AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 63 - 15. ASET TETAP
15. FIXED ASSETS
31 Desember 31 Maret
December 31, Selisih kurs
March 31, 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
2.795.776 -
200.214.803 62.119.719
7.045.404.816 and harbors
Mesin-mesin 18.135.300.237 49.197.689
2.323.943 328.295.152
114.542.935 18.625.012.070
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 978.626.174
5.825.791 15.128
7.875.001 670.785
977.232.621 vehicles
Perlengkapan dan peralatan Furniture and office
kantor 553.301.847
5.701.541 -
2.547.560 134.219
561.685.167 equipment
Aset dalam penyelesaian: Construction in progress:
Tanah 551.417.768
114.137.798 -
- -
665.555.566 Land
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 635.474.118
131.962.852 14.665.102
140.275.389 2.854.732
615.351.211 and harbors
Mesin-mesin 1.495.470.058 376.813.671
- 347.553.499
- 1.524.730.230
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 22.163.044
9.791.725 -
21.230.046 -
10.724.723 vehicles
Perlengkapan 158.317.592
47.404.207 -
1.208.691 -
109.704.694 Equipment
Pabrik semen 286.392.548
245.624.882 -
50.719.428 -
481.298.002 Cement plant
Pembangkit tenaga listrik 9.966.295
- -
- -
9.966.295 Power plants
30.004.666.312 894.447.518
17.004.173 37.804.539
180.322.390 31.024.627.508
Aset Sewa Pembiayaan Leased Assets
Bangunan 120.623.955
- -
- -
120.623.955 Buildings
Kapal dan kendaraan 172.721.939
258.235 37.493.515
35.262.500 -
170.749.159 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 40.534.782
- 1.042.886
- -
39.491.896 equipment
333.880.676 258.235
38.536.401 35.262.500
- 330.865.010
30.338.546.988 894.705.753
55.540.574 2.542.039
180.322.390 31.355.492.518
Akumulasi penyusutan Accumulated depreciation
dan deplesi: and depletion:
Pemilikan Langsung Direct Ownership
Tanah pertambangan 95.444.333
837.517 -
- -
96.281.850 Mining properties
Bangunan, jalan, jembatan Buildings, roads, bridges
dan pelabuhan 1.964.805.639
54.716.964 -
- 11.939.350
2.031.461.953 and harbors
Mesin-mesin 6.731.434.671 240.789.807
2.295.049 59.206
16.774.149 6.986.644.372
Machinery Heavy equipment and
Alat-alat berat dan kendaraan 742.501.608
14.708.470 15.128
5.349 627.017
757.816.618 vehicles
Perlengkapan dan peralatan Furniture and office
kantor 421.575.533
12.536.384 -
1 178.738
434.290.656 equipment
9.955.761.784 323.589.142
2.310.177 64.554
29.519.254 10.306.495.449
Aset Sewa Pembiayaan Leased Assets
Bangunan 65.247.353
4.120.196 -
- -
69.367.549 Buildings
Kapal dan kendaraan 78.670.474
10.053.468 37.493.515
- -
51.230.427 Vessels and vehicles
Perlengkapan dan peralatan Furniture and office
kantor 17.800.727
510.210 948.386
- -
17.362.551 equipment
161.718.554 14.683.874
38.441.901 -
- 137.960.527
10.117.480.338 338.273.016
40.752.078 64.554
29.519.254 10.444.455.976
Nilai buku neto 20.221.066.650
20.911.036.542 Net book value
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 64 - Beban penyusutan dan deplesi aset tetap
dialokasikan sebagai berikut: Depreciation and depletion expense of fixed assets
was allocated as follows:
31 Maret 31 Maret
March 31, March 31,
2015 2014
Unaudited Unaudited
Beban pabrikasi 318.331.817
275.446.474 Manufacturing cost
Beban usaha 19.941.199
18.723.977 Operating expenses
Jumlah 338.273.016
294.170.451 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 31 Maret 2015 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai
berikut: The completion stage of construction in progress
as of March 31, 2015 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
31 Maret 2015 dan 31 Desember 2014, selisih kurs mata uang asing yang merupakan lindung nilai atas
komitmen pengadaan peralatan utama masing- masing sebesar RpNihil dan RpNihil pada tanggal
31 Maret 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 March 31, 2015 and December 31, 2014, respectively, and foreign currency exchange
differences arose from hedging commitments for the procurement of main equipment of RpNil and
RpNil, as of March 31, 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 31 Maret 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 March 31, 2015 and December 31,
2014, are as follows:
• Aset sewa pembiayaan masing-masing sebesar Rp258.235 dan Rp79.852.524.
• Assets under finance leases of Rp258,235 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.