Advance 2011 Pupuk Kaltim | Laporan Keuangan

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 41 Paraf Saldo Awal Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Additions Deductions Reclassifications Ending Balance Balance Rp Rp Rp Rp Rp Harga Perolehan Acqusition Cost Tanah 94,505,424,270 5,464,506,250 -- -- 99,969,930,520 Land Bangunan 67,156,673,393 -- -- -- 67,156,673,393 Buildings 161,662,097,663 5,464,506,250 -- -- 167,126,603,913 Akumulasi Penyusutan Accumulated Depreciation Bangunan 20,683,493,897 3,357,833,665 -- -- 24,041,327,562 Buildings 20,683,493,897 3,357,833,665 -- -- 24,041,327,562 Nilai Buku 140,978,603,766 143,085,276,351 Book Value 2010 Bangunan Plaza Pupuk Kaltim Jakarta seluas 6.543 m2 dibangun diatas tanah seluas 4.415 m2 terletak di Jl. Kebon Sirih No. 6A Jakarta Pusat. Bangunan tersebut milik PT Kaltim Industrial Estate. Plaza Pupuk Kaltim Jakartas Building, 6.543 m2, was built on 4.415 m2 of land which is located in Jl. Kebon Sirih No. 6A, Central Jakarta. The ownership of the buildings belongs to PT Kaltim Industrial Estate. Nilai wajar terhadap properti investasi tersebut adalah sebesar Rp 295.138.000.000, berdasarkan penilaian oleh KJPP Sukardi dan Rekan pada tahun 2011. The fair value of this investment property was Rp 295,138,000,000 based on the calculation by KJPP Sukardi dan Rekan for year 2011. Sebagian besar properti investasi dijaminkan ke PT Bank CIMB Niaga Tbk dan PT Bank BRI Tbk dalam rangka memperoleh kredit investasi dan pinjaman modal kerja Catatan 23. Most of invesment properties are collaterized to PT Bank CIMB Niaga Tbk and PT Bank BRI Tbk for investment loan and working capital loans Note 23. Tidak terdapat syarat dan kondisi yang berdampak signifikan terhadap Perseroan atas properti investasi yang dijaminkan. There are no terms and conditions that have a significant impact on the Companys investment property as collateral. Pembebanan atas penyusutan tahun 2011 dan 2010 masing- masing sebesar Rp 1.696.605.925 dan Rp 3.357.833.663 Catatan 13. The depreciation of investment property for the years ended December 31, 2011 and 2010 were Rp 1,696,605,925 and Rp 3,357,833,665, respectively Note 13. Pada tahun 2011, Perusahaan melakukan reklasifikasi properti investasi millik entitas anak KIE ke aset tetap, berdasarkan proporsi luas tanah dan bangunan yang disewa oleh induk perusahaan dengan nilai buku sebesar Rp 19.693.833.284 Catatan 13. In 2011, The Company reclassified the investment properties owned by subsidiaries KIE to fixed assets, based on the proportion of land and buildings leased by the parent company, with a net book value amounting to Rp 19,693,833,284 Note 13. DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 42 Paraf 13. Aset Tetap 13. Fixed Assets Saldo Awal Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Additions Deductions Reclassification Ending Balance Balance Rp Rp Rp Rp Rp Harga Perolehan Acqusition Cost Kepemilikan Langsung: Direct Acquisitions: Tanah 155,341,577,170 -- -- 850,563,062 156,192,140,232 Land Pabrik dan Peralatan 5,444,087,553,233 31,379,627,674 4,991,861,113 210,173,509,695 5,680,648,829,489 Plants and Equipment Bangunan dan Prasarana 1,020,322,857,119 1,193,796,312 56,748,688 102,588,691,254 1,124,048,595,997 Buildings and Infrastructures Perlengkapan Kantor dan Rumah 168,877,993,822 16,380,653,766 4,183,358,175 -- 181,075,289,413 Office and Household Equipment