PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
34
9. TANAMAN PERKEBUNAN
9. PLANTATION ASSETS
Tanaman perkebunan dibedakan menjadi tanaman menghasilkan dan tanaman belum menghasilkan.
Plantation assets are classified as immature and mature plantations.
a. Tanaman menghasilkan
a. Mature plantations
Mutasi tahun 2008 Movements in 2008
Saldo awal
Saldo akhir
Beginning Penambahan Pengurangan
Ending Balance
Additions Deduction
Balance Nilai
perolehan At
cost
Tanaman sawit 593.024.849
- -
593.024.849 Oil palm plantations
Tanaman karet 1.022.560
- -
1.022.560 Rubber plantations
Jumlah 594.047.409
- -
594.047.409 Total
Akumulasi amortisasi
Accumulated amortization
Tanaman sawit
131.958.958 9.113.254
- 141.072.212
Oil palm plantations Tanaman karet
357.896 12.782
- 370.678
Rubber plantations Jumlah
132.316.854 9.126.036
- 141.442.890
Total
Nilai buku 461.730.555
452.604.519 Net book value
Mutasi tahun 2007 Movements in 2007
Saldo awal
Saldo akhir
Beginning Penambahan Pengurangan
Ending Balance
Additions Deduction
Balance Nilai
perolehan At
cost
Tanaman sawit 186.665.552
391.698.581 -
578.364.133 Oil palm plantations
Tanaman karet 1.022.560
- -
1.022.560 Rubber plantations
Jumlah 187.688.112
391.698.581 -
579.386.693 Total
Akumulasi amortisasi
Accumulated amortization
Tanaman sawit
59.739.021 47.801.430
- 107.540.451
Oil palm plantations Tanaman karet
306.768 12.782
- 319.550
Rubber plantations Jumlah
60.045.789 47.814.212
- 107.860.001
Total
Nilai buku 127.642.323
471.526.692 Net book value
Penambahan tanaman menghasilkan pada tahun 2007 termasuk saldo awal tanaman
menghasilkan Sungai Rangit yang mulai dikonsolidasikan pada tanggal 1 Januari 2007
dan kenaikan nilai tanaman menghasilkan yang timbul dari akuisisi Sungai Rangit oleh
Palma Agro sebesar Rp13.305.714 beserta amortisasinya sebesar Rp665.286. Perincian
saldo awal dari Sungai Rangit sebagai berikut: Additions to mature plantations in 2007
included Sungai Rangit’s beginning balance of mature plantations, which was started to be
consolidated on January 1, 2007, and increase in mature plantations balance resulting from
Palma Agro’s acquisition of Sungai Rangit amounting Rp13,305,714 and its related
amortization of Rp665,286. Details of Sungai Rangit’s beginning balance are as follows:
Biaya perolehan 275.074.607
Cost Akumulasi amortisasi
39.902.712 Accumulated
amortization
Nilai buku 235.171.895
Net book value
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
35
9. TANAMAN PERKEBUNAN lanjutan 9. PLANTATION ASSETS continued
a. Tanaman menghasilkan lanjutan a. Mature plantations continued
Penambahan nilai perolehan tanaman menghasilkan pada tahun 2007 termasuk juga
penambahan akibat direalisasikannya selisih nilai transaksi restrukturisasi entitas
sepengendali karena perubahan pemegang saham sepengendali Catatan 2t dan 29
sebesar Rp99.256.788. Additions to mature plantations in 2007,
included the realization of the difference in value of restructuring transactions of entities
under common control amounting to Rp99,256,788 due to changes in controlling
shareholders Notes 2t and 29.
Sungai Rangit memiliki tanaman kemitraan dengan nilai tercatat sebesar Rp34.880.685
1.809 hektar pada tanggal 31 Maret 2008 Catatan 26d.
Sungai Rangit has Partnership plantation with carrying value of Rp34,880,685 1,809
hectares as of March 31, 2008 Note 26d.
b. Tanaman belum menghasilkan b. Immature
plantations
Tanaman belum menghasilkan merupakan akumulasi biaya yang terjadi di Grup, dalam
usaha pengembangan perkebunan kelapa sawit dan karet perkebunan Inti, seperti
pembersihan lahan, penanaman, pemupukan dan kegiatan-kegiatan pemeliharaan lainnya
sampai lahan perkebunan kelapa sawit dan karet tersebut sudah menghasilkan
Catatan 2h. The immature plantations represents costs
incurred relating to the development of the Group’s palm and rubber plantations Inti
plantations such as land clearing, planting, fertilizing, and other maintenance activities
until the oil palm and rubber areas are considered mature Note 2h.
Mutasi tanaman belum menghasilkan adalah sebagai berikut:
The movement of immature plantations is as follows:
2008 2007
Saldo awal 141.565.902
15.139.360 Beginning balance
Biaya pengembangan 22.041.773
77.111.635 Development costs
Transfer ke tanaman menghasilkan -
- Transferred to mature plantations
Transfer dari bibitan -
3.838.325 Transferred from nursery
Saldo akhir 163.607.675
96.089.320 Ending balance
Penambahan tanaman belum menghasilkan untuk tahun 2007 termasuk didalamnya adalah
saldo tanaman belum menghasilkan dari Sungai Rangit yang mulai dikonsolidasikan
pada tanggal 1
Januari 2007 sebesar Rp74.123.053.
