DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - 15. ASET TETAP
15. FIXED ASSETS
31 Desember 30 September
December 31, Selisih kurs
September 30, 2014
Penambahan Pengurangan
Reklasifikasi Foreign
2015 Unaudited
Additions Deductions
Reclassifications exchange
Unaudited Biaya perolehan:
Acquisition cost:
Pemilikan Langsung Direct Ownership
Tanah 228.355.778
- -
- -
228.355.778 Land
Tanah pertambangan 189.538.925
- -
- -
189.538.925 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 6.780.274.518
56.306.209 4.191.584
276.059.757 154.979.832
7.263.428.732 and harbors
Mesin-mesin 18.135.300.237
170.789.844 16.439.362
499.250.393 289.107.442
19.078.008.554 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
978.626.174 17.890.224
12.091.203 2.085.543
1.705.863 988.216.601
vehicles Perlengkapan dan peralatan
Furniture and office kantor
553.301.847 15.992.054
- 11.549.267
358.630 581.201.798
equipment Aset dalam penyelesaian:
Construction in progress:
Tanah 551.417.768
145.161.767 -
- -
696.579.535 Land
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 635.474.118
459.968.861 14.126.969
229.142.812 9.223.866
861.397.064 and harbors
Mesin-mesin 1.495.470.058
1.493.141.674 -
437.883.796 -
2.550.727.936 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
22.163.044 31.805.815
- 31.117.863
- 22.850.996
vehicles Perlengkapan
158.317.592 50.341.925
- 78.924.440
- 129.735.077
Equipment Pabrik semen
286.392.548 1.452.846.093
- 107.091.015
- 1.632.147.626
Cement plant Pembangkit tenaga listrik
9.966.295 -
- 9.966.295
- -
Power plants
30.004.666.312 3.894.244.466
46.849.118 85.248.671
455.375.633 34.222.188.622
Aset Sewa Pembiayaan Leased Assets
Bangunan 120.623.955
- -
382.722 -
120.241.233 Buildings
Kapal dan kendaraan 172.721.939
12.665.547 51.315.223
35.262.500 -
169.334.763 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 40.534.782
- 2.727.231
- -
37.807.551 equipment
333.880.676 12.665.547
54.042.454 34.879.778
- 327.383.547
30.338.546.988 3.906.910.013
100.891.572 50.368.893
455.375.633 34.549.572.169
Akumulasi penyusutan Accumulated depreciation
dan deplesi: and depletion:
Pemilikan Langsung Direct Ownership
Tanah pertambangan 95.444.333
2.319.476 -
37.600 -
97.801.409 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 1.964.805.639
165.825.980 3.435.309
- 34.360.176
2.161.556.486 and harbors
Mesin-mesin 6.731.434.671
729.073.804 15.046.012
59.204 71.139.521
7.516.542.780 Machinery
Heavy equipment and Alat-alat berat dan kendaraan
742.501.608 52.392.683
11.818.575 -
1.272.550 784.348.266
vehicles Perlengkapan dan peralatan
Furniture and office kantor
421.575.533 38.108.960
- 4.971
350.375 460.039.839
equipment
9.955.761.784 987.720.903
30.299.896 16.633
107.122.622 11.020.288.780
Aset Sewa Pembiayaan Leased Assets
Bangunan 65.247.353
12.360.589 -
- -
77.607.942 Buildings
Kapal dan kendaraan 78.670.474
28.169.356 51.315.223
- -
55.524.607 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 17.800.727
1.271.408 2.480.106
- -
16.592.029 equipment
161.718.554 41.801.353
53.795.329 -
- 149.724.578
10.117.480.338 1.029.522.256
84.095.225 16.633
107.122.622 11.170.013.358
Nilai buku neto 20.221.066.650
23.379.558.811 Net book value
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 65 - Beban penyusutan dan deplesi aset tetap
dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets
was allocated as follows:
30 September 30 September
September 30, September 30,
2015 2014
Unaudited Unaudited
Beban pabrikasi 967.360.814
867.411.784 Manufacturing cost
Beban usaha 62.161.442
54.461.292 Operating expenses
Jumlah 1.029.522.256
921.873.076 Total
Hak atas tanah Grup berupa Sertifikat Hak Milik “SHM” dan Sertifikat Hak Guna Bangunan
“SHGB”. SHGB memiliki masa berlaku antara tahun 2014 hingga 2043. Manajemen berpendapat
bahwa SHGB tersebut dapat diperpanjang. The Group’s land represents freehold land “SHM”
and land- use rights “SHGB”. The SHGB will
expire between 2014 until 2043. Management believes that the SHGB are extendable.
Pada tanggal 30 September 2015 tingkat penyelesaian atas aset dalam penyelesaian adalah
sebagai berikut: The completion stage of construction in progress
as of September 30, 2015 is as follows: The completion stage of construction in progress as of
December 31, 2014 is as follows:
Estimasi tahun
Persentase penyelesaian
penyelesaian Estimated
Completion completion
percentage year
Tanah pertambangan 3 - 70
2015 - 2016 Mining land
Bangunan, jalan, jembatan Building, roads, brodges
dan pelabuhan 20 - 95
2015 and harbors
Mesin-mesin 20 - 92
2015 - 2016 Machineries
Perlengkapan 91 - 98
2015 Equipment
Pabrik Semen 17 - 26
2015 - 2016 Cement plants
Biaya perolehan pembangunan pabrik semen dan pembangkit listrik termasuk biaya pinjaman
yang dikapitalisasi
sebesar masing-masing
Rp475.329.066 dan Rp475.329.066 sampai dengan 30 September 2015 dan 31 Desember 2014, selisih
kurs mata uang asing yang merupakan lindung nilai atas komitmen pengadaan peralatan utama masing-
masing sebesar Rp38.183.320 dan RpNihil pada tanggal 30 September 2015 dan 31 Desember 2014.
Biaya pinjaman terdiri dari biaya bunga dan amortisasi biaya transaksi atas pinjaman bank.
The construction costs of cement and power plants include capitalized borrowing costs of
Rp475,329,066 and Rp475,329,066 for the period ended September 30, 2015 and December 31,
2014, respectively, and foreign currency exchange differences arose from hedging commitments for
the procurement
of main
equipment of
Rp38,183,320 and RpNil, as of September 30, 2015 and December 31, 2014, respectively.
Borrowing costs consist of interest expense and amortization of transaction costs on bank loans.
Penambahan aset tetap yang berasal dari transaksi nonkas aktivitas investasi dan pendanaan untuk
periode yang berakhir pada tanggal 30 September 2015 dan 31 Desember 2014 masing-masing adalah
sebagai berikut: Addition of fixed assets from a non-cash
transactions in investing and financing activities for period ended September 30, 2015 and December
31, 2014, are as follows:
Aset sewa pembiayaan masing-masing sebesar Rp12.665.547 dan Rp79.852.524.
Assets under finance leases of Rp12,665,547
and Rp79,852,524, respectively.
Kapitalisasi beban pinjaman yang belum dibayar masing-masing sebesar RpNihil dan
Rp48.708.665.
Capitalization of unpaid borrowing costs of RpNil and Rp48,708,665, respectively.