PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 556 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 11. ASET TETAP lanjutan
11. FIXED ASSETS continued
2015
Pengurangan Saldo awal
Transfer Saldo akhir
Beginning Penambahan Disposal
Ending balance
Additions Transfers
balance Biaya perolehan
Acquisition costs
Tanah 8,001,022
- -
8,001,022 Land
Bangunan dan fasilitas Buildings and port
pelabuhan 275,194,702
2,599,465 66,507,143 344,301,310
facilities Transportation
Alat pengangkutan 167,042,510
637,728 4,225,542 171,905,780
equipment Peralatan dan
Office furniture and perlengkapan kantor
9,956,451 69,851
3,050 10,029,352
equipment Machinery and
Mesin dan peralatan 151,180,391
3,580,466 5,949,985 148,810,872
equipment Peralatan lain
621,407 6,074
- 627,481
Other equipment 611,996,483
6,893,584 64,785,750 683,675,817
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
561,175 -
- 561,175
equipment
Aset dalam penyelesaian Construction in progress
Bangunan dan fasilitas Buildings and port
pelabuhan 40,331,996
40,588,600 72,193,455
8,727,141 facilities
Lainnya 2,899,358
169,469 1,145,651
1,923,176 Others
43,231,354 40,758,069
73,339,106 10,650,317
655,789,012 47,651,653
8,553,356 694,887,309
Accumulated Akumulasi penyusutan
depreciation
Bangunan dan fasilitas Buildings and port
pelabuhan 169,890,184
16,300,167 - 186,190,351
facilities Transportation
Alat pengangkutan 93,933,751
15,446,652 429,789 108,950,614
equipment Peralatan dan
Office furniture and perlengkapan kantor
8,054,926 956,764
- 9,011,690
equipment Machinery and
Mesin dan peralatan 125,184,792
11,169,665 6,556,767 129,797,690
equipment Peralatan lain
612,631 6,913
- 619,544
Other equipment 397,676,284
43,880,161 6,986,556 434,569,889
Aset sewa pembiayaan Under finance leases
Transportation Alat pengangkutan
187,059 140,294
- 327,353
equipment Nilai buku bersih
257,925,669 259,990,067
Net book value
Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expenses were charged to the following
accounts: 2016
2015
Beban pokok pendapatan lihat Catatan 23
39,329,927 42,965,719
Cost of revenue refer to Note 23 Beban umum dan administrasi
General and administrative lihat Catatan 25
836,644 929,611
expenses refer to Note 25 Aset dalam penyelesaian
- 125,125
Construction in progress
40,166,571 44,020,455
PT BAYAN RESOURCES Tbk. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 557 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2016 DAN 2015 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015
Expressed in United States Dollars,
unless otherwise stated 11. ASET TETAP lanjutan
11. FIXED ASSETS continued
Pelepasan aset tetap untuk tahun yang berakhir pada 31 Desember 2016 dan 2015 adalah sebagai berikut:
Disposals of fixed assets for the years ended 31 December 2016 and 2015 were as follows:
2016 2015
Nilai buku bersih aset tetap Net book value of disposed
yang dilepas 1,060
1,180,255 fixed assets
Nilai jual atas aset tetap 155,299
3,661,990 Sales prices of fixed assets
Keuntungan 154,239
2,481,735 Gain
Dikreditkan pada pendapatan Credited to other income
beban lain-lain, neto 154,239
2,481,735 expenses, net
Grup memiliki 21 bidang tanah dengan status “Hak Guna Bangunan” dan “Hak Pakai”. Sisa masa manfaat
hak atas tanah antara 9 sampai 24 tahun, dimana hak atas tanah akan berakhir paling cepat di 2025.
The Group owns 21 plots of land with “Hak Guna Bangunan” and “Hak Pakai” titles. The remaining
useful lives of land rights were between 9 and 24 years, with the earliest land rights expiring in 2025.
Manajemen Grup yakin bahwa tidak akan ada kesulitan dalam memperpanjang hak atas tanah
karena tanah tersebut diperoleh secara sah dan dilengkapi dengan bukti kepemilikan yang sah.
The Group’s management believes that there will be no difficulty extending the land rights as the land was
acquired legally and is supported by appropriate evidence of ownership.
Pada tanggal 31 Desember 2016, aset tetap tertentu milik Grup kecuali aset dalam penyelesaian
dan aset sewa pembiayaan telah diasuransikan terhadap
kerugian kehilangan
dan kerusakan
termasuk risiko
yang terjadi
karena gempa
bumi dan
kemungkinan risiko
lainnya dengan
nilai pertanggungan
sebesar AS321.286.811
2015: AS316.151.747
yang menurut pendapat Manajemen telah memadai untuk
menutupi kerugian yang mungkin timbul dari risiko- risiko tersebut. Manajemen berpendapat adanya risiko
yang minimal untuk aset tetap lainnya yang tidak diasuransikan.
As at 31 December 2016, certain fixed assets of the Group except construction in progress and assets
under finance leases have been insured against physical loss and damage including risks arising from
earthquakes and other possible risks for a sum of US321,286,811 2015: US316,151,747 which is
considered adequate by Management to cover possible losses arising from such risks. The other
fixed assets were not insured, as Management assessed the risk level as minimal.
Pada tanggal 31 Desember 2016 dan 2015, aset tetap tertentu milik DPP, BR dan ML dan perlindungan
asuransi terkait digunakan sebagai jaminan pinjaman New Club Deal lihat Catatan 16.
As at 31 December 2016 and 2015, certain fixed assets of DPP, BR and ML and related insurance
coverage were pledged as collateral for the New Club Deal refer to Note 16.
Pada tanggal 31 Desember 2016 dan 2015, Manajemen berkeyakinan bahwa tidak ada penurunan
atas nilai aset tetap. As at 31 December 2016 and 2015, Management
believes that there was no impairment in the value of fixed assets.
