TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
11. TANAMAN PERKEBUNAN Lanjutan
11. PLANTATIONS Continued
Akun tanaman belum menghasilkan merupakan pembebanan biaya untuk pengembangan tanaman karet dan kelapa sawit yang mencakup biaya persiapan lahan, penanaman, pemupukan, pemeliharaan bibit dan beban keuangan. Immature plantations represent expenditures for the development of rubber and palm oil plantations, which include costs for field preparation, planting, fertilizing, seed maintenance and finance costs. Status tanah yang digunakan untuk menanam adalah Hak Guna Usaha “HGU” Catatan 1d. The land titles used for plantations are Land Rights “HGU” Note 1d. Perkebunan PT Sumbertama Nusapertiwi, Entitas Anak, digunakan sebagai jaminan atas pinjaman bank jangka pendek dan jangka panjang yang diperoleh dari PT Bank Capital Indonesia Tbk Catatan 17 dan 22. The plantations of PT Sumbertama Nusapertiwi, Subsidiary, were pledged as collateral for short-term bank loans and long-term loans obtained from PT Bank Capital Indonesia Tbk Notes 17 and 22. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, perkebunan tidak diasuransikan terhadap risiko kerugian akibat kebakaran karena belum ada perusahaan asuransi yang dapat memberikan nilai pertanggungan yang wajar. As of June 30, 2015 and December 31, 2014, plantations are not covered by insurance against losses from fire, as there is no insurance company that is capable to provide sufficient coverage. Berdasarkan evaluasi manajemen Kelompok Usaha, tidak terdapat kejadian-kejadian atau perubahan- perubahan keadaan yang mengindikasikan adanya penurunan nilai tanaman menghasilkan Kelompok Usaha. Based on the evaluation of the Group’s management, there are no events or changes in circumstances that indicate impairment in the value of the Group’s mature plantations. 12. ASET TETAP 12. FIXED ASSETS Akun ini terdiri dari: This account consists of: Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 30 Juni Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan June 30, 2015 Additions Deductions 2015 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 571.453.534 - - 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 421.851.410 21.651.453 - 443.502.863 drainages Bangunan dan prasarana 412.930.786 2.112.698 4.974 415.038.510 Buildings and improvements Mesin dan peralatan 1.203.988.523 13.058.704 24.845 1.217.022.382 Machinery and equipment Alat pengangkutan 85.538.645 180.686 1.220.784 84.498.547 Transportation equipment Peralatan dan perabot Office furniture and kantor 47.414.749 342.858 12.160 47.745.447 equipment Sub-total 2.743.177.647 37.346.399 1.262.763 2.779.261.283 Sub-total PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 6612. ASET TETAP Lanjutan
12. FIXED ASSETS Continued
Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 30 Juni Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan June 30, 2015 Additions Deductions 2015 Aset dalam penyelesaian Constructions-in-progress Jalan, jembatan dan Roads, bridges and saluran air 484.705.270 1.511.227 21.461.837 464.754.660 drainages Bangunan dan prasarana 595.471.640 486.204 2.293.646 593.664.198 Buildings and improvements Mesin dan peralatan 4.955.226.448 2.817.324 17.695.238 4.940.348.534 Machinery and equipment Peralatan dan perabotan Office furniture and kantor 14.621.265 2.529.276 32.037 17.118.504 equipment Sub-total 6.050.024.623 7.344.031 41.482.758 6.015.885.896 Sub-total Total biaya perolehan 8.793.202.270 44.690.430 42.745.521 8.795.147.179 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Jalan, jembatan dan Roads, bridges and saluran air 128.716.426 5.779.946 - 134.496.372 drainages Bangunan dan prasarana 204.625.014 8.272.536 4.974 212.892.576 Buildings and improvements Mesin dan peralatan 615.704.608 19.755.409 322.338 635.137.679 Machinery and equipment Alat pengangkutan 69.971.579 3.539.007 1.213.433 72.297.153 Transportation equipment Peralatan dan perabotan Office furniture and kantor 40.533.615 945.635 290.036 41.769.286 equipment Total akumulasi Total accumulated penyusutan 1.059.551.242 38.292.533 1.250.709 1.096.593.066 depreciation Akumulasi penyisihan Accumulated impairment kerugian penurunan nilai 719.785.352 - - 719.785.352 losses Nilai Buku Neto 7.013.865.676 6.978.768.761 Net Book Value Saldo Saldo 1 Januari Reklasifikasi Reklasifikasi 31 Desember Balance as of Reclassification Reclassification Balance as of January 1, Penambahan Pengurangan December 31, 2014 Additions Deductions 2014 Biaya perolehan Acquisition cost Pemilikan langsung Direct ownership Tanah 589.497.510 63.000 18.106.976 571.453.534 Land Jalan, jembatan dan Roads, bridges and saluran air 310.335.086 111.516.324 - 421.851.410 drainages Bangunan dan prasarana 473.241.316 6.730.276 67.040.806 412.930.786 Buildings and improvements Mesin dan peralatan 1.206.223.708 9.848.804 12.083.989 1.203.988.523 Machinery and equipment Alat pengangkutan 93.767.744 733.992 8.963.091 85.538.645 Transportation equipment Peralatan dan perabot Office furniture and kantor 39.276.964 8.170.229 32.444 47.414.749 equipment Sub-total 2.712.342.328 137.062.625 106.227.306 2.743.177.647 Sub-totalParts
» PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investasi pada Entitas Asosiasi dan Entitas
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Pinjaman Borrowing Costs
» Stock Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS
» CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN - PIHAK KETIGA
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DUE FROM PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PIUTANG PLASMA INVESTASI PADA EFEK EKUITAS 10
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» TANAMAN PERKEBUNAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PLANTATIONS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» FIXED ASSETS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» GOODWILL PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» PROYEK PENGEMBANGAN USAHA Lanjutan
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan
» TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» PINJAMAN JANGKA PANJANG Lanjutan
» LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES
» PENJUALAN NETO Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» NET SALES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» LAIN-LAIN - NETO MISCELLANEOUS – NET
» Pajak dibayar Dimuka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» SEGMENT INFORMATION continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT CONTINGENCIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» CONTINGENCIES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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