Ekshibit E46 Exhibit E46
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ANAK PERUSAHAAN AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
11.
TANAMAN PERKEBUNAN Lanjutan 11.
PLANTATIONS Continued b. Tanaman Belum Menghasilkan Lanjutan
b. Immature Plantations Continued
Pengurangan biaya perolehan tanaman belum menghasilkan terdiri dari:
Deductions in
acquisition costs
of immature
plantations consists of:
2 0 1 0 2 0 0 9
Reklasifikasi ke tanaman menghasilkan
92.392.736 42.307.102
Reclassifications to mature plantations
J u m l a h 92.392.736
42.307.102 T o t a l
Tanaman belum menghasilkan tersebar di berbagai lokasi operasi Perusahaan dan Anak Perusahaan,
sebagai berikut: Immature plantations are spread over several
operational locations of the Company and Subsidiaries as follows:
2 0 1 0 2 0 0 9
Dalam Ha Dalam Ha
In Ha In Ha
Indragiri Hilir – Riau
7.591 8.162
Indragiri Hilir – Riau
Kalimantan Tengah 7.200
6.425 Central Kalimantan
Kisaran – Sumatera Utara
5.061 1.122
Kisaran - North Sumatera J a m b i
4.246 -
J a m b i Arang-arang
– Jambi 3.171
3.605 Arang-arang - Jambi
Ketahun – Bengkulu
1.931 -
Ketahun – Bengkulu
Pasaman – Sumatera Barat
1.161 719
Pasaman – West Sumatera
Labuhan Batu – Sumatera Utara
1.077 2.062
Labuhan Batu – North Sumatera
Indrapura – Sumatera Barat
920 -
Indrapura – West Sumatera
Bengkulu 401
460 Bengkulu
Tulang Bawang Tengah - Lampung 14
14 Tulang Bawang Tengah - Lampung
J u m l a h 32.773
22.569 T o t a l
Penambahan biaya perolehan tanaman belum menghasilkan terdiri dari penambahan biaya atas
pengembangan tanaman belum menghasilkan pada tahun 2010 dan 2009.
Additions in acquisition costs of immature plantations consist of additional costs incurred in the development
of immature plantations in 2010 and 2009.
Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman
karet dan kelapa sawit yang mencakup biaya persiapan
lahan, penanaman,
pemupukan, pemeliharaan bibit dan beban keuangan.
Immature plantations represent expenditures for the development of rubber and oil palm plantations,
which include cost for field preparation, planting, fertilizing, seed maintenance and borrowing costs.
Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha HGU Catatan 1c.
The land titles used for plantations are Land Rights HGU Note 1c.
Pada tanggal 30 September 2010 dan 2009, seluruh tanaman
perkebunan Perusahaan
dan Anak
Perusahaan dengan nilai buku masing-masing sebesar Rp 877.155.142 dan Rp 708.418.391 kecuali
SNP, GLP, dan GIN, digunakan sebagai jaminan atas hutang obligasi
– Senior Notes yang diterbitkan BSP Finance B.V., Anak Perusahaan Catatan 24.
As of 30 September 2010 and 2009, all plantations of the Company and Subsidiaries with net book value
amounting to Rp 877,155,142 and Rp 708,418,391, respectively, except SNP, GLP, and GIN, were pledged
as collateral for bonds payable – Senior Notes issued
by BSP Finance B.V., a Subsidiary Note 24.
Ekshibit E47 Exhibit E47
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ANAK PERUSAHAAN AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2010 DAN 2009 30 SEPTEMBER 2010 AND 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
11. TANAMAN PERKEBUNAN Lanjutan
11. PLANTATIONS Continued
Tanaman menghasilkan
dan tanaman
belum menghasilkan tidak diasuransikan terhadap risiko
kerugian akibat
kebakaran karena
belum ada
Perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar.
Mature and immature plantations are not covered by insurance against lossess from fire, as there is no
insurance company that is able to provide sufficient coverage.
Berdasarkan evaluasi manajemen, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan
yang mengindikasikan adanya penurunan nilai tanaman perkebunan Perusahaan dan Anak Perusahaan.
Based on the evaluation of the Company’s management, there are no events or changes in circumstances that
indicate impairment in the value of the Company’s and
Subsidiaries’ plantations. 12.
ASET TETAP 12.
FIXED ASSETS 30 September 201030 September 2010
Reklasifikasi Saldo awal
Reclassification Saldo akhir Beginning
Penambahan Pengurangan Ending
balance Additions
Deductions balance
Nilai perolehan C o s t
Pemilikan langsung Direct ownership
T a n a h 126.173.777
99.446.878 -
225.620.655 L a n d
Jalan, jembatan dan Roads, bridges and
saluran air 208.843.176
428.450.849 527.002
636.767.023 drainages
Bangunan dan prasarana 142.472.387
470.194.270 237.406
612.429.251 Buildings and improvements
Mesin dan peralatan 444.138.065
873.598.982 943.380
1.316.793.667 Machinery and equipment
Alat pengangkutan 57.469.112
70.650.932 708.086
127.411.958 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 25.632.175
15.921.325 67.195
41.486.305 equipment
Sub - jumlah 1.004.728.692 1.958.263.236
2.483.069 2.960.508.859
Sub - total
Aset dalam penyelesaian Constructions-in-progress
Jalan, jembatan dan Roads, bridges and
saluran air 5.514.496
95.446.456 4.423.524
96.537.428 drainages
Bangunan dan prasarana 18.380.521
295.893.270 2.600.396
311.673.395 Buildings and improvements
Mesin dan peralatan 27.920.828
508.537.865 5.773.362
530.685.331 Machinery and equipment
Alat pengangkutan 1.254.251
2.121.267 1.184.570
2.190.948 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 1.443.826
15.359.500 1.836.280
14.967.046 equipment
Sub - jumlah 54.513.922
917.358.358 15.818.132
956.054.148 Sub - total
Jumlah nilai perolehan
1.059.242.614 2.875.621.594 18.301.201
3.916.563.007
Total cost Akumulasi penyusutan
Accumulated depreciation Pemilikan langsung
Direct ownership
Jalan, jembatan dan Roads, bridges and
saluran air 50.590.220
22.138.997 60.387
72.668.830 drainages
Bangunan dan prasarana 69.738.205
130.533.947 132.453
200.139.699 Buildings and improvements
Mesin dan peralatan 185.620.651
249.903.390 863.936
434.660.105 Machinery and equipment
Alat pengangkutan 48.329.667
56.439.885 707.404
104.062.148 Transportation equipment
Peralatan dan perabotan Office furniture and
Kantor 17.482.991
16.180.234 119.842
33.543.383 equipment
Jumlah akumulasi Total accumulated
penyusutan 371.761.734
475.196.453 1.884.022
845.074.165 depreciation
Nilai buku bersih 687.480.880
3.071.488.842 Net book value