Kendaraan dan Alat-Alat Berat 82,940,444,710 3,889,371,422 81,217,757 -- 86,748,598,375 Vehicles and Heavy Equipment Mesin Bengkel Kerja 30,257,181,082 2,769,950,229 -- -- 33,027,131,311 Workshop Machinery Aset Dalam Pelaksanaan 1,133,472,054,496 496,003,304,056 -- 285,672,510,144 1,343,802,848,408 Construction In Progress Jumlah 8,035,299,661,632 551,616,703,459 9,313,185,733 27,940,253,867 8,605,543,433,225 Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan Langsung: Direct Acquisitions: Pabrik dan Peralatan 3,026,768,712,134 232,982,376,973 4,506,812,504 -- 3,255,244,276,603 Plants and Equipment Equipment Bangunan dan Prasarana 245,178,457,573 27,184,960,624 161,491,847 8,246,420,584 280,448,346,934 Buildings and Infrastructures Perlengkapan Kantor dan Rumah 118,558,428,443 16,280,312,106 4,183,357,274 -- 130,655,383,275 Office and Household Equipment Kendaraan dan Alat-Alat Berat 65,317,985,160 5,131,553,026 81,217,689 -- 70,368,320,497 Vehicles and Heavy Equipment Mesin Bengkel Kerja 22,768,134,360 1,401,539,582 -- -- 24,169,673,942 Workshop Machinery Jumlah 3,478,591,717,670 282,980,742,311 8,932,879,314 8,246,420,584 3,760,886,001,251 Total Nilai Buku 4,556,707,943,962 4,844,657,431,974 Book Value 2011 Saldo Awal Penambahan Pengurangan Reklasifikasi Saldo Akhir Beginning Additions Deductions Reclassification Ending Balance Balance Rp Rp Rp Rp Rp Harga Perolehan Acqusition Cost Kepemilikan Langsung: Direct Acquisitions: Tanah 50,078,094,850 -- -- 105,263,482,320 155,341,577,170 Land Pabrik dan Peralatan 5,389,042,527,042 55,045,026,191 -- -- 5,444,087,553,233 Plants and Equipment Bangunan dan Prasarana 951,795,951,995 3,064,503,647 156,819,998 65,619,221,475 1,020,322,857,119 Buildings and Infrastructures Perlengkapan Kantor dan Rumah 153,517,928,583 12,708,135,211 4,820,052,244 7,471,982,271 168,877,993,821 Office and Household Equipment Kendaraan dan Alat-Alat Berat 82,147,111,595 1,043,745,368 250,412,253 -- 82,940,444,710 Vehicles and Heavy Equipment Mesin Bengkel Kerja 27,657,444,012 2,662,237,070 62,500,000 -- 30,257,181,082 Workshop Machinery Aset Dalam Pelaksanaan 632,256,994,419 679,569,746,143 -- 178,354,686,066 1,133,472,054,496 Construction In Progress Jumlah 7,286,496,052,496 754,093,393,630 5,289,784,495 -- 8,035,299,661,631 Total Akumulasi Penyusutan Accumulated Depreciation Kepemilikan Langsung: Direct Acquisitions: Pabrik dan Peralatan 2,799,091,720,859 227,676,991,275 -- -- 3,026,768,712,134 Plants and Equipment Equipment Bangunan dan Prasarana 218,371,011,323 26,928,197,959 120,751,709 -- 245,178,457,573 Buildings and Infrastructures Perlengkapan Kantor dan Rumah 108,605,014,069 14,040,863,295 4,087,448,921 -- 118,558,428,443 Office and Household Equipment Kendaraan dan Alat-Alat Berat 66,027,546,016 140,670,533 850,231,389 -- 65,317,985,160 Vehicles and Heavy Equipment Mesin Bengkel Kerja 21,824,973,317 986,390,182 43,229,139 -- 22,768,134,360 Workshop Machinery Jumlah 3,213,920,265,584 269,773,113,244 5,101,661,158 -- 3,478,591,717,670 Total Nilai Buku 4,072,575,786,912 4,556,707,943,961 Book Value 2010 Rincian beban penyusutan: Details of Depreciation: 2011 2010 Rp Rp Beban Penyusutan Aset Tetap 282,980,742,311 269,773,113,244 Depreciation of Fixed Assets Beban Penyusutan Properti Investasi 1,696,605,925 3,357,833,665 Depreciation of Investment Property Nilai Tercatat Bersih 284,677,348,236 273,130,946,909 Net Carrying Amount