PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan
Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued
As of March 31, 2014 and December 31, 2013 and
For The Three Months Period Ended March 31, 2014 and 2013
Expressed in Millions of Rupiah, Unless Otherwise Stated
43
31 Maret 31 Desember
March 31,
December 31,
2014 2013
Belum menghasilkan masa pertumbuhan: Growing flocks:
Saldo awal 381.377
286.828 Beginning balance
Biaya masa pertumbuhan 369.616
1.165.456 Cost incurred during growing phase
Reklasifikasi ke ayam telah menghasilkan 331.726
1.070.907 Reclassification to producing flocks
Saldo akhir 419.267
381.377 Ending balance
Eliminasi 1.963 23.673
Elimination Total setelah eliminasi
421.230 357.704
Balance after elimination
Total 991.584 787.843
Total
Pada tanggal 31 Maret 2014 dan 31 Desember 2013, ayam pembibit turunan telah diasuransikan
terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan
suatu paket polis tertentu Catatan 6. As of March 31, 2014 and December 31, 2013, the
breeding flocks are covered by insurance against losses from damage, natural disasters, fire and
other risks under blanket policies Note 6.
Eliminasi merupakan laba yang belum direalisasi atas penjualan pakan dan anak ayam usia sehari
antara Perusahaan dan Entitas Anak tertentu yang dieliminasi untuk tujuan konsolidasi.
Elimination represents unrealized profit on sales of feed and day-old chicks between the Company and
certain Subsidiaries that are eliminated for consolidation purposes.
Berdasarkan hasil penelaahan atas kondisi ayam pembibit turunan pada akhir periode, Manajemen
berkeyakinan bahwa jumlah cadangan kematian ayam masa produksi tersebut cukup untuk menutup
kemungkinan kerugian atas penurunan nilai ayam pembibit turunan.
Based on the review of the condition of the breeding flocks at the end of the period, the Management
believes that the allowance for mortality of producing flocks are adequate to cover possible losses from
the decline in value of these breeding flocks.
9. ASET TETAP
9. PROPERTY,
PLANT AND
EQUIPMENT
Rincian aset tetap adalah sebagai berikut: The details of property, plant and equipment are as
follows:
31 Maret 2014 March 31, 2014
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Harga Perolehan Cost
Pemilikan Langsung Direct Ownership
Tanah 860.680
19.085 3.705
- 883.470
Land Prasarana
tanah 243.492
825 19.677
32 263.962
Land improvements Bangunan
2.056.020 12.681
54.686 150 2.123.237
Building Mesin
dan peralatan
1.637.138 6.739
54.087 408 1.697.556
Machinery and equipment Peralatan
transportasi 93.214
5.504 2.211
435 100.494
Transportation equipment Peralatan
kantor 172.087
3.584 1.396
607 176.460
Office equipment Instalasi
air 153.778
3.240 9.025
1.452 164.591 Wells and waterlines
Peralatan peternakan
802.479 24.689
23.877 11.118
839.927 Poultry equipment
Peralatan laboratorium
24.358 7.342
3.165 -
34.865 Laboratory equipment
Total 6.043.246
83.689 171.829
14.202 6.284.562 Total
berlanjut forward
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan
Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued
As of March 31, 2014 and December 31, 2013 and
For The Three Months Period Ended March 31, 2014 and 2013
Expressed in Millions of Rupiah, Unless Otherwise Stated
44
31 Maret 2014 March 31, 2014
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Aset dalam Penyelesaian Construction in Progress
Tanah 239.215
1.925 3.485
- 237.655
Land Bangunan dan prasarana
Building and land tanah
1.063.773 203.724
104.532 562 1.162.403
improvements Mesin
dan peralatan
378.236 70.193
30.886 4.486
