Management Use of Estimates, Judgments and Assumptions

PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 14. ASET TETAP 14. PROPERTY, PLANT AND EQUIPMENT Biaya perolehan At cost Tanah Land Instalasi Instalation Mesin Machinery Peralatan Pabrik Factory equipment Kendaraan Vehicles Jumlah Total Aset Sewa Pembiayaan Leased Asset Kendaraan Vehicles Jumlah Accumulated Depreciation Instalasi Instalation Factory equipment Kendaraan Vehicles Jumlah Total Aset Sewa Pembiayaan Leased Asset Kendaraan Vehicles Jumlah Nilai buku bersih Net book value Biaya perolehan At cost Aset Kepemilikan Langsung Direct Ownership Asset Tanah Land Instalasi Instalation Mesin Machinery Peralatan Pabrik Factory equipment Kendaraan Vehicles Construction in Progress Sub Jumlah Sub total Aset Sewa Pembiayaan Leased Asset Kendaraan Vehicles Jumlah - - 488.224.808.463 - 109.574.456.405 29.441.797.686 Office furniture fixtures Buildings Office furniture fixtures - 3.831.456.912 7.872.665.426 30.864.577.824 466.416.900 - 484.393.351.551 Bangunan dalam pelaksanaan - 29.484.298.686 - - - - - Bangunan Prasarana 6.366.003.344 22.434.534.648 198.407.784.001 85.453.984.930 - Reklasifikasi Reclasifications 6.366.003.344 444.939.268.998 448.770.725.910 - 27.939.734.995 Saldo Akhir Ending Balances - - - 2.502.663.635 - 1.745.547.344 7.872.665.426 1.122.845.517 - 1.326.075.227 - 29.145.576.261 15.809.632.600 - - - - 4.612.656.535 3.831.456.911 948.262.254 68.768.311.312 948.262.254 Penambahan Additions - 1 Januari - 31 Desember 2012 January 1 - December 31, 2012 Saldo Awal Beginning Balance Reklasifikasi Reclasifications - 20.633.052.593 4.241.589.864 19.011.130.462 4.688.934.269 - - 42.501.000 1.677.069.075 18.361.206.177 - 4.620.456.000 437.066.603.571 339.196.269.505 - 1.738.251.992 440.898.060.482 Pengurang Deductions - - 22.864.752.398 14.304.498.093 29.062.580.512 24.532.919.725 2.689.859.007 10.724.744.268 - 108.110.535.259 11.411.516.959 11.685.847.805 1.463.921.146 3.759.744.510 118.573.789.965 367.912.766.507 120.312.041.957 728.806.821 - Perlengkapan Kantor Mesin peralatan produksi Perlengkapan alat kantor Perlengkapan alat pabrik Construction in Progress Buildings infrastructure 5.796.961.926 2.502.663.635 - 31.752.439.519 - 430.217.750 - - 2.028.890.180 1.741.145.159 - - - Perlengkapan Kantor 274.330.846 - 2.502.663.635 - 70.797.201.492 - - - Penambahan Additions - - - 198.407.784.000 85.453.984.930 3.831.456.912 448.770.725.910 - - 14.166.331.594 1.643.301.006 17.035.130.950 1.621.922.132 - 444.939.268.998 41.131.151.628 2.502.663.635 29.123.432.664 1 Januari - 31 Desember 2013 January 1 - December 31, 2013 85.701.471.930 46.291.460.414 - 29.484.298.686 - Bangunan - 22.864.752.398 Saldo Akhir Ending Balances 198.407.784.001 70.797.201.492 Pengurang Deductions 5.796.961.926 2.502.663.635 - 85.453.984.930 247.487.000 Machinery production equipment Office furniture fixtures Buildings infrastructure - 198.407.784.001 - 81.521.945.760 30.232.353.733 Bangunan Prasarana Bangunan Dalam Pelaksanaan Saldo Awal Beginning Balance Akumulasi Penyusutan 3.831.456.912 - - - 29.062.580.512 - - - 1.677.069.075 7.367.601.335 Halaman 35 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATETMENTS 31 Desember 2013 dan 2012 December 31, 2013 and, 2012 Untuk Tahun-tahun Yang Berakhir 31 Desember 2013 dan 2012 For the Years Ended December 31, 2013 and 2012 Dinyatakan dalam Rupiah Expressed in Full Rupiah 14. ASET TETAP Lanjutan 14. PROPERTY, PLANT AND EQUIPMENT Continued Accumulated Depreciation Instalasi Instalation Mesin Peralatan Pabrik Factory equipment Kendaraan Vehicles Jumlah