Ekshibit E35 Exhibit E35
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 30
JUNI 2016
FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain
Expressed in Rupiah, unless otherwise stated 7. PERSEDIAAN Lanjutan
7. INVENTORIES Continued
Persediaan di atas diasuransikan terhadap risiko kerugian kebakaran, kebanjiran dan risiko kerugian
lainnya all risks, dengan nilai pertanggungan sebesar Rp 62.510.391.254 dan Rp 58.181.605.087
pada tanggal 30 Juni 2016 dan 31 Desember 2015, dimana
manajemen berpendapat
bahwa nilai
pertanggungan tersebut cukup untuk menutupi kemungkinan
kerugian atas
persediaan yang
dipertanggungkan. Inventories are covered by insurance against losses
by fire, flood and other risks all risks, with an aggregate coverage amount of Rp 62,510,391,254 and
Rp 58,181,605,087 as of 30 JUne 2016 and 31 December 2015, which in management’s opinion, is adequate to
cover any possible losses that may arise from the said insured risks.
Nilai persediaan diakui sebagai beban dan termasuk beban pokok penjualan sebesar Rp 162.813.843.343
dan Rp 167.924.243.836 masing-masing untuk tahun yang berakhir 30 Juni 2016 dan 30 Juni 2015.
The cost of inventories recognized as expense and
included in
cost of
sales amounted
to Rp 162,813,843,343 and Rp 167,924,243,836 as of 30
June 2016 and 30 June 2015, respectively.
8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT
30 Juni 2016 Saldo awal
Beginning balance
Penambahan Additions
Pengurangan Deductions
Reklassifikasi Reclassi-
fications
Saldo akhir Ending
balance 30 June 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 8.772.399.500
46.000.000 -
133.787.672.607 Buildings and
Infrastructures Mesin dan
perlengkapan 87.426.716.766 2.627.290.402
125.617.500 -
89.928.389.668 Machineries and
Equipments Kendaraan
22.262.326.459 342.000.000 1.344.861.008
- 21.259.465.451
Vehicles Peralatan kantor
22.342.329.639 154.913.182
11.850.000 -
22.485.392.821 Office equipments
Aset dalam penyelesaian
- -
- -
-
Construction–in- progress
Sub-total 286.439.536.911 11.896.603.084 1.528.328.508
- 296.807.811.487
Sub-total Sewa pembiayaan
Finance lease
Kendaraan 4.680.064.406 3.162.172.727
- -
7.842.237.133 Vehicles
T o t a l 291.119.601.317 15.058.775.811 1.528.328.508
- 304.650.048.620
T o t a l Akumulasi
penyusutan Accumulated
depreciation Pemilikan langsung
Direct ownership
Bangunan dan prasarana
59.381.924.316 4.987.507.800 46.000.000
1.883.771 64.321.548.345
Buildings and infrastructures
Mesin dan perlengkapan
50.668.590.467 4.879.335.193 101.651.993
30.444 55.446.304.111
Machineries and equipments
Kendaraan 16.817.420.566
705.557.320 930.916.878
10.349.737 16.581.711.271 Vehicles
Peralatan kantor 17.958.566.008
420.958.030 10.121.875
473.719 18.369.875.882 Office equipments
Sub-total 144.826.501.357 10.993.358.343 1.088.690.746
11.729.345 154.719.439.609 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 1.014.150.752
629.617.612 -
5.340.370 1.649.108.734
Vehicles
T o t a l 145.840.652.109 11.622.975.955 1.088.690.746
6.388.975 156.368.548.343 T o t a l
Nilai buku 145.278.949.208
148.281.500.277 Net book value