413.057 Machinery and equipment
Instalasi air
66.517 6.411
9.527 -
63.401 Wells and waterlines
Peralatan peternakan
494.235 187.521
23.399 -
658.357 Poultry equipment
Total 2.241.976
469.774 171.829
5.048 2.534.873 Total
Total Harga
Perolehan 8.285.222
553.463 -
19.250 8.819.435 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Prasarana tanah
111.204 8.565
- 7
119.762 Land improvements
Bangunan 493.452
24.014 -
38 517.428
Building Mesin
dan peralatan
645.946 29.571
- 290
675.227 Machinery and equipment
Peralatan transportasi
62.210 1.587
- 345
63.452 Transportation equipment
Peralatan kantor
124.327 2.932
- 482
126.777 Office equipment
Instalasi air
80.912 6.328
- 1.013
86.227 Wells and waterlines
Peralatan peternakan
353.119 26.477
- 5.422
374.174 Poultry equipment
Peralatan laboratorium
12.211 188 -
- 12.399
Laboratory equipment Total
Akumulasi Total Accumulated
Penyusutan 1.883.381
99.662 -
7.597 1.975.446 Depreciation
Dikurangi rugi penurunan Less loss on impairment
nilai in value
Bangunan 5.783
- -
- 5.783
Building Mesin
dan peralatan
6.513 -
- -
6.513 Machinery and equipment
Total 12.296
- -
- 12.296
Total
Nilai Buku Neto 6.389.545
6.831.693 Net Book Value
31 Desember 2013 December 31, 2013
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Harga Perolehan Cost
Pemilikan Langsung Direct Ownership
Tanah 610.101 114.170 140.037
3.628 860.680 Land
Prasarana tanah 183.439
13.244 47.043
234 243.492
Land improvements Bangunan 1.590.090
37.745 429.455
1.270 2.056.020
Building Mesin dan peralatan
1.409.709 43.092
197.687 13.350
1.637.138 Machinery and equipment
Peralatan transportasi
78.175 10.898 7.424
3.283 93.214 Transportation equipment
Peralatan kantor 155.511
12.229 8.778
4.431 172.087
Office equipment Instalasi air
119.020 5.823
29.328 393
153.778 Wells and waterlines
Peralatan peternakan 587.101
56.106 181.686
22.414 802.479
Poultry equipment Peralatan laboratorium
18.507 4.034
2.732 915
24.358 Laboratory equipment
Total 4.751.653 297.341
1.044.170 49.918
6.043.246 Total
Aset dalam Penyelesaian Construction in Progress
Tanah 144.324 199.548 104.657
- 239.215 Land
Bangunan dan prasarana Building and land
tanah 787.353 826.858
524.787 25.651
1.063.773 improvements
Mesin dan
peralatan 307.859 282.612 211.995
240 378.236 Machinery and equipment
Instalasi air
48.482 49.397 28.349 3.013 66.517
Wells and waterlines Peralatan
peternakan 148.935 521.510 172.904
3.306 494.235 Poultry equipment Total
1.436.953 1.879.925 1.042.692 32.210 2.241.976
Total Aset Sewa Pembiayaan
Leased Assets Peralatan
transportasi 1.478 - 1.478 - -
Transportation equipment Total
Harga Perolehan
6.190.084 2.177.266 -
82.128 8.285.222 Total Cost
berlanjut forward
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan
Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued
As of March 31, 2014 and December 31, 2013 and
For The Three Months Period Ended March 31, 2014 and 2013
Expressed in Millions of Rupiah, Unless Otherwise Stated
45
31 Desember 2013 December 31, 2013
Saldo Awal
Saldo Akhir Beginning
Penambahan Reklasifikasi
Pengurangan Ending Balance
Addition Reclassification
Deduction Balance
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Prasarana tanah 83.518
27.864 -
178 111.204
Land improvements Bangunan 416.837
76.984 -
369 493.452
Building Mesin
dan peralatan
551.722 103.003 -
8.779 645.946 Machinery and equipment
Peralatan transportasi 58.715
5.008 1.316
2.829 62.210
Transportation equipment Peralatan kantor
119.298 8.716
- 3.687
124.327 Office equipment
Instalasi air
61.126 20.075 -
289 80.912 Wells and waterlines
Peralatan peternakan 280.879
