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