Additions of immature plantations in 2007 included beginning balance of immature
plantations amounting to Rp74,123,053 from Sungai Rangit which was started to be
consolidated on January 1, 2007.
Pada tahun 2007, tanaman perkebunan Sungai Rangit digunakan sebagai jaminan atas
pinjaman bank Catatan 15. In 2007, plantation assets in Sungai Rangit are
pledged as collateral for bank loan facilities Note 15.
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
36
10. AKTIVA TETAP 10. FIXED ASSETS
2008 Saldo
awal Saldo
akhir Beginning
Penambahan Pengurangan Reklasifikasi Ending balance
Additions Deductions
Reclassifications balance
Nilai tercatat: At
cost:
Tanah 61.034.606
- -
- 61.034.606
Land Bangunan
137.518.834 181.357
- 982.690
138.682.881 Buildings
Prasarana 36.481.873
121.852 -
46.718 36.650.443
Infrastructure Mesin dan peralatan
311.617.805 3.151.167
- 734.607 315.503.579
Machinery and equipment Tangki penyimpanan
10.775.824 -
- -
10.775.824 Storage
tanks Kendaraan dan alat-alat berat
83.145.003 2.598.826
- -
85.743.829 Vehicles and heavy equipment
Peralatan kantor 15.110.567
703.464 -
215.639 16.029.670
Office equipment
Aktiva dalam penyelesaian 40.847.068
4.746.683 -
1.979.654 43.614.097 Construction in progress
Jumlah 696.531.580
11.503.349 -
- 708.034.929 Total
Akumulasi penyusutan: Accumulated
depreciation:
Bangunan 35.875.061
1.749.328 -
- 37.624.389
Buildings Infrastruktur
9.537.638 472.728
- -
10.010.366 Infrastructure
Mesin dan peralatan 159.029.782
6.956.637 -
- 165.986.419
Machinery and equipment Tangki penyimpanan
7.456.984 140.128
- -
7.597.114 Storage
tanks Kendaraan dan alat-alat berat
50.204.980 2.124.394
- -
52.329.374 Vehicles and heavy equipment
Peralatan kantor 8.378.382
761.389 -
- 9.139.771
Office equipment
Jumlah 270.482.827 12.204.606
- -
282.687.433 Total
Nilai buku
426.048.753 425.347.496
Book value Penyisihan penurunan
nilai Allowance for impairment
aktiva tetap
7.442.177 -
- -
7.442.177 fixed assets
Nilai buku,
bersih 418.606.576
417.905.319 Net book value
2007 Saldo
awal Saldo
akhir Beginning
Penambahan Pengurangan Reklasifikasi Ending balance
Additions Deductions
Reclassifications balance
Nilai tercatat: At
cost:
Tanah 51.256.906
9.077.701 -
- 60.334.607
Land Bangunan
86.740.082 48.038.492
- 44.629 134.823.203 Buildings
Prasarana 32.112.635
186.259 -
713.100 33.011.994 Infrastructure
Mesin dan peralatan 248.064.990
57.794.205 -
8.412 305.867.607 Machinery and equipment
Tangki penyimpanan 10.754.298
2.038 -
14.198 10.770.534
Storage tanks
Kendaraan dan alat-alat berat 55.901.871
22.238.367 3.382.180
- 74.758.058 Vehicles and heavy equipment
Peralatan kantor
9.827.677 3.030.980
- 35.039
12.893.696 Office equipment
Aktiva dalam penyelesaian 4.628.558
8.156.801 -
815.378 11.969.981
Construction in progress Jumlah
499.287.017 148.524.843
3.382.180 -
644.429.680 Total
Akumulasi penyusutan: Accumulated
depreciation:
Bangunan 19.563.074
11.183.302 -
- 30.746.376 Buildings
Infrastruktur 7.832.462
426.695 -
- 8.259.157 Infrastructure
Mesin dan peralatan 121.476.055
17.667.159 -
- 139.143.214 Machinery and equipment
Tangki penyimpanan 6.432.013
23.695 -
- 6.455.708 Storage
tanks Kendaraan dan alat-alat berat
36.328.807 10.300.213
1.347.016 -
45.282.004 Vehicles and heavy equipment Peralatan kantor
5.117.984 1.258.967
- -
6.376.951 Office equipment
Jumlah 196.750.395 40.860.031
1.347.016 - 236.263.410 Total
Nilai buku
302.536.622 408.166.270
Net book value Penyisihan penurunan
nilai Allowance for impairment
aktiva tetap
- 7.442.177
- -
7.442.177 fixed assets
Nilai buku,
bersih 302.536.622
400.724.093 Net book value
PT SAMPOERNA AGRO TBK DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Periode yang Berakhir pada Tanggal-tanggal 31 Maret 2008 dan 2007
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Periods Ended March 31, 2008 and 2007
Expressed in thousands of Rupiah, unless otherwise stated
37
10. AKTIVA TETAP lanjutan 10. FIXED ASSETS continued