PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
76
12. PENYERTAAN SAHAM lanjutan
PT Wijaya Karya Krakatau Beton “WKKB” Berdasarkan Akta Notaris No. 16 dari Indrajati
Tandjung, S.H. tanggal 16 Desember 2013, PT KE, PT Wijaya Karya Beton dan PT Wijaya Karya
Persero Tbk mendirikan PT Wijaya Karya Krakatau Beton WKKB dengan persentase
kepemilikan masing-masing sebesar 30, 55 dan 15. Akta pendirian PT WKKB masih dalam
proses pengesahan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia.
PT WKKB bergerak dalam industry dan perdagangan beton cetak. Pada tahun 2013, PT
KE telah melakukan setoran modal kas pada PT WKKB sebesar US332.
12. INVESTMENTS IN SHARES OF STOCK continued
PT Wijaya Karya Krakatau Beton “WKKB” Based on Notarial Deed No. 16 of Indrajati
Tandjung, S.H. dated December 16, 2013, PT KE, PT Wijaya Karya Beton and PT Wijaya Karya
Persero Tbk established PT Wijaya Karya Krakatau Beton WKKB with percentage of
ownership of 30, 55 and 15, respectively. The deed of establishment of PT WKKB is in
approval process by the Ministry of Laws and Human Rights of the Republic of Indonesia.
PT WKKB engaged in the industry and trading of precast concrete. In 2013, PT KE paid capital
contribution in cash to PT WKKB amounting to US332.
Cadangan penurunan nilai penyertaan dibentuk atas penyertaan pada PT Maleo Emtiga
US5.211, PT Seamless Pipe Indonesia Jaya US1.091, South Australian Steel and Energy
US610 dan PT Indonesia Asri Refractories US22. Manajemen Perusahaan berpendapat
bahwa penyisihan penurunan nilai penyertaan cukup untuk menutupi kemungkinan kerugian yang
timbul. Allowance for decline in value of investment is
provided for investments in PT Maleo Emtiga US5,211, PT Seamless Pipe Indonesia Jaya
US1,091, South Australian Steel and Energy US610 and PT Indonesia Asri Refractories
US22. The Company’s management is of the opinion that the allowance for decline in value of
investment is adequate to cover possible losses.
Sebagai tindak lanjut atas penyertaan Perusahaan pada PT Maleo Emtiga, Perusahaan bermaksud
melakukan pembubaran dan likuidasi atas PT Maleo Emtiga. Rencana tersebut telah disetujui
oleh Menteri Negara Badan Usaha Milik Negara pada tanggal 2 Agustus 2010. Sampai dengan
tanggal 31 Maret 2014, pelaksanaan pembubaran dan likuidasi tersebut masih dalam proses.
Perusahaan berkeyakinan bahwa hasil akhir dari proses likuidasi tersebut tidak akan berdampak
material atas hasil operasi, posisi atau likuiditas keuangan Perusahaan dan oleh karena itu
Perusahaan tidak melakukan penyisihan sehubungan dengan proses likuidasi tersebut
dalam laporan keuangan konsolidasian interim. As a follow-up for the Company’s investment in
PT Maleo Emtiga, the Company intended to dissolve and liquidate PT Maleo Emtiga. The plan
has been approved by the Ministry of State-Owned Enterprises on August 2, 2010. As of March 31,
2014, the execution of the dissolution and liquidation is still in process. The Company
believes that the ultimate resolution of the liquidation process is unlikely to have a material
effect on the Company’s results of operations, financial position or liquidity and, therefore, the
Company did not set up a provision in relation to liquidation process in the interim consolidated
financial statements.
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
Pada Tanggal 31 Maret 2014 dan 31 Desember 2013
Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain
PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
77
13. ASET TETAP 13. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Penyesuaian Translasi Saldo Akhir
Kepemilikan Langsung Beginning balance
Additions Deductions
Reclassifications Translation Adjustment
Ending balances Direct Ownership
Harga perolehan Acquisition cost
Tanah 26.126
7.037 3.949
- -
29.214 Land
Bangunan 165.426
9.212 -
11 -
174.648 Buildings
Mesin dan peralatan 905.155
5.271 -
860 4
911.290 Machineries and equipment
Peralatan pabrik dan proyek 8.005
1.288 17
- 3
9.279 Plant and project equipment
Alat pengangkutan 5.995
1.141 958
- -
6.179 Transportation equipment
Peralatan rumah dan kantor 79.914
658 4.730
- 3
75.845 Office and housing equipment
Aset dalam pembangunan 285.090
20.215 -
870 29
304.464 Construction in progress
Aset sewa pembiayaan Asset under finance lease
Bangunan 4.623
- -
- -
4.623 Buildings
Total harga perolehan 1.480.334
44.823 9.653
- 38
1.515.542 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 93.664
2.721 -
- 3
96.389 Buildings
Mesin dan peralatan 462.037
14.289 922
- 1
475.405 Machineries and equipment
Peralatan pabrik dan proyek 4.435
2.073 356
- 3
6.155 Plant and project equipment
Alat pengangkutan 3.104
349 -
- -
3.453 Transportation equipment
Peralatan rumah dan kantor 59.264
5.151 3.900
- 1
60.515 Office and housing equipment
Aset sewa pembiayaan Asset under finance lease
Bangunan 92
46 -
- -
138 Buildings
Total akumulasi penyusutan 622.596
24.582 5.178
- 8
642.054 Total Accumulated depreciation
Total Tercatat 857.738
20.240 4.474
- 30
873.489 Carrying Amount
31 Maret 2014 March 31, 2014
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Penyesuaian Translasi Saldo Akhir
Kepemilikan Langsung Beginning balance
Additions Deductions
Reclassifications Translation Adjustment
Ending balances Direct Ownership
Harga perolehan Acquisition cost
Tanah 17.405
12.558 3.085
- 752
26.126 Land
Bangunan 156.455
3.869 5
17.122 12.015
165.426 Buildings
Mesin dan peralatan 727.601
11.922 7.188
178.811 5.991
905.155 Machineries and equipment
Peralatan pabrik dan proyek 4.920
3.291 -
- 206
8.005 Plant and project equipment
Alat pengangkutan 6.535
516 -
23 1.079
5.995 Transportation equipment
Peralatan rumah dan kantor 77.391
5.366 1.350
1.559 3.052
79.914 Office and housing equipment
Aset dalam pembangunan 318.606
172.384 -
197.515 8.385
285.090 Construction in progress
Aset sewa pembiayaan Asset under finance lease
Bangunan -
4.623 -
- -
4.623 Buildings
Total harga perolehan 1.308.913
214.529 11.628
- 31.480
1.480.334 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 87.696
9.113 6
- 3.139
93.664 Buildings
Mesin dan peralatan 408.354
57.671 12
- 3.976
462.037 Machineries and equipment
Peralatan pabrik dan proyek 4.365
218 -
- 148
4.435 Plant and project equipment
Alat pengangkutan 1.983
1.452 -
- 331
3.104 Transportation equipment
Peralatan rumah dan kantor 57.579
5.287 1.344
- 2.258
59.264 Office and housing equipment
Aset sewa pembiayaan Asset under finance lease
Bangunan -
92 -
- -
92 Buildings
Total akumulasi penyusutan 559.977
73.833 1.362
- 9.852
622.596 Total Accumulated depreciation
Total Tercatat 748.936
140.696 10.266
- 21.628
857.738 Carrying Amount
31 Desember 2013 December 31, 2013