KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
274
PT TOBA BARA SEJAHTRA TBK LAPORAN TAHUNAN 2016
PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and For Year then ended
Expressed in United States Dollar, unless otherwise stated
59
9. TANAMAN PERKEBUNAN 9. PLANTATIONS
31 DesemberDecember 31, 2016 Saldo Awal
Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Translasi Ending
Balance Additions Deduction ReclassificationTranslation Balance Harga perolehan
Acquisition costs
Tanaman menghasilkan 15.945.367 -
- 60.554
625.785 16.631.706 Mature plantations
Tanaman belum menghasilkan
60.554 -
- 60.554
- -
Immature plantations 16.005.921
- -
- 625.785 16.631.706
Akumulasi amortisasi Accumulated amortization
Tanaman menghasilkan 1.873.671 871.206
- -
40.594 2.785.471 Mature plantations
14.132.250 13.846.235
31 DesemberDecember 31, 2015 Saldo Awal
Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Translasi Ending
Balance Additions Deduction ReclassificationTranslation Balance Harga perolehan
Acquisition costs
Tanaman menghasilkan 17.024.700 -
- - 1.079.333 15.945.367
Mature plantations Tanaman belum
menghasilkan 67.150
- -
- 6.596
60.554 Immature plantations
17.091.850 -
- - 1.085.929 16.005.921
Akumulasi amortisasi Accumulated amortization
Tanaman menghasilkan 1.135.362 883.340
- -
145.031 1.873.671 Mature plantations
15.956.488 14.132.250
Beban amortisasi
tanaman menghasilkan
dibebankan sebagai beban pokok penjualan. Amortization of mature plantation is charged to cost
of goods sold. Luas area tanaman kelapa sawit adalah 2.774 hektar
tidak diaudit. The total area of palm oil plantations is 2,774
hectares unaudited. Tanaman perkebunan digunakan sebagai jaminan
atas pinjaman yang diperoleh dari bank Catatan 19b.
The plantations are used as collateral to secure loan obtained from bank Note 19b.
Pada tanggal 31 Desember 2016 dan 2015, tanaman perkebunan belum diasuransikan terhadap risiko
kerugian atas kebakaran dan risiko lainnya. As of December 31, 2016 and 2015, the plantations
has not covered by insurance against losses from fire and other risks.
Berdasarkan analisa manajemen, tidak terdapat fakta dan kondisi yang mengindikasikan bahwa nilai
tercatat tanaman perkebunan melebihi nilai terpulihkannya pada tanggal 31 Desember 2016 dan
2015. Based on management’s analysis, there were no
facts and circumstances suggesting that the carrying amount of plantations may exceed its recoverable
amount as of December 31, 2016 and 2015.
275
PT TOBA BARA SEJAHTRA TBK 2016 ANNUAL REPORT
PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2016 and For Year then ended
Expressed in United States Dollar, unless otherwise stated
60
10. ASET TETAP 10. FIXED ASSETS
31 DesemberDecember 31, 2016 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan Reklasifikasi Translasi
Ending Balance
Additions Deduction Reclassification Translation
Balance Harga perolehan
Acquisition costs Kepemilikan
Direct langsung
Ownership
Tanah 1.734.497
16.772 -
- 38.876
1.790.145 Land
Bangunan dan pabrik 8.221.598
313.693 -
3.219.758 58.350
11.696.699 Buildings and plants Mesin dan
Machinery and peralatan berat
12.846.102 53.411
397.100 8.304.792
88.461 20.718.744
heavy equipment Kendaraan
1.643.253 108.315
250.459 413.596
3.008 1.917.713
Vehicles Perabot dan
Office furniture and peralatan kantor
2.713.928 98.906
1.564 -
1.035 2.812.305
equipment Jalan dan jembatan
16.827.435 66.523
- 27.913
42.623 16.964.494
Roads and bridges Tempat timbunan
batubara 275.750
- -
- -
275.750 Stockpile base
Fasilitas pelabuhan 620.367
- -
- -
620.367 Port facilities
Conveyor 17.958.624
735.247 -
1.225.680 -
19.919.551 Conveyor
Aset dalam Construction
penyelesaian 6.440.396
3.342.375 -
9.934.643 222.109
70.237 in progress
69.281.950 4.735.242
649.123 3.257.096 160.840 76.786.005
Aset sewa pembiayaan
Leased assets
Mesin dan Machinery and
peralatan berat 4.121.451
- -
2.843.500 -
1.277.951 heavy equipment
Kendaraan 834.825
77.751 -
413.596 -
498.980 Vehicles
4.956.276 77.751
- 3.257.096
- 1.776.931
Sub-total 74.238.226
4.812.993 649.123
- 160.840
78.562.936 Sub-total
Akumulasi Accumulated
penyusutan depreciation
Kepemilikan Direct
langsung Ownership
Bangunan dan pabrik 2.029.830
627.508 -
- 5.385 2.662.723 Buildings and plants
Mesin dan Machinery and
Peralatan berat 5.561.065
1.730.149 306.098
1.125.552 253
8.110.921 heavy equipment Kendaraan
988.292 229.209
189.766 304.303
4.912 1.327.126
Vehicles Perabot dan
Office furniture and peralatan kantor
2.259.467 301.649
1.554 -
2.665 2.562.227
equipment Jalan dan jembatan
4.863.144 1.161.001
- -
25.770 6.049.915 Roads and bridges
Tempat timbunan batubara
68.358 24.066
- -
- 92.424
Stockpile base Fasilitas pelabuhan
86.222 62.737
- -
- 148.959
Port facilities Conveyor
8.178.863 1.488.150
- -
10.417 9.677.430
Conveyor 24.035.241
5.624.469 497.418
1.429.855 39.578
30.631.725
Aset sewa pembiayaan
Leased assets
Mesin dan Machinery and
peralatan berat 994.896
515.182 1.125.552
- 384.526 heavy equipment
Kendaraan 359.263
95.776 304.303
6.493 157.229
Vehicles 1.354.159
610.958 -
1.429.855 6.493
541.755 Sub-total
25.389.400 6.235.427
497.418 -
46.071 31.173.480
Sub-total
Nilai tercatat Net carrying
neto 48.848.826
47.389.456 amount