TANAMAN PERKEBUNAN PLANTATIONS Financial Report - PT PRASIDHA ANEKA NIAGA
PT PRASIDHA ANEKA NIAGA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012, 30 Januari 2012 dan 31 Desember 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2012 dan 2011, Periode Sebelas Bulan yang Berakhir
pada Tanggal 31 Desember 2012 dan Periode Satu Bulan yang Berakhir pada Tanggal
30 Januari 2012 Setelah Kuasi reorganisasi Disajikan dalam Rupiah, kecuali dinyatakan lain
PT PRASIDHA ANEKA NIAGA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012, January 30, 2012 and December 31, 2011 and Years Ended
December 31, 2012 and 2011, Eleven Months Period Ended December 31, 2012 and
One Month Period Ended January 30, 2012 After Quasi-Reorganization
Expressed in Rupiah, unless otherwise stated
67
11. ASET TETAP lanjutan 11. FIXED ASSETS continued
30 Januari 2012January 30, 2012 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
Balances Additions
Deductions Reclassifications
Balances
Nilai Tercatat Carrying Value
Pemilikan langsung Direct ownership
Tanah 31.975.686.557
68.747.183.443 -
- 100.722.870.000
Land Bangunan dan prasarana
66.672.775.864 48.440.729.973
- -
115.113.505.837 Buildings and improvements
Jalan perkebunan 1.148.355.174
320.957.970 -
- 1.469.313.144
Road in plantation Mesin dan peralatan
133.875.215.939 52.396.924.607
- -
186.272.140.546 Machinery and equipment
Peralatan kantor 5.683.769.748
1.982.453.410 -
- 7.666.223.158
Office equipment Kendaraan
12.010.290.950 4.227.647.736
- -
16.237.938.686 Transportation equipment
Aset dalam penyelesaian 2.112.385.651
1.182.768.686 -
- 3.295.154.337
Construction in progress Jumlah
253.478.479.883 177.298.665.825
- -
430.777.145.708 Total
Aset Sewa Pembiayaan Asset under Finance Lease
Kendaraan 2.905.273.816
441.500.432 31.000.318
- 3.315.773.930
Transportation equipment Mesin dan peralatan
2.128.464.000 -
212.403.885 -
1.916.060.115 Machinery and equipment
Jumlah 258.512.217.699
177.740.166.257 243.404.203
- 436.008.979.753
Total Akumulasi Penyusutan
Accumulated Depreciation Pemilikan langsung
Direct ownership Bangunan dan prasarana
31.687.069.238 355.000.599
- -
32.042.069.837 Buildings and improvements
Jalan perkebunan 1.100.211.649
501.495 -
- 1.100.713.144
Road in plantation Mesin dan peralatan
92.328.498.262 517.105.201
- -
92.845.603.463 Machinery and equipment
Peralatan kantor 4.326.571.181
54.449.060 -
- 4.381.020.241
Office equipment Kendaraan
7.985.678.839 57.019.847
- -
8.042.698.686 Transportation equipment
Jumlah 137.428.029.169
984.076.202 -
- 138.412.105.371
Total Aset Sewa Pembiayaan
Asset under Finance Lease Kendaraan
453.511.054 57.410.396
1.937.520 -
508.983.930 Transportation equipment
Mesin dan peralatan 716.330.671
29.419.444 -
- 745.750.115
Machinery and equipment Jumlah
138.597.870.894 1.070.906.042
1.937.520 -
139.666.839.416 Total
Nilai Buku 119.914.346.805
296.342.140.337 Net Book Value
31 Desember 2011December 31, 2011 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
Balances Additions
Deductions Reclassifications
Balances
Nilai Tercatat Carrying Value
Pemilikan langsung Direct ownership
Tanah 31.975.686.557
- -
- 31.975.686.557
Land Bangunan dan prasarana
64.834.392.708 1.478.043.723
- 360.339.433
66.672.775.864 Buildings and improvements
Jalan perkebunan 1.148.355.174
- -
- 1.148.355.174
Road in plantation Mesin dan peralatan
121.544.049.695 12.429.677.573
122.516.326 24.004.997
133.875.215.939 Machinery and equipment
Peralatan kantor 9.213.580.231
648.168.636 4.131.912.919
46.066.200 5.683.769.748
Office equipment Kendaraan
11.178.805.884 1.298.469.891
825.305.213 358.320.388
12.010.290.950 Transportation equipment
Aset dalam penyelesaian 696.598.618
2.112.385.651 -
696.598.618 2.112.385.651
Construction in progress Jumlah
240.591.468.867 17.966.745.474
5.079.734.458 -
253.478.479.883 Total
Aset Sewa Pembiayaan Asset under Finance Lease
