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