PERSEDIAAN INVENTORIES 20120430 SGRO AR2011 FINAL
199
Annual Report 2011
Sampoerna Agro Annual Report
2011 Sampoerna Agro
The original consolidated financial statements included herein are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010
Expressed in thousands of Rupiah, unless otherwise stated
53
10. ASET TETAP 10. FIXED ASSETS
Komposisi dan mutasi pada akun ini adalah sebagai berikut:
The composition of and movements in this account follows:
2011
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi
Ending balance
Additions Deductions Reclassifications balance
Nilai tercatat: Cost:
Tanah 96.377.026
19.499.386 -
- 115.876.412 Land
Bangunan 209.269.352
18.034.206 -
21.161.733 248.465.291 Buildings
Prasarana 49.924.747
98.922 -
4.190.639 54.214.308
Infrastructures Mesin dan peralatan
495.246.866 87.092.487
34.247 - 582.305.106
Machinery and equipment Tangki penyimpanan
17.754.751 334.248
12.035 75.011
18.151.975 Storage tanks
Kendaraan dan alat-alat berat 116.060.451 52.002.057
3.578.582 - 164.483.926 Vehicles and heavy equipment
Peralatan kantor 38.154.217 9.265.081
18.475 3.943.643
43.457.180 Office equipment
Aset dalam penyelesaian 44.187.291 227.142.226
- 25.427.383 245.902.134 Construction in progress
Total 1.066.974.701 413.468.613
3.643.339 3.943.643 1.472.856.332 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 60.673.291
11.528.144 -
- 72.201.435
Buildings Prasarana
15.973.720 2.482.098
- -
18.455.818 Infrastructures
Mesin dan peralatan 239.474.805
44.773.685 7.438
- 284.241.052 Machinery and equipment
Tangki penyimpanan 9.125.852
1.064.011 12.035
- 10.177.828
Storage tanks Kendaraan dan alat-alat berat
64.093.229 12.838.444
3.275.861 -
73.655.812 Vehicles and heavy equipment Peralatan kantor
16.945.677 5.971.165
11.437 -
22.905.405 Office equipment
Total 406.286.574
78.657.547 3.306.771
- 481.637.350 Total
Nilai buku 660.688.127
991.218.982 Book value
Penyisihan penurunan nilai Allowance for impairment
aset tetap 7.442.177
- -
- 7.442.177
of fixed assets
Nilai buku neto 653.245.950
983.776.805 Net book value
2010
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi
Ending balance
Additions Deductions Reclassifications balance
Nilai tercatat: Cost:
Tanah 81.638.236
14.738.790 -
- 96.377.026
Land Bangunan
160.819.177 5.034.506
88.748 43.504.417 209.269.352
Buildings Prasarana
45.184.079 2.335.337
92.600 2.497.931
49.924.747 Infrastructures
Mesin dan peralatan 389.021.870
6.522.902 362.196 100.064.290 495.246.866
Machinery and equipment Tangki penyimpanan
10.839.347 151.525
- 6.763.879
17.754.751 Storage tanks
Kendaraan dan alat-alat berat 94.277.281
22.649.618 1.970.475
1.104.027 116.060.451 Vehicles and heavy equipment Peralatan kantor
24.628.750 7.542.750
254.475 6.237.192
38.154.217 Office equipment
Aset dalam penyelesaian 135.869.848
68.489.179 - 160.171.736
44.187.291 Construction in progress
Total 942.278.588 127.464.607
2.768.494 - 1.066.974.701
Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 50.898.468
9.802.834 28.011
- 60.673.291
Buildings Prasarana
13.632.816 2.348.621
7.717 -
15.973.720 Infrastructures
Mesin dan peralatan 202.737.699
36.865.511 128.405
- 239.474.805 Machinery and equipment
Tangki penyimpanan 8.158.910
966.942 -
- 9.125.852
Storage tanks Kendaraan dan alat-alat berat
56.062.184 9.901.729
1.870.684 -
64.093.229 Vehicles and heavy equipment Peralatan kantor
12.443.216 4.612.071
109.610 -
16.945.677 Office equipment
Total 343.933.293
64.497.708 2.144.427
- 406.286.574 Total
Nilai buku 598.345.295
660.688.127 Book value
Penyisihan penurunan nilai
Allowance for impairment aset tetap
7.442.177 -
- -
7.442.177 of fixed assets
Nilai buku neto 590.903.118
653.245.950 Net book value
200
Laporan T ahunan
2011 Sampoerna Agro
The original consolidated financial statements included herein are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2011 dan 2010
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2011 and 2010
Expressed in thousands of Rupiah, unless otherwise stated
54
10. ASET TETAP lanjutan 10. FIXED ASSETS continued
Pada tanggal 31 Desember 2011, rincian persentase penyelesaian dan estimasi waktu
penyelesaian untuk aset dalam penyelesaian adalah sebagai berikut:
As of December 31, 2011, the details of percentage of completion and estimated time of
completion were as follows:
Persentase Nilai
Estimasi penyelesaian tercatat
waktu penyelesaian Percentage of Carrying
Estimated completion
value time of completion
Bangunan 63
128.278.869 JuniJune 2012
Buildings Mesin dan peralatan
99 62.977.910
AprilApril 2012 Machinery and equipment
Prasarana 71
53.507.646 JuniJune 2012
Infrastructures Peralatan kantor
99 1.087.663
AprilApril 2012 Office equipment
Tangki penyimpanan 45
50.046 AgustusAugust 2012
Storage tanks
245.902.134
Penambahan aset tetap pada tahun 2010 termasuk saldo awal aset tetap dari National Sago Prima
yang mulai dikonsolidasikan pada tahun 2010 sebesar Rp178.100.
Additions to fixed assets in 2010 included beginning balances of fixed assets from National
Sago Prima, which were started to be consolidated in 2010 amounting to Rp178,100.
Pengurangan aset tetap merupakan penjualan dan penghapusan aset dengan rincian sebagai berikut:
Deductions in fixed assets represent the sales and disposal of fixed assets with details as follows:
2011 2010
Nilai buku neto 336.568
624.067 Net book value
Hasil penjualan - neto 1.064.749
1.108.731 Proceeds - net
Laba penjualan aset tetap 728.181
484.664 Gain on sale of fixed assets
Penyusutan aset tetap dan amortisasi tanaman menghasilkan dan hutan tanaman industri untuk
periode yang berakhir pada tanggal 31 Desember 2011 dan 2010 adalah sebagai berikut:
Depreciation of fixed assets and amortization of mature plantations and industrial sago plantations
for periods ended December 31, 2011 and 2010 were as follows:
2011 2010
Penyusutan aset tetap 78.657.547
64.497.708 Depreciation of fixed assets
Amortisasi tanaman Amortization of mature
menghasilkan Catatan 9a 48.270.335
43.681.549 plantations Note 9a
Amortisasi hutan tanaman Amortization of industrial sago
industri Catatan 9c 3.103.686
517.281 plantations Note 9c
Total 130.031.568
108.696.538 Total
Beban penyusutan aset tetap dibebankan ke akun- akun berikut ini:
Depreciation of fixed assets were charged to the following accounts:
2011 2010
Beban pokok penjualan 70.029.397
54.141.779 Cost of sales
Tanaman belum menghasilkan - Immature plantation -
biaya pengembangan 4.900.772
8.217.137 development cost
Beban umum dan administrasi 3.620.213
2.121.427 General and administrative expenses
Hutan tanaman industri Industrial sago plantations under
dalam pengembangan 107.165
17.365 development stage
Total 78.657.547
64.497.708 Total