Kendaraan 929.800.000
1.975.473.816 -
- 2.905.273.816
Transportation equipment Mesin dan peralatan
2.128.464.000 -
- -
2.128.464.000 Machinery and equipment
Jumlah 243.649.732.867
19.942.219.290 5.079.734.458
- 258.512.217.699
Total
PT PRASIDHA ANEKA NIAGA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012, 30 Januari 2012 dan 31 Desember 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2012 dan 2011, Periode Sebelas Bulan yang Berakhir
pada Tanggal 31 Desember 2012 dan Periode Satu Bulan yang Berakhir pada Tanggal
30 Januari 2012 Setelah Kuasi reorganisasi Disajikan dalam Rupiah, kecuali dinyatakan lain
PT PRASIDHA ANEKA NIAGA Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2012, January 30, 2012 and December 31, 2011 and Years Ended
December 31, 2012 and 2011, Eleven Months Period Ended December 31, 2012 and
One Month Period Ended January 30, 2012 After Quasi-Reorganization
Expressed in Rupiah, unless otherwise stated
68
11. ASET TETAP lanjutan 11. FIXED ASSETS continued
31 Desember 2011December 31, 2011 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
Balances Additions
Deductions Reclassifications
Balances
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan langsung Direct ownership
Bangunan dan prasarana 28.441.605.364
3.245.463.874 -
- 31.687.069.238
Buildings and improvements Jalan perkebunan
1.033.255.154 66.956.495
- -
1.100.211.649 Road in plantation
Mesin dan peralatan 80.767.487.979
11.659.521.612 98.511.329
- 92.328.498.262
Machinery and equipment Peralatan kantor
8.060.243.425 443.987.000
4.177.659.244 -
4.326.571.181 Office equipment
Kendaraan 7.397.182.906
1.333.825.696 745.329.763
- 7.985.678.839
Transportation equipment Jumlah
125.699.774.828 16.749.754.677
5.021.500.336 -
137.428.029.169 Total
Aset Sewa Pembiayaan Asset under Finance Lease
Kendaraan 19.370.834
434.140.220 -
- 453.511.054
Transportation equipment Mesin dan peralatan
245.619.562 470.711.109
- -
716.330.671 Machinery and equipment
Jumlah 125.964.765.224
17.654.606.006 5.021.500.336
- 138.597.870.894
Total
Nilai Buku 117.684.967.643
119.914.346.805 Net Book Value
Rincian dari laba atas pelepasan aset tetap adalah sebagai berikut:
The details of gains on disposals of fixed assets are as follows:
Sebelas Bulan Satu Bulan
Tahun Yang yang Berakhir yang Berakhir
Tahun Yang Berakhir Pada pada Tanggal pada Tanggal Berakhir Pada
Tanggal 31 Desember
30 Januari Tanggal
31 Desember 2012
2012 31 Desember
2012 Eleven Months
One Month 2011
Year Ended Ended
Ended Year Ended
December 31, December 31, January 30,
December 31, 2012
2012 2012
2011
Penerimaan dari penjualan 308.469.000
308.469.000 -
450.960.000 Proceeds from disposals
Nilai buku neto 80.270.817
51.208.019 29.062.798
58.234.122 Net book value
Laba rugi atas pelepasan aset tetap 228.198.183
257.260.981 29.062.798
392.725.878 Gains loss on disposals of fixed assets
Aset tetap dalam penyelesaian Constructions in-progress
Aset tetap dalam penyelesaian terdiri dari: Constructions in-progress consist of the following:
Persentase Perkiraan Waktu
Penyelesaian Penyelesaian
Completion Nilai Tercatat Estimated Time of
31 Desember 2012 Percentage Carrying Value
Completion December 31, 2012
April - Juni 2013 Bangunan dan prasarana
60,00 - 95,00 958.681.690
April - June 2013 Bulidings and improvements
Total 958.681.690
Total 30 Januari 2012
January 30, 2012
Oktober 2012 - Juni 2013 Bangunan dan prasarana
26,64-65,00 3.285.376.139 October 2012 – June 2013
Bulidings and improvements April - Juni 2013
Mesin dan peralatan pabrik 26,64
9.778.198 April - June 2013 Machinery and plant equipment
Total 3.295.154.337
Total 31 Desember 2011
December 31, 2011
Maret 2012 - Juni 2013 Bangunan dan prasarana
65,00 2.102.607.453 march 2012 - June 2013
Bulidings and improvements Januari - Juni 2012
Mesin dan peralatan pabrik 20,55
9.778.198 January - June 2012 Machinery and plant equipment
Total 2.112.385.651
Total