88.468 -
16.228 353.119
Poultry equipment Peralatan laboratorium
11.519 1.429
- 737
12.211 Laboratory equipment
Total 1.583.614 331.547
1.316 33.096
1.883.381 Total
Aset Sewa Pembiayaan Leased Assets
Peralatan transportasi 1.174
142 1.316
- -
Transportation equipment Total
Akumulasi Total Accumulated
Penyusutan 1.584.788 331.689
- 33.096
1.883.381 Depreciation
Dikurangi rugi penurunan Less loss on impairment
nilai in value
Bangunan 5.783 -
- -
5.783 Building
Mesin dan peralatan 6.513
- -
- 6.513
Machinery and equipment Total 12.296
- -
- 12.296
Total
Nilai Buku Neto 4.593.000
6.389.545 Net Book Value
a Pembebanan penyusutan adalah sebagai
berikut: a Depreciation is charged as follows:
Periode yang
berakhir pada
tanggal 31 Maret Period ended March 31
2014 2013
Beban pokok penjualan dan ayam pembibit turunan
belum menghasilkan 94.831
72.889 Cost of goods sold and growing flocks
Beban umum dan administrasi General and administrative expenses
Catatan 22 3.170
2.774 Note 22
Beban penjualan Catatan 21 1.661
953 Selling expense Note 21
Total 99.662 76.616 Total
b Keuntungan dari penjualan aset tetap adalah sebagai berikut:
b The computation of gain on sale of property, plant and equipment is as follows:
Periode yang
berakhir pada
tanggal 31 Maret Period ended March 31
2014 2013
Hasil penjualan neto 6.962
2.595 Net proceeds
Nilai buku 6.533
2.210 Net book value
Laba atas penjualan Gain on sale of property,
aset tetap - neto 429
385 plant and equipment - net
Laba penjualan aset tetap disajikan sebagai bagian dari akun “Pendapatan Operasi Lain”
dalam laporan laba rugi komprehensif konsolidasian.
Gain on sales of property, plant and equipment are presented as part of the “Other Operating
Income” account in the consolidated statements
of comprehensive income.
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan
Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued
As of March 31, 2014 and December 31, 2013 and
For The Three Months Period Ended March 31, 2014 and 2013
Expressed in Millions of Rupiah, Unless Otherwise Stated
46 c Pada tanggal 31 Maret 2014 dan 31 Desember
2013 aset tetap, tidak termasuk tanah dan peralatan transportasi telah diasuransikan
terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya
berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar AS586.795.381
dan Rp4.320.956. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup
untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
c As of March 31, 2014 and December 31, 2013, property, plant and equipment excluding land
and transportation equipment, are covered by insurance against losses from damage, natural
disasters, fire and other risks under blanket policies of US586,795,381 and Rp4,320,956.
The Management believes that the insurance is adequate to cover possible losses arising from
such risks.
d Penambahan aset tetap terdiri dari biaya pengadaan aset tetap sehubungan dengan
ekspansi kapasitas produksi, penambahan fasilitas penunjang pakan ternak seperti silo,
gudang barang jadi dan bahan baku khususnya untuk pembangunan pabrik pakan ternak di
Surabaya, Makassar dan Cirebon, pabrik premix di Surabaya dan pabrik pengolahan
ayam di Cikande dan Ngoro. d Additions to property, plant and equipment
consist of acquisition costs related to expansion of production capacity, additions to poultry feed
supporting facilities such as silos, warehouses
for raw materials and finished goods, especially for constructing feedmill factories at Surabaya,
Makassar and Cirebon, a premix plant at Surabaya and chicken processing plant at
Cikande and Ngoro.
