TANAMAN PERKEBUNAN PLANTATIONS 73 financial statement 31 december 2011
Ekshibit E63 Exhibit E63
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 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
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 31 Desember 2010 dan 2009, seluruh tanaman perkebunan Perusahaan dan Entitas Anak
dengan nilai buku masing-masing sebesar, Rp 782,86 miliar dan Rp 606,04 miliar kecuali SNP, GLP, GIN, MIB,
JOP dan CCI, digunakan sebagai jaminan atas utang obligasi
– Senior Notes yang diterbitkan BSP Finance B.V., Entitas Anak. Utang obligasi - Senior Notes tersebut telah
dilunasi pada tanggal 1 Nopember 2011 Catatan 24. As of 31 December 2010 and 2009, all plantations of the
Company and Subsidiaries with net book value amounting to Rp 782.86 billion and Rp 606.04 billion, respectively, except
SNP, GLP, GIN, MIB, JOP and CCI, were pledged as collateral for bonds payable
– Senior Notes issued by BSP Finance B.V., a Subsidiary. The bonds payable have been fully paid on
1 November 2011 Note 24. 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 Entitas Anak. 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
31 Desember 201131 December 2011 Reklasifikasi
Reklasifikasi Saldo awal
Reclassification 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 288.929.968
10.069.907 -
298.999.875 L a n d
Jalan, jembatan dan Roads, bridges and
saluran air 585.328.064
15.657.789 500.000
600.485.853 drainages
Bangunan dan prasarana 638.902.272
35.482.255 35.955.239
638.429.288 Buildings and improvements
Mesin dan peralatan 1.318.716.620
31.531.345 7.981.547
1.342.266.418 Machinery and equipment
Alat pengangkutan 130.867.288
14.395.259 20.138.737
125.123.810 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 43.922.141
17.167.733 13.607.099
47.482.775 equipment
Sub-total 3.006.666.353
124.304.288 78.182.622
3.052.788.019 Sub-total
Aset dalam penyelesaian Constructions-in-progress
Jalan, jembatan dan Roads, bridges and
saluran air 1.116.058.150
35.462.650 14.004.939
1.137.515.861 drainages
Bangunan dan prasarana 989.607.468
20.258.665 14.960.533
994.905.600 Buildings and improvements
Mesin dan peralatan 2.830.767.006
24.730.671 29.567.263
2.825.930.414 Machinery and equipment
Peralatan dan perabotan Office furniture and
kantor 44.590.045
5.707.261 15.761.667
34.535.639 equipment
Sub-total 4.981.022.669
86.159.247 74.294.402
4.992.887.514 Sub
–total Total nilai perolehan
7.987.689.022 210.463.535
152.477.024 8.045.675.533
Total cost
Ekshibit E64 Exhibit E64
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued
31 Desember 201131 December 2011 Reklasifikasi
Reklasifikasi Saldo awal
Reclassification Reclassification Saldo akhir
Beginning Penambahan
Pengurangan Ending
balance Additions
Deductions balance
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Jalan, jembatan dan Roads, bridges and
saluran air 83.301.040
25.058.170 80.019
108.279.191 drainages
Bangunan dan prasarana 211.808.976
34.061.101 1.886.923
243.983.154 Buildings and improvements
Mesin dan peralatan 460.877.606
62.310.150 1.293.538
521.894.218 Machinery and equipment
Alat pengangkutan 108.507.636
12.294.280 14.449.194
106.352.722 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 36.580.119
7.162.948 54.838
43.688.229 equipment
Total akumulasi Total accumulated
penyusutan 901.075.377
140.886.649 17.764.512
1.024.197.514 depreciation
Nilai buku neto 7.086.613.645
7.021.478.019 Net book value
31 Desember 201031 December 2010 Reklasifikasi
Reklasifikasi Saldo awal
Reclassification 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
162.756.191 -
288.929.968 L a n d
Jalan, jembatan dan Roads, bridges and
saluran air 208.843.176
377.011.890 527.002
585.328.064 drainages
Bangunan dan prasarana 142.472.387
498.917.829 2.487.944
638.902.272 Buildings and improvements
Mesin dan peralatan 444.138.065
884.714.706 10.136.151
1.318.716.620 Machinery and equipment
Alat pengangkutan 57.469.112
75.333.236 1.935.060
130.867.288 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 25.632.175
18.615.079 325.113
43.922.141 equipment
Sub-total 1.004.728.692
2.017.348.931 15.411.270
3.006.666.353 Sub-total
Aset dalam penyelesaian Constructions-in-progress
Jalan, jembatan dan Roads, bridges and
saluran air 5.514.496
1.115.911.104 5.367.450
1.116.058.150 drainages
Bangunan dan prasarana 18.380.521
974.261.416 3.034.469
989.607.468 Buildings and improvements
Mesin dan peralatan 27.920.828
2.813.977.141 11.130.963
2.830.767.006 Machinery and equipment
Alat pengangkutan 1.254.251
- 1.254.251
- Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 1.443.826
47.605.686 4.459.467
44.590.045 equipment
Sub-total 54.513.922
4.951.755.347 25.246.600
4.981.022.669 Sub-total
Total nilai perolehan
1.059.242.614 6.969.104.278
40.657.870 7.987.689.022
Total cost Akumulasi penyusutan
Accumulated depreciation Pemilikan langsung
Direct ownership
Jalan, jembatan dan Roads, bridges and
saluran air 50.590.220
32.771.207 60.387
83.301.040 drainages
Bangunan dan prasarana 69.738.205
142.873.979 803.208
211.808.976 Buildings and improvements
Mesin dan peralatan 185.620.651
282.166.775 6.909.820
460.877.606 Machinery and equipment
Alat pengangkutan 48.329.667
62.113.029 1.935.060
108.507.636 Transportation equipment
Peralatan dan perabotan Office furniture and
kantor 17.482.991
19.356.472 259.344
36.580.119 equipment
Total akumulasi Total accumulated
penyusutan 371.761.734
539.281.462 9.967.819
901.075.377 depreciation
Nilai buku neto 687.480.880
7.086.613.645 Net book value