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