PREPAID EXPENSES OTHER CURRENT ASSETS ASET TETAP

PT Gudang Garam Tbk 21 6 . BEBAN DIBAYAR DIMUKA

6. PREPAID EXPENSES

30 Juni 31 Desember June December 2014 2013 Beban sewa 54,274 43,052 Rent expenses Beban promosi 12,204 33,420 Promotion expenses Lainnya 405,492 138,108 Others 471,970 214,580 7 . ASET LANCAR LAINNYA

7. OTHER CURRENT ASSETS

30 Juni 31 Desember June December 2014 2013 Uang muka pembelian persediaan 663,181 238,248 Advances purchase of inventories Lainnya 49,651 42,830 Others 712,832 281,078 8. ASET TETAP 8. FIXED ASSETS 30 JuniJune 2014 Saldo awal Reklasifikasi Saldo akhir Beginning Penambahan Pengurangan Reclassifi- Ending balance Additions Deductions cations balance BIAYA PEROLEHAN: ACQUISITION COST: Tanah 394,150 13,610 1,559 - 406,201 Land Bangunan, jalan Buildings, roads and dan jembatan 2,365,162 221 3,049 1,070,394 3,432,728 bridges Instalasi air dan Water and electrical listrik 38,161 - - - 38,161 installations Mesin dan Machinery and peralatan 12,373,203 1,927 5,215 1,317,205 13,687,120 equipment Inventaris 1,224,897 32,787 1,621 125,547 1,381,610 Furniture and fixtures Kendaraan bermotor, Motor vehicles, helikopter dan helicopters and peralatannya 1,306,840 57,310 20,081 73,752 1,417,821 related equipment 17,702,413 105,855 31,525 2,586,898 20,363,641 Aset dalam Assets under penyelesaian 5,598,478 2,827,894 955 2,586,898 5,838,519 construction 23,300,891 2,933,749 32,480 - 26,202,160 AKUMULASI ACCUMULATED PENYUSUTAN: DEPRECIATION: Bangunan, jalan Buildings, roads and dan jembatan 626,845 79,360 3,049 703,156 bridges Instalasi air dan Water and electrical listrik 31,535 724 32,259 installations Mesin dan Machinery and peralatan 6,400,963 476,890 3,223 6,874,630 equipment Inventaris 829,690 92,320 45 921,965 Furniture and fixtures Kendaraan bermotor, Motor vehicles, helikopter dan helicopters and peralatannya 622,943 65,797 17,523 671,217 related equipment 8,511,976 715,091 23,840 - 9,203,227 NILAI TERCATAT 14,788,915 16,998,933 CARRYING AMOUNT PT Gudang Garam Tbk 22 31 DesemberDecember 2013 Saldo awal Reklasifikasi Saldo akhir Beginning Penambahan Pengurangan Reclassifi- Ending balance Additions Deductions cations balance BIAYA PEROLEHAN: ACQUISITION COST: Tanah 375,468 18,682 - - 394,150 Land Bangunan, jalan Buildings, roads and dan jembatan 1,415,691 99 9,898 959,270 2,365,162 bridges Instalasi air dan Water and electrical listrik 38,161 - - 38,161 installations Mesin dan Machinery and peralatan 10,455,422 949 23 1,916,855 12,373,203 equipment Inventaris 1,002,394 22,927 41,414 240,990 1,224,897 Furniture and fixtures Kendaraan bermotor, Motor vehicles, helikopter dan helicopters and peralatannya 1,052,147 97,560 63,997 221,130 1,306,840 related equipment 14,339,283 140,217 115,332 3,338,245 17,702,413 Aset dalam Assets under penyelesaian 3,532,464 5,404,259 - 3,338,245 5,598,478 construction 17,871,747 5,544,476 115,332 - 23,300,891 AKUMULASI ACCUMULATED PENYUSUTAN: DEPRECIATION: Bangunan, jalan Buildings, roads and dan jembatan 559,573 73,371 6,099 - 626,845 bridges Instalasi air dan Water and electrical listrik 30,062 1,473 - - 31,535 installations Mesin dan Machinery and peralatan 5,614,169 786,807 13 - 6,400,963 equipment Inventaris 713,950 155,846 40,106 - 829,690 Furniture and fixtures Kendaraan bermotor, Motor vehicles, helikopter dan helicopters and peralatannya 564,667 90,555 32,279 - 622,943 related equipment 7,482,421 1,108,052 78,497 - 8,511,976 NILAI TERCATAT 10,389,326 14,788,915 CARRYING AMOUNT Aset dalam penyelesaian terdiri dari: Assets under construction consist of: 30 Juni 31 Desember June December 2014 2013 Bangunan, jalan dan jembatan 418,606 1,305,670 Buildings, roads and bridges Mesin dan peralatan 5,305,663 4,160,292 Machinery and equipment Inventaris 90,730 109,562 Furniture and fixtures Kendaraan bermotor, helikopter dan peralatannya 23,520 22,954 Motor vehicles, helicopters and related equipment 5,838,519 5,598,478 Persentase penyelesaian 5 - 95 5 - 95 Percentage of completion Aset dalam penyelesaian pada tanggal 30 Juni 2014 diharapkan untuk selesai di tahun 2015. Assets under construction as of 30 June 2014 are expected to be completed in 2015. PT Gudang Garam Tbk 23 30 Juni 30 Juni June June 2014 2013 Penyusutan dibebankan pada: Depreciation expense was charged to: Biaya produksi 581,562 457,972 Production costs Beban usaha 133,529 68,786 Operating expenses 715,091 526,758 Per 30 Juni 2014, sebagian tanah dan bangunan Perseroan dengan nilai tercatat Rp 19.012 juta dijaminkan untuk pinjaman jangka pendek dari PT Bank Negara Indonesia Persero Tbk Catatan 10. As of 30 June 2014, part of the Company’s land and buildings at carrying amount of Rp 19,012 million are pledged as collateral for the short-term loan from PT Bank Negara Indonesia Persero Tbk Note 10. Per 30 Juni 2014, seluruh aset tetap diluar tanah serta bangunan dan kendaraan tertentu dengan nilai tercatat sebesar Rp 16.375.871 juta diasuransikan terhadap resiko kebakaran, pencurian, penjarahan dan huru hara, bencana alam dan kecelakaan dengan jumlah pertanggungan sebesar Rp 16.573.909 juta. Manajemen berkeyakinan bahwa jumlah pertanggungan asuransi ini memadai. Dalam bulan Januari – Juni 2014 dan 2013, Perseroan dan entitas anak menjual aset tetap tertentu sebagai berikut: As of 30 June 2014, all fixed assets excluding land, certain buildings and vehicles at a total carrying amount of Rp 16,375,871 million, were insured against the risk of fire, theft, civil commotion damage and riots, natural disaster and accident for a total coverage of Rp 16,573,909 million. Management believes that the total insurance coverage is adequate. In January – June 2014 and 2013, the Company and subsidiaries sold certain fixed assets as follows: 2014 2013 Nilai tercatat 8,640 31,244 Carrying amount Hasil penjualan bersih 13,717 35,474 Net proceeds Laba penjualan aset tetap 5,077 4,230 Gain on sale of fixed assets Per 30 Juni 2014, biaya perolehan dari aset tetap yang telah disusutkan penuh tetapi masih digunakan adalah sebesar Rp 2.076.018 juta. Per 30 Juni 2014, nilai jual objek pajak untuk tanah dan bangunan yang dimiliki Perseroan dan entitas anak adalah sebesar Rp 6.295.919 juta. As of 30 June 2014, the acquisition cost of fully depreciable assets that were still being used amounted to Rp 2,076,018 million. As of 30 June 2014, the sale value of the tax object of the Company’s and subsidiaries’ land and buildings amounted to Rp 6,295,919 million. 9. ASET TIDAK LANCAR LAINNYA 9.