PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2015

The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 56 9. BIAYA DIBAYAR DI MUKA 9. PREPAID EXPENSES Biaya dibayar di muka terdiri dari: Prepaid expenses consist of: 31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014 Sewa 2.327 3.317 Rent Asuransi 1.868 2.359 Insurance Lain-lain 750 304 Others Total 4.945 5.980 Total 10. ASET TETAP 10. FIXED ASSETS Aset tetap terdiri dari: Fixed assets consist of: Tahun yang Berakhir pada Tanggal 31 Desember 2015 Year Ended December 31, 2015 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Harga Perolehan Cost Kepemilikan langsung Direct ownership Tanah 92.702 7.564 - - 100.266 Land Bangunan 106.432 56 15.016 1.556 119.948 Buildings Prasarana tanah dan bangunan 17.976 5.375 - 52 23.299 Building and land improvements Mesin dan peralatan 138.455 8.573 4.327 412 150.943 Machinery and equipment Peralatan transportasi 29.768 1.804 - 802 30.770 Transportation equipment Peralatan dan Furniture, fixtures and perabot kantor 13.197 2.228 - 593 14.832 office equipment Instalasi listrik 13.688 222 - 2 13.908 Electrical installations Total 412.218 25.822 19.343 3.417 453.966 Total Aset dalam penyelesaian Construction in progress Prasarana tanah dan bangunan 7.254 10.924 15.016 - 3.162 Building and land improvements Mesin dan peralatan 7.498 3.965 4.327 - 7.136 Machinery and equipment Total 14.752 14.889 19.343 3.417 10.298 Total Total Harga Perolehan 426.970 40.711 - 3.417 464.264 Total Cost Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Bangunan 35.770 4.537 - 497 39.810 Buildings Prasarana tanah dan bangunan 14.442 1.723 - 5 16.160 Building and land improvements Mesin dan peralatan 71.808 9.939 - 365 81.382 Machinery and equipment Peralatan transportasi 15.968 3.927 - 647 19.248 Transportation equipment Peralatan dan Furniture, fixtures and perabot kantor 9.570 1.026 - 510 10.086 office equipment Instalasi listrik 3.878 606 - 1 4.483 Electrical installations Total Akumulasi Penyusutan 151.436 21.758 - 2.025 171.169 Total Accumulated Depreciation Nilai Buku 275.534 293.093 Net Book Value The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 57 10. ASET TETAP lanjutan 10. FIXED ASSETS continued Tahun yang Berakhir pada Tanggal 31 Desember 2014 Year Ended December 31, 2014 Saldo Awal Saldo Akhir Beginning Penambahan Reklasifikasi Pengurangan Ending Balance Addition Reclassification Deduction Balance Harga Perolehan Cost Kepemilikan langsung Direct ownership Tanah 64.419 28.283 - - 92.702 Land Bangunan 109.141 1.296 1.658 5.663 106.432 Buildings Prasarana tanah dan bangunan 19.530 179 1.266 2.999 17.976 Building and land improvements Mesin dan peralatan 128.059 4.046 7.034 684 138.455 Machinery and equipment Peralatan transportasi 32.216 3.557 165 6.170 29.768 Transportation equipment Peralatan dan Furniture, fixtures and perabot kantor 13.579 1.155 66 1.603 13.197 office equipment Instalasi listrik 14.331 148 - 791 13.688 Electrical installations Total 381.275 38.664 10.189 17.910 412.218 Total Aset dalam penyelesaian Construction in progress Prasarana tanah dan bangunan 4.880 5.505 3.131 - 7.254 Building and land improvements Mesin dan peralatan 7.586 6.970 7.058 - 7.498 Machinery and equipment Total 12.466 12.475 10.189 - 14.752 Total Total Harga Perolehan 393.741 51.139 - 17.910 426.970 Total Cost Akumulasi Penyusutan Accumulated Depreciation Kepemilikan langsung Direct ownership Bangunan 32.675 4.641 - 1.546 35.770 Buildings Prasarana tanah dan bangunan 16.437 969 - 2.964 14.442 Building and land improvements Mesin dan peralatan 62.748 9.639 - 579 71.808 Machinery and equipment Peralatan transportasi 18.596 2.871 - 5.499 15.968 Transportation equipment Peralatan dan Furniture, fixtures and perabot kantor 10.132 841 - 1.403 9.570 office equipment Instalasi listrik 3.908 611 - 641 3.878 Electrical installations Total Akumulasi Penyusutan 144.496 19.572 - 12.632 151.436 Total Accumulated Depreciation Nilai Buku 249.245 275.534 Net Book Value a. Pembebanan penyusutan adalah sebagai berikut: a. Depreciation is charged as follows: Tahun yang Berakhir pada Tanggal 31 Desember Year Ended December 31, 2015 2014 Beban pokok penjualan 18.159 16.592 Cost of goods sold Beban penjualan Catatan 24 3.447 2.852 Selling expenses Note 24 Beban umum dan administrasi 152 128 General and administrative expenses Total 21.758 19.572 Total