e Rincian dari aset dalam penyelesaian adalah sebagai berikut:
e The details of construction in progress are as follows:
31 Maret 2014 March 31, 2014 Perkiraan
Total Tahun
Perkiraan Penyelesaian
Tercatat Penyelesaian
Estimated Carrying
Estimated Year of of
Completion Amount
Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 23 - 99
824.422 2014
Feedmill factories Kandang ayam
15 - 99 337.981
2014 Henhouses
Mesin dan peralatan Machinery and equipment
Pabrik pakan ternak 10 - 99
263.866 2014
Feedmill factories Penetasan
5 - 96 149.191
2014 Hatchery
Peralatan peternakan 52 - 99
658.357 2014
Poultry equipment
31 Desember 2013 December 31, 2013 Perkiraan
Total Tahun
Perkiraan Penyelesaian
Tercatat Penyelesaian
Estimated Carrying
Estimated Year of of
Completion Amount
Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 5 - 99
724.595 2014
Feedmill factories Kandang ayam
0 - 99 578.393
2014 Henhouses
Mesin dan peralatan Machinery and equipment
Pabrik pakan ternak 0 - 99
225.673 2014
Feedmill factories Penetasan
2 - 96 219.083
2014 Hatchery
Peralatan peternakan 23 - 99
494.232 2014
Poultry equipment
f Aset tetap dalam bentuk tanah dengan status Hak Guna Bangunan terletak di beberapa lokasi
di Indonesia dengan jumlah luas keseluruhan f Land under Building Usage Right is located in
several locations in Indonesia with a total area of 20,263,419 square meters. The related
PT CHAROEN POKPHAND INDONESIA TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 dan
Tiga Bulan yang Berakhir pada Tanggal-tanggal 31 Maret 2014 dan 2013
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT CHAROEN POKPHAND INDONESIA TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued
As of March 31, 2014 and December 31, 2013 and
For The Three Months Period Ended March 31, 2014 and 2013
Expressed in Millions of Rupiah, Unless Otherwise Stated
47 sekitar 20.263.419 meter persegi. Hak atas
tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2014 sampai dengan
tahun 2043. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat
berakhirnya hak tersebut. landrights will expire on various dates between
2014 and 2043. Management believes that these rights are renewable upon their expiry.
g Berdasarkan kondisi aset tetap, manajemen berkeyakinan bahwa tidak terdapat indikasi
adanya penurunan nilai aset tetap Kelompok Usaha pada tanggal 31 Maret 2014 dan 31
Desember 2013. Penurunan nilai aset tetap berupa mesin-mesin untuk pabrik yang sudah
tidak beroperasi milik Perusahaan di Jakarta dan bangunan kandang ayam milik CPJF di
Mekarsari. g Based on the condition of the property, plant
and equipment, management believes that there is no indication of impairment of asset
value in the Group as of March 31, 2014 and December 31, 2013. Impairment of asset value
consists of the Companys machineries on a plant that is no longer operating at Jakarta and
CPJFs henhouse at Mekarsari.
h Aset tetap tertentu milik Perusahaan dan CPJF dengan jumlah nilai tercatat masing-masing
sebesar Rp6.653 pada tanggal 31 Maret 2014 dan 31 Desember 2013 digunakan sebagai
jaminan atas fasilitas pinjaman dari PT Bank CIMB Niaga Tbk Catatan 31c.
h Certain property, plant and equipment of the Company and CPJF with total carrying values
of Rp6,653, respectively, as of March 31, 2014 and December 31, 2013 is used to secure the
bank loan facility obtained from PT Bank CIMB Niaga Tbk Note
31c .
i Jumlah biaya pinjaman yang dikapitalisasi selama tahun yang berakhir pada tanggal
31 Desember 2013 adalah sebesar Rp15.107. Tarif yang digunakan untuk menentukan jumlah
biaya pinjaman yang dapat dikapitalisasi adalah 3,3 sampai dengan 4,75, yang merupakan
suku bunga efektif dari pinjaman yang spesifik. i The amount of borrowing costs capitalized
during the year ended December 31, 2013 amounted to Rp15,107. The rates used to
determine the amount of borrowing costs eligible for capitalization were from 3.3 to
4.75, which represent the effective interest rates of the specific borrowing.
9. PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN