BIAYA DIBAYAR DIMUKA DAN UANG MUKA PREPAYMENTS AND ADVANCES TANAMAN PERKEBUNAN PLANTATIONS

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 51 9. BIAYA DIBAYAR DIMUKA DAN UANG MUKA 9. PREPAYMENTS AND ADVANCES 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Jangka pendek Current portion Biaya dibayar dimuka Prepayments Sewa dibayar dimuka 1.088.650 1.032.454 Prepaid rent Asuransi dibayar dimuka 367.462 227.715 Prepaid insurance Biaya dibayar di muka lainnya 684.365 905.492 Other prepayments Sub - total 2.140.477 2.165.661 Sub - total Uang muka Advances Uang muka pekerjaan 150.556 90.036 Advance for work Uang muka pembayaran royalty 1.311.492 - Advance for royalty Uang muka pembelian 535.855 676.835 Advance for purchase Lain - lain 721.427 628.156 Others Sub - total 2.719.330 1.395.027 Sub - total 4.859.807 3.560.688 Jangka panjang Long-term portion Uang muka pembelian lahan - 81.866 Advance for land acquisition Uang muka pekerjaan - 95.653 Advance for work Uang muka Advance for purchase pembelian aset 1.646.300 72.294 of assets Lain - lain 587.673 557.270 Other Sub - total 2.233.973 807.083 Sub - total Total 7.093.780 4.367.771 Total PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 52 10. TANAMAN PERKEBUNAN 10. PLANTATIONS 30 September 2014September 30, 2014 Saldo Awal Saldo Akhir Beginning Akuisisi Penambahan Pengurangan Reklasifikasi Translasi Ending Balance Acquisition Additions Deduction Reclassification Translation Balance Harga perolehan Acquisition costs Tanaman Mature menghasilkan 13.796.334 - - - - 14.141 13.782.193 plantations Tanaman belum Immature menghasilkan 3.710.240 - 326.156 - - 91.521 3.944.875 plantations 17.506.574 - 326.156 - - 105.662 17.727.068 Akumulasi Accumulated Amortisasi amortization Tanaman Mature menghasilkan 690.661 - 292.142 - - 12.406 970.397 plantations 16.815.913 16.756.671 31 Desember 2013December 31, 2013 Saldo Awal Saldo Akhir Beginning Akuisisi Penambahan Pengurangan Reklasifikasi Translasi Ending Balance Acquisition Additions Deduction Reclassification Translation Balance Harga perolehan Acquisition costs Tanaman Mature menghasilkan - 15.505.379 - - - 1.709.045 13.796.334 plantations Tanaman belum Immature menghasilkan - 4.357.036 226.653 - - 873.449 3.710.240 plantations - 19.862.415 226.653 - - 2.582.494 17.506.574 Akumulasi Accumulated Amortisasi amortization Tanaman Mature menghasilkan - 622.208 187.711 - - 119.258 690.661 plantations - 16.815.913 Beban amortisasi tanaman menghasilkan dibebankan sebagai beban pokok penjualan. Amortization of mature plantation is charged to cost of goods sold. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 53 10. TANAMAN PERKEBUNAN lanjutan 10. PLANTATIONS continued