FIXED ASSETS FinRpt TW2 SMGR SMGR LKTT Juni 2015
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 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:
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Beban pabrikasi 636.053.793
275.446.474 Manufacturing cost
Beban usaha 42.553.374
18.723.977 Operating expenses
Jumlah 678.607.167
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 30 Juni 2015 tingkat penyelesaian atas aset dalam penyelesaian adalah sebagai
berikut: The completion stage of construction in progress
as of June 30, 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
30 Juni 2015 dan 31 Desember 2014, selisih kurs mata uang asing yang merupakan lindung nilai atas
komitmen pengadaan peralatan utama masing- masing sebesar Rp38.183.320 dan RpNihil pada
tanggal 30 Juni 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 June 30, 2015 and December 31, 2014, respectively, and foreign currency exchange
differences arose from hedging commitments for the procurement of main equipment of
Rp38,183,320 and RpNil, as of June 30, 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 30 Juni 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 June 30, 2015 and December 31,
2014, are as follows:
• Aset sewa pembiayaan masing-masing sebesar Rp5.687.220 dan Rp79.852.524.
• Assets under finance leases of Rp5,687,220 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.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 65 - • Reklasifikasi dari uang muka proyek masing-
masing sebesar Rp149.865.968 dan Rp41.408.540.
• Reclassification of project advances of Rp149,865,968 and Rp41,408,540,
respectively. • Kapitalisasi biaya pembongkaran masing-
masing sebesar Rp399.395 dan Rp2.226.615. • Capitalization of costs of dismantling of
Rp399,395 and Rp2,226,615, respectively. Aset tetap tertentu digunakan sebagai jaminan atas
fasilitas pinjaman non-cash loan dan fasilitas kredit investasi Catatan 20.
Certain fixed assets are used as collateral for non- cash loan facilities and credit investment facilities
Note 20. Jumlah harga perolehan tercatat aset tetap yang
telah disusutkan penuh dan masih digunakan pada tanggal 30 Juni 2015 dan 31 Desember 2014
masing-masing sebesar Rp3.000.473.290 dan Rp3.051.175.714.
The carrying amount of fixed assets that are fully depreciated and still in use for production as of
June 30, 2015 and December 31, 2014, amounted to Rp3,000,473,290 and Rp3,051,175,714,
respectively.
Nilai wajar aset tetap pada tanggal 30 Juni 2015 dan 31 Desember 2014 masing-masing sebesar
Rp53.408.916.807 dan Rp34.193.436.580. Fair value of fixed assets as of June 30, 2015 and
December 31, 2014 amounted to Rp53,408,916,807 and Rp34,193,436,580,
respectively.
Rincian laba penjualan aset tetap adalah sebagai berikut:
Details of gain on sale of fixed assets are as follows:
30 Juni 30 Juni
June 30, June 30,
2015 2014
Unaudited Unaudited
Hasil penjualan neto 755.935
4.095.227 Net proceeds from sale
Biaya perolehan: Acquisition cost:
Alat berat 15.128
13.425.394 Heavy equipment
Peralatan -
146.726 Equipment
15.128 13.572.120
Akumulasi penyusutan: Accumulated depreciation:
Alat berat 15.128
13.425.394 Heavy equipment
Peralatan -
146.726 Equipment
15.128 13.572.120
Nilai buku neto -
- Net book value
Laba penjualan aset tetap 755.935
4.095.227 Gain on sale of fixed assets
Pada tanggal 15 Januari 2009, Direktur Jenderal Industri Agro dan Kimia - Kementerian Perindustrian
Republik Indonesia “DJIAK-Menperin” menanda- tangani nota kesepahaman mengenai Model Project
for Waste Heat Recovery Power Generation in the Cement Industry “WHRPG” dengan The New
Energy and Industrial Technology Development Organization, Jepang “NEDO”. Pada proyek ini,
peralatan pihak NEDO dipasang pada fasilitas pabrik SP dan SP berkewajiban menyediakan
infrastruktur dan peralatan pendukung dari proyek tersebut. Sampai dengan tanggal 30 Juni 2015 SP
telah mengeluarkan dana sebesar Rp89.216.346 untuk infrastruktur dan peralatan pendukung yang
dicatat sebagai aset tetap Catatan 48.3. On January 15, 2009 the Director General of Agro
and Chemical Industry - Ministry of Industry of the Republic of Indonesia DJIAK-Menperin signed a
memorandum of understanding regarding the Model Project for Waste Heat Recovery Power
Generation in the Cement Industry WHRPG with The New Energy and Industrial Technology
Development Organization, Japan NEDO. On this project, NEDO’s equipments are installed on
SP’s plant facilities and SP shall provide the infrastructure and support equipment of the project.
Through June 30, 2015, SP has spent of Rp89,216,346 for the infrastructure and support
equipment that are recorded as fixed assets Note 48.3.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 66 - Proyek tersebut telah dapat beroperasi dan telah
diresmikan oleh Menteri Perindustrian Republik Indonesia dan perwakilan dari NEDO pada tanggal
26 Oktober 2011. The project has been operating and was
inaugurated by the Minister of Industry of the Republic of Indonesia and a representative from
NEDO on October 26, 2011.
Pada tanggal 2 Januari 2013, Kementerian Perindustrian Republik Indonesia melalui Direktur
Jenderal Basis Industri Manufaktur menyerahkan penggunaan dan pemanfaatan mesin dan peralatan
Waste Heat Recovery Power Generation kepada SP.
On January 2, 2013, Ministry of Industry of the Republic of Indonesia through the Director General
of Basic Manufacturing Industry passes the operation and utilization of Waste Heat Recovery
Power Generation equipment to the SP.
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, seluruh aset tetap dan properti investasi, kecuali
tanah, telah diasuransikan dengan jumlah pertanggungan masing-masing sebesar
Rp40.138.515.346 dan Rp39.267.784.936. On June 30, 2015 and December 31, 2014, all of
fixed assets and investment properties, excluding land, were insured with total coverage of
Rp40,138,515,346 and Rp39,267,784,936, respectively.
Manajemen Grup berpendapat bahwa jumlah pertanggungan asuransi tersebut memadai untuk
menutup kemungkinan kerugian atas aset yang dipertanggungkan.
Management of the Group believes that the insurance coverage is adequate to cover possible
losses on the assets insured.
16. BEBAN TANGGUHAN 16. DEFERRED CHARGES
30 Juni 31 Desember
June 30, December 31,
2015 2014
Unaudited Unaudited
Sewa jangka panjang 95.630.939
82.809.678 Long-term prepaid rent
Instalasi listrik dan telepon 25.340.595
25.340.595 Telephone and electrical installation
Pengurusan hak atas tanah 4.673.150
- Land rights processing
Lain-lain 28.350.579 31.553.362
Others 153.995.263
139.703.635 Akumulasi amortisasi
32.446.951 26.387.018
Accumulated amortization Jumlah
121.548.312 113.316.617
Total Sewa jangka panjang merupakan biaya sewa tanah
yang diamortisasi selama dua puluh hingga lima puluh tahun.
Long-term prepaid rent represents land rental, which are amortized over twenty to fifty years.
Biaya instalasi telepon dan listrik diamortisasi selama lima tahun.
The cost of telephone and electrical installations are amortized over five years.
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
JUNE 30, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 67 - 17. ASET TAKBERWUJUD