UANG MUKA PERKEBUNAN PLASMA ADVANCES FOR PLASMA PLANTATIONS ASET TETAP FIXED ASSETS
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
53
11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued
a. Tanaman menghasilkan lanjutan a. Mature plantations continued
Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Ending
balance Additions
Deduction balance
Nilai perolehan Cost
Tanaman sawit 1.147.411.266
154.843.093 294.597 1.301.959.762
Oil palm plantations Tanaman karet
1.022.560 -
- 1.022.560
Rubber plantations Total nilai perolehan
1.148.433.826 154.843.093
294.597 1.302.982.322 Total cost
Akumulasi amortisasi Accumulated amortization
Tanaman sawit 375.927.117
73.645.053 294.597
449.277.573 Oil palm plantations
Tanaman karet 613.536
51.128 -
664.664 Rubber plantations
Total akumulasi amortisasi 376.540.653
73.696.181 294.597
449.942.237 Total accumulated amortization
Nilai tercatat neto 771.893.173
853.040.085 Net carrying value
Sungai Rangit, entitas anak, memiliki tanaman kemitraan dengan nilai tercatat masing-masing
sebesar Rp3.630.569 dan Rp7.435.685 pada tanggal-tanggal
30 September 2014
dan 31 Desember 2013 Catatan 34b.
Sungai Rangit, a subsidiary, has partnership plantation with local farmers with carrying value
of Rp3,630,569 and Rp7,435,685 as of September 30, 2014 and December 31, 2013,
respectively Note 34b.
Beban amortisasi untuk periode sembilan bulan yang berakhir pada tanggal 30
September 2014 sebesar Rp61.585.358 30 September 2013: Rp52.497.947 dibebankan
seluruhnya
ke beban
pokok penjualan
Catatan 25. Amortization expenses for the nine months
period ended September 30, 2014 amounted to Rp61,585,358
September 30,
2013: Rp52,497,947 were all charged to cost of
sales Note 25.
b. Tanaman belum menghasilkan b. Immature plantations
30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013
Saldo awal 742.750.718
635.666.197 Beginning balance
Biaya pengembangan dan bibitan 284.740.855
286.418.398 Development costs and nursery
Dialihkan ke tanaman menghasilkan Transferred to mature plantations
Catatan 11a 250.867.548
154.843.093 Note 11a
Dialihkan ke perkebunan Plasma -
24.490.784 Transferred to Plasma plantations
Saldo akhir 776.624.025
742.750.718 Ending balance
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
54
11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued
b. Tanaman belum menghasilkan lanjutan b. Immature plantations continued
Kapitalisasi biaya pinjaman ke tanaman belum menghasilkan sebesar Rp32.875.599 dan
Rp35.488.002 masing-masing untuk periode sembilan bulan yang berakhir pada tanggal
30 September 2014 dan tahun yang berakhir pada tanggal 31 Desember 2013.
The borrowing costs capitalized into immature plantations
are Rp32,875,599
and Rp35,488,002 for the nine months period
ended September 30, 2014 and year ended December 31, 2013, respectively.
Pada tanggal 30 September 2014, tanaman belum
menghasilkan dan
tanaman menghasilkan dengan nilai tercatat - neto
sebesar Rp980.521.386 31 Desember 2013: Rp946.253.098, digunakan sebagai jaminan
atas pinjaman bank Catatan 20. As of September 30, 2014, immature and
mature plantations with net carrying amounts of Rp980,521,386 December 31, 2013:
Rp946,253,098 are pledged as collateral for bank loan facilities Note 20.
c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber
plantations
Periode yang berakhir pada 30 September 2014 Period ended September 30, 2014
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Ending
balance Addition
Deduction balance
Nilai perolehan 71.065.787
- -
71.065.787 Cost
Akumulasi amortisasi 9.828.339
2.327.764 -
12.156.103 Accumulated amortization
Penyisihan penurunan nilai Allowance for impairment
hutan tanaman industri of mature industrial timber
siap panen -
2.416.590 -
2.416.590 and non-timber plantations
Nilai buku neto 61.237.448
56.493.094 Net book value
Tahun yang berakhir pada 31 Desember 2013 Year ended December 31, 2013
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Ending
balance Addition
Deduction balance
Nilai perolehan 71.065.787
- -
71.065.787 Cost
Akumulasi amortisasi 6.724.653
3.103.686 -
9.828.339 Accumulated amortization
Nilai buku neto 64.341.134
61.237.448 Net book value
Beban amortisasi untuk periode sembilan bulan yang berakhir pada tanggal 30
September 2014
dan 2013
sebesar Rp2.327.764 dibebankan seluruhnya ke beban
pokok penjualan Catatan 25. Amortization expenses for the nine months
period ended September 30, 2014 and 2013 amounted to Rp2,327,764 were all charged to
cost of sales Note 25.
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
55
11. TANAMAN PERKEBUNAN lanjutan 11. PLANTATION ASSETS continued