ASET TETAP lanjutan FIXED ASSETS continued ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS ASET PERTAMBANGAN MINE PROPERTIES
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
72
10. ASET TETAP lanjutan 10. FIXED ASSETS continued
Pengalokasian beban penyusutan adalah sebagai berikut:
The allocation of depreciation expense is as follows:
30 September 2016 30 September 2015 September 30, 2016 September 30, 2015
Beban pokok penjualan Catatan 30 3.869.070
3.729.495 Cost of goods sold Note 30
Beban umum dan administrasi General and administrative
Catatan 31 629.198
836.194 expenses Note 31
Total 4.498.268
4.565.689 Total
11. ASET EKSPLORASI DAN EVALUASI 11. EXPLORATION AND EVALUATION ASSETS
Total ABN
IM TMU
Total Saldo
Balance as of 31 Desember 2014
- -
4.846.532 4.846.532
December 31, 2014
Penambahan selama 2015
- -
- -
Additions during 2015
Saldo Balance as of
31 Desember 2015 -
- 4.846.532
4.846.532 December 31, 2015
Penambahan selama -
- -
- Additions during
periode berjalan the period
Saldo Balance as of
30 September 2016 -
- 4.846.532
4.846.532 September 30, 2016
Berdasarkan analisa manajemen, tidak terdapat fakta dan kondisi yang mengindikasikan bahwa
nilai tercatat aset eksplorasi dan evaluasi melebihi nilai terpulihkannya.
Based on management’s analysis, there were no facts and circumstances suggested that the carrying
amount of exploration and evaluation assets may exceed its recoverable amount.
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
73
12. ASET PERTAMBANGAN 12. MINE PROPERTIES
Aset Tambang
aktivitas dalam
Tambang pengupasan
konstruksi produksi
tanah Mine under
Producing Stripping asset Total
Construction Mines
activity Total
Saldo 1Januari 2016 3.715.759
64.017.146 47.061.850
114.794.755 Balance as of January 1, 2016
Penambahan 68.037
732.072 2.475.683
3.275.792 Additions
Transfer 5.258
5.258 -
- Transfer
3.778.538 64.754.476 49.537.533 118.070.547
Dikurangi: Less:
Akumulasi amortisasi -
22.614.113 26.655.021
49.269.134 Accumulated amortization
Penyisihan kerugian Allowance for
penurunan nilai -
- 443.971
443.971 impairment losses
Balance as of Saldo 30 September 2016
3.778.538 42.140.363 22.438.541 68.357.442
September 30, 2016 Aset
Tambang aktivitas
dalam Tambang
pengupasan konstruksi
produksi tanah
Mine under Producing Stripping asset
Total Construction
Mines activity
Total Saldo 1 Januari 2015
12.091.804 53.612.894
43.287.361 108.992.059 Balance as of January 1, 2015
Penambahan selama 2015 23.370
2.004.837 3.774.489
5.802.696 Additions during 2015
Transfer dari “Aset Eksplorasi Transfer from “Exploration and
dan Evaluasi” -
- -
- Evaluation assets”
Transfer 8.399.415
8.399.415 -
- Transfer
3.715.759 64.017.146
47.061.850 114.794.755
Dikurangi: Less:
Akumulasi amortisasi -
20.033.737 23.775.804
43.809.541 Accumulated amortization
Penyisihan kerugian Allowance for
penurunan nilai -
- 443.971
443.971 impairment losses
Balance as of Saldo 31 Desember 2015
3.715.759 43.983.409
22.842.075 70.541.243
December 31, 2015
Beban amortisasi tambang produksi dilaporkan sebagai amortisasi aset pertambangan dalam
beban produksi Catatan 30. Amortization expense for producing mines is reported
as amortisation of mine properties in the production costs Note 30.
Beban amortisasi aset aktivitas pengupasan tanah dilaporkan sebagai bagian beban pengupasan
tanah dalam beban produksi Catatan 30. Amortization expense for stripping asset activity is
reported as part of overburden removal in the production costs Note 30.
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 September 2016 tidak diaudit dan 31 Desember 2015 diaudit dan Periode Sembilan Bulan yang
berakhir pada Tanggal-tanggal 30 September 2016 tidak diaudit dan 2015 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
September 30, 2016 unaudited and December 31, 2015 audited And Nine Months Period ended
September 30, 2016 unaudited and 2015 unaudited
Expressed in United States Dollar, unless otherwise stated
74
13. GOODWILL 13. GOODWILL