ASET TETAP lanjutan FIXED ASSETS continued
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga 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 March 31, 2016 and for the Three Months Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
59
13. ASET TAKBERWUJUD 13. INTANGIBLE ASSETS
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Perangkat lunak Softwares
Harga perolehan 19.682.383
17.618.648 Acquisition cost
Penambahan 494.700
2.063.735 Additions
20.177.083 19.682.383
Akumulasi amortisasi 16.037.452
15.320.275 Accumulated amortization
Nilai buku 4.139.631
4.362.108 Book value
Izin Usaha Pemanfaatan Hasil Licence for Utilization of Timber
Hutan Kayu IUPHHK Forest Products IUPHHK
Harga perolehan 89.179.788
89.179.788 Acquisition cost
Akumulasi amortisasi 3.477.985
3.242.540 Accumulated amortization
Nilai buku 85.701.803
85.937.248 Book value
Goodwill 7.702.540
7.702.540 Goodwill
Total 97.543.974
98.001.896 Total
Manajemen berkeyakinan bahwa tidak terdapat indikasi atas kemungkinan penurunan nilai potensial
atas aset takberwujud. Management believes that there is no indication of
potential impairment in values of intangible assets.
Beban amortisasi aset takberwujud dibebankan ke akun beban umum dan administrasi dan hutan
tanaman industri dalam pengembangan. Amortization expense of intangible assets is
charged to general and administrative expenses and industrial timber and non-timber plantations
under development stage.
14. ASET TIDAK LANCAR LAINNYA 14. OTHER NON-CURRENT ASSETS
Aset tidak lancar lainnya terutama terdiri atas uang muka kepada kontraktor, simpanan jaminan, dan
simpanan yang dapat dikembalikan. Other non-current assets mainly consist of advance
to contractors, guarantee deposits, and refundable deposits.
15. UTANG USAHA - PIHAK KETIGA 15. TRADE PAYABLES - THIRD PARTIES
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Petani - dalam Rupiah 31.372.469
97.681.262 Farmers - in Rupiah
Pemasok dan Kontraktor Suppliers and Contractors
Dalam Rupiah 186.923.293
303.881.630 In Rupiah
Dalam Dolar AS Catatan 36 965.030
1.833.809 In US Dollar Note 36
Dalam Euro Catatan 36 -
1.316.468 In Euro Note 36
Dalam Pound Sterling Inggris Catatan 36 -
102.335 In Great Britain Pound Sterling Note 36
Total 219.260.792
404.815.504 Total
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga 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 March 31, 2016 and for the Three Months Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
60
15. UTANG USAHA - PIHAK KETIGA lanjutan 15. TRADE
PAYABLES -
THIRD PARTIES
continued
Utang usaha pada petani merupakan utang atas pembelian tandan buah segar
”TBS” dari para petani Plasma dan Mitra, sedangkan utang usaha
pada pemasok dan kontraktor terutama merupakan utang atas pembelian bahan perawatan, termasuk
pupuk dan suku cadang. Trade payables to farmers represent payables for
purchases of fresh fruit bunches “FFB” from
Plasma and Partnership farmers, while trade payables to suppliers and contractors mainly
represent payables for purchases of maintenance materials, including fertilizers and spare parts.
Rincian umur utang usaha dihitung sejak tanggal terima faktur adalah sebagai berikut:
An aging detail of trade payables calculated from the invoices’ receiving date is as follows:
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
1 - 30 hari 200.721.617
378.532.566 1 - 30 days
Lebih dari 30 hari 18.539.175
26.282.938 More than 30 days
Total 219.260.792
404.815.504 Total
16. UANG MUKA PENJUALAN 16. SALES ADVANCES
Uang muka penjualan merupakan uang muka yang diterima dari pelanggan sehubungan dengan
penjualan minyak sawit mentah, inti sawit, dan kecambah.
Sales advances represent advances received from customers in relation to sales of crude palm oil,
palm kernel, and germinated seeds.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015
Pajak pertambahan nilai 26.948.485
22.381.903 Value added tax
Pajak penghasilan 14.266.481
- Income tax
Tagihan restitusi pajak: Claims for tax refund:
Pajak penghasilan 8.269.977
8.269.977 Income tax
Pajak pertambahan nilai 2.052.197
14.222.580 Value added tax
Total 51.537.140
44.874.460 Total