Ekshibit E36 Exhibit E36
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 31
MARET 2017
FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 7. PERSEDIAAN Lanjutan
7. INVENTORIES Continued
Nilai persediaan diakui sebagai beban dan termasuk beban pokok penjualan sebesar Rp 82.568.705.617
dan Rp 87.700.784.503 masing-masing untuk tahun yang berakhir pada 31 Maret 2017 dan 31 Maret 2016.
The cost of inventories recognized as expense and
included in
cost of
sales amounted
to Rp 82,568,705,617 and Rp 87,700,784,503 for the years
ended 31 March 2017 and 31 March 2016, respectively. Persediaan Grup dijadikan jaminan atas pinjaman
yang diperoleh dari bank Catatan 10. Inventories of the Group were used as collateral for its
bank loans Note 10.
8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT
31 Mar 2017 Saldo awal
Beginning balance
Penambahan Additions
Pengurangan Deductions
Reklassifikasi Reclassi-
fications
Saldo akhir Ending
balance 31 Mar 2017
Biaya perolehan C o s t
Pemilikan langsung Direct ownership
T a n a h 29.346.890.940
- -
- 29.346.890.940
L a n d Bangunan dan
prasarana 136.381.590.262 2.357.015.545
- -
138.738.605.807 Buildings and
infrastructures Mesin dan
perlengkapan 84.057.838.850 2.909.058.750
- 200.476.100
6.766.421.500 Machineries and
equipments Kendaraan
20.422.609.286 -
3.879.000.041 124.547.364 16.668.156.609
Vehicles Peralatan kantor
12.033.530.832 204.745.000
- -
12.238.275.832 Office equipments
Sub-total 282.242.460.170 5.470.819.295 3.879.000.041
75.928.736 283.758.350.688 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 11.341.896.999 2.530.500.000
- 124.547.364
13.747.849.635 Vehicles
M e s i n 2.450.000.000
- -
- 2.450.000.000
Machineries
Sub-total 13.791.896.999 2.530.500.000
- 124.547.364
6.197.849.635 Sub-total
T o t a l
296.034.357.169 8.001.319.295 3.879.000.041 200.476.100 299.956.200.323
T o t a l Akumulasi
penyusutan Accumulated
depreciation Pemilikan langsung
Direct ownership
Bangunan dan prasarana
69.202.045.144 2.321.794.662 -
- 71.523.839.806
Buildings and infrastructures
Mesin dan perlengkapan
51.809.386.036 2.225.927.739 -
50.119.025 3.985.194.750
Machineries and equipments
Kendaraan 16.128.953.854
246.814.512 3.313.872.362 13.061.896.004
Vehicles Peralatan kantor
9.247.869.875 233.894.704
- -
9.481.764.579 Office equipments
Sub-total 146.388.254.909 5.028.431.617 3.313.872.362
50.119.025 148.052.695.139 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 2.574.711.261
615.928.440 -
- 3.190.639.700
Vehicles M e s i n
306.250.000 23.504.850
- -
329.754.850 Machineries
Sub-total 2.880.961.261
639.433.290 -
- 3.520.394.551
Sub-total T o t a l
145.840.652.109 5.667.864.907 3.313.872.362 50.119.025 151.573.089.690
T o t a l Nilai tercatat
146.765.140.999 148.383.110.633
Carrying amount
Ekshibit E37 Exhibit E37
PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN
YANG BERAKHIR
PADA 31
MARET 2017
FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 8. ASET TETAP Lanjutan
8. PROPERTY, PLANT AND EQUIPMENT Continued
31 Des 2016 Saldo awal
Beginning balance
Penambahan Additions
Pengurangan Deductions
Reklassifikasi Reclassi-
fications
Saldo akhir Ending
balance 31 Dec 2016
Biaya perolehan C o s t
Pemilikan langsung Direct ownership
T a n a h 29.346.890.940
- -
- 29.346.890.940
L a n d Bangunan dan
prasarana 125.061.273.107 11.320.317.155
- -
136.381.590.262 Buildings and
infrastructures Mesin dan
perlengkapan 87.426.716.766 6.024.408.225 9.393.286.141
- 84.057.838.850
Machineries and equipments
Kendaraan 22.262.326.459
329.773.986 2.294.038.523 124.547.364 20.422.609.286
Vehicles Peralatan kantor
22.342.329.639 646.175.625 10.954.974.432
- 12.033.530.832
Office equipments
Sub-total 286.439.536.911 18.320.674.991 22.642.299.096 124.547.364
282.242.460.170 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 4.680.064.406 7.336.023.727
549.643.770 124.547.364 11.341.896.999
Vehicles M e s i n
- 2.450.000.000
- -
2.450.000.000 Machineries
Sub-total 4.680.064.406 9.786.023.727 549.643.770 124.547.364
13.791.896.999 Sub-total
T o t a l 291.119.601.317 28.106.698.718 23.191.942.866
- 296.034.357.169
T o t a l Akumulasi
penyusutan Accumulated
depreciation Pemilikan langsung
Direct ownership
Bangunan dan prasarana
59.381.924.316 9.820.120.828 -
- 69.202.045.144
Buildings and infrastructures
Mesin dan perlengkapan
50.668.590.467 10.471.458.971 9.330.663.402 -
51.809.386.036 Machineries and
equipments Kendaraan
16.817.420.566 1.533.520.038 2.216.646.380 5.340.370
16.128.953.854 Vehicles
Peralatan kantor 17.958.566.008 1.653.131.425 10.363.827.558
- 9.247.869.875
Office equipments
Sub-total 144.826.501.357 23.478.231.262 21.911.137.340
5.340.370 146.388.254.909
Sub-total Sewa pembiayaan
Finance lease
Kendaraan 1.014.150.752 1.755.388.633
200.168.494 5.340.370
2.574.711.261 Vehicles
M e s i n -
306.250.000 -
- 306.250.000
Machineries
Sub-total 1.014.150.752 2.061.638.633
200.168.494 5.340.370
2.880.961.261 Sub-total
T o t a l 122.997.688.437 24.779.754.466 1.936.790.794
- 145.840.652.109
T o t a l Nilai tercatat
145.278.949.208 146.765.140.999
Carrying amount
Beban penyusutan dialokasikan sebagai berikut: The allocation of depreciation expenses are as follows:
31 Mar 2017 31 Mar 2017
31 Mar 2016 31 Mar 2016
Beban pokok penjualan Catatan 21
3.312.659.288 3.490.208.458
Cost of goods sold Note 21 Beban penjualan dan pemasaran
Catatan 22 1.451.987.311
1.402.150.073 Selling and marketing
expenses Note 22 Beban umum dan administrasi
Catatan 23 938.273.031
660.752.180 General and administrative
expenses Note 23
T o t a l 5.702.919.630
5.553.110.711 T o t a l
Aset tetap kecuali tanah telah diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan
risiko kerugian lainnya dengan jumlah pertanggungan masing-masing sebesar Rp 257.172.391.357 dan
Rp 257.172.391.357 pada tanggal 31 Maret 2017 dan 31 Desember 2016 dimana manajemen Grup
berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas
aset yang dipertanggungkan. Property, plant and equipment except for land are
insured against losses from fire, flood and other risks with total coverage of Rp 257,172,391,357 and
Rp 257,172,391,357 as of 31 March 2017 and 31 December 2016, respectively. The management of the
Group believes that the amounts are adequate to cover possible losses on assets insured.