.110.567 Office equipment
Aktiva dalam penyelesaian 4.628.558
39.493.281 -
3.274.771 40.847.068
Construction in progress Jumlah
499.287.017 202.029.237 4.784.674
- 696.531.580 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 19.563.074
16.338.161 26.174
- 35.875.061
Buildings Infrastruktur
7.832.462 1.738.798
33.622 -
9.537.638 Infrastructure
Mesin dan peralatan 121.476.055
38.489.038 5.850
929.461 159.029.782 Machinery and equipment
Tangki penyimpanan 6.432.013
95.510 -
929.461 7.456.984
Storage tanks Kendaraan dan alat-alat berat
36.328.807 15.976.153
2.099.980 -
50.204.980 Vehicles and heavy equipment Peralatan kantor
5.117.984 3.263.296
2.898 -
8.378.382 Office equipment
Jumlah 196.750.395
75.900.956 2.168.524
- 270.482.827 Total
Nilai buku 302.536.622
426.048.753 Book value
Penyisihan penurunan nilai Allowance for impairment
aktiva tetap -
7.442.177 -
- 7.442.177
fixed assets
Nilai buku, bersih 302.536.622
418.606.576 Net book value
2006
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai tercatat:
At cost:
Tanah 51.256.906
- -
- 51.256.906
Land Bangunan
86.275.469 100.513
5.814.583 6.178.683
86.740.082 Buildings
Prasarana 30.155.588
714.782 79.932
1.322.197 32.112.635
Infrastructure Mesin dan peralatan
242.961.289 283.420
220.352 5.040.633 248.064.990
Machinery and equipment Tangki penyimpanan
10.397.038 -
41.400 398.660
10.754.298 Storage tanks
Kendaraan dan alat-alat berat 53.601.633
4.114.259 1.839.481
25.460 55.901.871 Vehicles and heavy equipment
Peralatan kantor 6.683.158
1.184.629 60.618
2.020.508 9.827.677
Office equipment Aktiva dalam penyelesaian
8.833.510 10.781.189
- 14.986.141 4.628.558
Construction in progress Jumlah
490.164.591 17.178.792
8.056.366 - 499.287.017
Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 17.309.261
4.466.674 2.212.861
- 19.563.074
Buildings Infrastruktur
6.247.066 1.599.561
14.165 -
7.832.462 Infrastructure
Mesin dan peralatan 100.293.253
21.211.694 28.892
- 121.476.055 Machinery and equipment
Tangki penyimpanan 5.902.803
555.947 26.737
- 6.432.013
Storage tanks Kendaraan dan alat-alat berat
32.911.164 5.035.729
1.618.086 -
36.328.807 Vehicles and heavy equipment Peralatan kantor
4.167.064 973.933
23.013 -
5.117.984 Office equipment
Jumlah 166.830.611
33.843.538 3.923.754
- 196.750.395 Total
Nilai buku 323.333.980
302.536.622 Net book value
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2007 dan 2006
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2007 and 2006
Expressed in thousands of Rupiah, unless otherwise stated
37
10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued
Pada tanggal 31 Desember 2007, rincian persentase penyelesaian dan estimasi waktu
penyelesaian untuk aktiva dalam penyelesaian adalah sebagai berikut:
As of December 31, 2007, detail of percentage of completion and estimation time to complete were
as follow:
Persentase penyelesaian
Biaya Estimasi
Percentage of Carrying waktu penyelesaian
completion value
Estimated completion time
Sumatera Selatan South Sumatera
Bangunan 85-90
7.243.133 2008
Buildings Prasarana
70-80 317.123
2008 Infrastructures
Mesin dan peralatan 70-90
1.662.409 2008
Machineries and equipments Peralatan kantor
85-90 191.251
2008 Office equipments
Kalimantan Tengah Central Kalimantan
Bangunan 75
555.000 MaretMarch 2008
Buildings Mesin dan peralatan
75 30.878.152
MaretMarch 2008 Machineries and equipments
40.847.068
Penambahan aktiva tetap pada tahun 2007 termasuk saldo aktiva tetap dari Sungai Rangit
yang mulai
dikonsolidasikan pada
tanggal 1 Januari 2007, sebagai berikut:
Additions to fixed assets in 2007 included beginning balances of fixed assets from Sungai
Rangit, which were started to be consolidated on January 1, 2007, as follows:
Biaya perolehan 128.826.907
Cost Akumulasi penyusutan
28.863.404 Accumulated depreciation
Nilai buku 99.963.503
Net book value
Aktiva tetap tertentu Grup digunakan sebagai jaminan atas pinjaman bank Catatan 15.
Certain Group’s fixed assets are pledged as collateral for bank loans facilities Note 15.
Pengurangan aktiva tetap merupakan penjualan aktiva dengan rincian sebagai berikut:
Deductions in fixed assets represent the sales and write-off of fixed assets with details as follows:
2007 2006
Nilai buku 2.616.150
4.132.612 Net book value
Harga jual 998.903
- Selling price
Rugi penjualan aktiva tetap 1.617.247
4.132.612 Loss on sale of fixed assets
Penyusutan aktiva tetap dan amortisasi tanaman menghasilkan pada tahun 2007 dan 2006 adalah
sebagai berikut: Depreciation of fixed assets and amortization of
mature plantations in 2007 and 2006 were as follows:
2007 2006
Penyusutan aktiva tetap 46.942.552
33.843.538 Depreciation of fixed assets
Amortisasi tanaman menghasilkan Amortization of mature plantations
Catatan 9a 31.703.067
9.363.237 Note 9a
Jumlah 78.645.619
43.206.775 Total