Total Aset Sewa Pembiayaan Leased Asset Kendaraan Vehicles Jumlah Nilai buku bersih Net book value Pembebanan penyusutan adalah sebagai berikut: Depreciation was allocated as follows: Beban Pokok Penjualan catatan 32 Cost of production Notes 32 Beban Penjualan catatan 33 Selling expenses Notes 33 Jumlah Total 19.011.130.462 Perlengkapan Kantor - 1.463.921.146 97.913.818.018 11.660.638.387 - - 109.574.456.405 Beban Umum Administrasi catatan 34 950.170.993 342.984.242.464 7.395.021.088 339.196.269.505 753.075.479 Office furniture fixtures - - Buildings infrastructure - - Saldo Awal Beginning Balance 833.111.836 16.202.019.114 - - 1.336.766.117 Kerugian keuntungan Lain-Lain Netto Catatan 35 1.954.103.085 1.509.736.323 3.782.562.569 Untuk tujuan kuasi-reorganisasi per 30 September 2011, selisih penilaian kembali aset telah dieliminasi dengan saldo defisit tanggal 30 September 2011 Catatan 40. 13.064.344.734 General and administration expense Notes 34 Kerugian keuntungan lain-lain Neto Notes 35 - - 29.123.432.664 Saldo Akhir Ending Balances Machinery production equipment 8.781.573.728 108.110.535.259 For quasi reorganization as of September 30, 2011, the difference of revaluation asset has been eliminated with deficit as of September 30, 2011 Notes 40. Pengurangan aset tetap pada tahun yang berakhir 31 Desember 2013 dengan nilai buku sebesar Rp728.806.821, di jual dengan harga sebesar Rp2.690.500.000, sehingga diperoleh keuntungan sebesar Rp1.961.693.178. Catatan 35 11.685.847.805 Disposal of fixed assets on the year ended December 31, 2013 with book value amounted to Rp728,806,821. it released at Rp2,690,500,000, nevertheless it obtained gain at Rp1,961,693,178.Notes 35 11.660.638.387 Pada tanggal 13 Desember 2011, Perseroan melakukan penilaian kembali atas aset tetap tertentu dan aset tidak lancar yang akan ditinggalkan sehubungan dengan kuasi-reorganisasi. Bangunan dalam pelaksanaan merupakan bangunan pabrik dengan tingkat penyelesaian sampai dengan 31 Desember 2013 sebesar 90. Berdasarkan estimasi manajemen Bangunan tersebut diperkirakan akan selesai pada tahun 2014. Construction in progress of a factory building with a completion rate up to December 31, 2013 amounted to 90. Based on managements estimate of the building is expected to be completed in 2014. 1.052.424.874 411.496.272 - 2.002.805.497 At December 31, 2011, Company has done revaluation of fixed asset and abandoned non current assets for support quasi reorganization. 11.249.142.115 4.995.457.063 24.532.919.725 14.166.331.594 2.522.792.944 19.537.462.662 26.600.639.720 - - - 1.101.986.860 96.861.393.144 - - 1 Januari - 31 Desember 2012 January 1 - December 31, 2012 - 4.241.589.864 459.027.295 17.035.130.950 - 17.674.364.345 Penambahan Additions Reklasifikasi Reclasifications Pengurang Deductions Akumulasi Penyusutan 31 Desember 2013 December 31, 2013 31 Desember 2012 December 31, 2012 Bangunan Prasarana Perseroan dan entitas anak memiliki beberapa bidang tanah dengan hak legal berupa Hak Guna Bangunan yang berjangka waktu 20 dan 30 tahun yang akan jatuh tempo antara tahun 2014 dan 2030. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai. The Company and its subsidiary own several places of land with Building use Rights Hak Guna Bangunan or HGB for periods of 20 and 30 years until 2014 and 2030. Management believes that there will be no difficulty in the extension of the land rights since all the land has been legally acquired and supported by sufficient evidence of ownership. Halaman 36 Page PT INDOFARMA PERSERO TBK PT INDOFARMA PERSERO TBK DAN ENTITAS ANAK AND SUBSIDIARY