Advances payment Pupuk Kaltim | Laporan Keuangan

PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009 Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated 12. Aset tetap 12. Fixed assets BIAYA PEROLEHAN ACQUISITION COST Pemilikan langsung: Direct acquisitions: Tanah Land Pabrik dan Plants and equipment peralatan equipment Bangunan Buildings and prasarana infrastructures Perlengkapan kantor Office and dan rumah household equipment Kendaraan Transportation and dan alat-alat berat heavy equipment Mesin bengkel kerja Workshop machinery Sub jumlah Subtotal Aset dalam Construction pelaksanaan in progress Jumlah Total AKUMULASI ACCUMULATED PENYUSUTAN DEPRECIATION Pemilikan langsung: Direct acquisitions: Pabrik dan Plants and equipment peralatan equipment Bangunan Buildings and prasarana infrastructures Perlengkapan kantor Office and dan rumah household equipment Kendaraan Transportation and dan alat-alat berat heavy equipment Mesin bengkel kerja Workshop machinery Jumlah Subtotal Nilai buku bersih Net book value 5.444.087.553.233 Penambahan Pengurangan Saldo akhir 153.517.928.583 balance - 22.768.134.360 4.820.052.244 7.471.982.271 30.257.181.082 50.078.094.850 Ending 168.877.993.822 5.389.042.527.042 6.654.239.058.077 155.341.577.170 Balance 4.556.707.943.961 27.657.444.012 - 55.045.026.191 - 1.043.745.368 - Reclassification Deduction 74.523.647.488 82.147.111.595 21.824.973.317 679.569.746.143 26.928.197.959 120.751.709 - - 3.478.591.717.670 5.289.784.495 8.035.299.661.631 1.133.472.054.496 245.178.457.573 4.087.448.921 - 3.213.920.265.584 269.773.113.244 5.101.661.158 65.619.221.475 105.263.482.320 3.064.503.647 6.901.827.607.135 12.708.135.212 156.819.998 - Addition 2.799.091.720.859 227.676.991.275 - 951.795.951.995 - 3.026.768.712.134 218.371.011.323 Reklasifikasi 82.940.444.710 1.020.322.857.119 - 2010 - 2.662.237.070 7.286.496.052.496 754.093.393.631 5.289.784.495 986.390.182 250.412.253 - 178.354.686.066 Beginning Saldo awal 43.229.139 178.354.686.066 62.500.000 - 632.256.994.419 4.072.575.786.912 66.027.546.016 118.558.428.443 65.317.985.160 140.670.533 850.231.389 108.605.014.069 14.040.863.295 - 36 PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009 Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated 12. Aset tetap lanjutan 12. Fixed assets continued BIAYA PEROLEHAN ACQUISITION COST Pemilikan langsung: Direct acquisitions: Tanah Land Pabrik dan peralatan Plants and equipment Bangunan Buildings and prasarana infrastructures Office and Perlengkapan kantor Household dan rumah equipment Kendaraan Transportation and dan alat-alat berat heavy equipment Mesin bengkel kerja Workshop machinery Sub jumlah Subtotal Aset dalam Construction pelaksanaan in progress Jumlah Total AKUMULASI ACCUMULATED PENYUSUTAN DEPRECIATION Pemilikan langsung: Direct acquisitions: Pabrik dan Plants and equipment peralatan equipment Bangunan Buildings and prasarana infrastructures Office and Perlengkapan kantor Household dan rumah equipment Kendaraan Transportation and dan alat-alat berat heavy equipment Mesin bengkel kerja Workshop machinery Jumlah Subtotal Nilai buku bersih Net book value ` Beban pokok produksi Cost of production Beban penjualan Selling expenses Beban umum dan administrasi General and administration expenses Jumlah Total Pembebanan penyusutan atas aset tetap dan properti investasi catatan 11 adalah sebagai berikut: 3.778.288.356.271 19.734.622.841 287.131.355.824 12.884.181.753 3.694.378.684 23.875.173.346 - 632.256.994.419 210.416.433.280 12.884.181.753 218.371.011.323 251.814.779.481 2.572.887.648.770 5.389.042.527.042 Balance 1.804.875.692 50.078.094.850 278.506.489.683 - 2.943.572.684.487 148.596.220.837 6.721.861.040.758 92.879.239.966 - 24.419.491.107 279.558.459.727 273.130.946.907 82.147.111.595 54.770.653.214 66.027.546.016 1.745.960.828 6.573.264.819.921 - 6.654.239.058.077 - 3.559.353.977 9.324.827.776 108.605.014.069 13.425.941.064 3.213.920.265.584 35.025.954.609 - 27.657.444.012 4.741.577.615 199.042.649.336 21.123.606.415 759.662.960 58.296.058 2010 Deduction - Reklasifikasi 263.725.671.895 1.122.903.800 - 283.773.522.161 Pengurangan 183.822.326.562 20.467.351.718 69.142.026.447 229.898.450.773 4.905.174.466 153.517.928.583 166.037.263.874 924.686.061.531 2.799.091.720.859 Reclassification 4.072.575.786.912 1.581.544.585 - 10.588.844.334 131.964.518.804 7.286.496.052.496 5.369.297.828.437 2009 - Depreciation for fixed assets and property of investment note 11 was allocated as follows: 444.018.739 - 2009 Saldo akhir Beginning Ending 57.639.540.000 8.832.024.755 50.078.094.850 21.824.973.317 565.686.981.782 4.487.669.968 21.659.723.101 73.363.142.953 - 951.795.951.995 6.425.435.305 balance Addition 844.193.471.465 Penambahan Saldo awal - 23.816.031.955 37 PT Pupuk Kalimantan Timur dan anak perusahaan PT Pupuk Kalimantan Timur and subsidiaries Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements Dalam Rupiah, kecuali dinyatakan lain 31 Desember 2010 dan 2009 Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2010 and 2009 Expressed in Rupiah, unless otherwise stated 12. Aset tetap lanjutan 12. Fixed assets continued ` Bangunan dan sarana Building and infrastructure Tanah dalam pengurusan Land in progress Proyek pengembangan Development project Proyek anak perusahaan Subsidiary’s project Peralatan Equipment Jumlah Total • Tanah hak guna bangunan pabrik Kaltim IV. • Land with “Building Rights” HGB of Kaltim IV plant • Mesin dan peralatan pabrik Kaltim IV. • Machinery and equipment of Kaltim IV plant. The fixed asset of Building, Boiler main machines, and supporting equipments are used for the guarantee of the bank loan to PT Bank Rakyat Indonesia PerseroTbk note 23g. Pada tahun 2009 dilakukan reklasifikasi lahan tanah dari aset tetap tanah ke persediaan tanah anak perusahaan PT KIE sebesar Rp 13.589.961.012 catatan 47 In 2009, The land inventory had been reclassified from fixed asset to inventories belong to the subsidiary PT KIE amounted to Rp 13.589.961.012 note 47. Aset tetap berupa bangunan, mesin-mesin utama boiler dan peralatan pembantu digunakan sebagai jaminan atas hutang bank kepada PT Bank Rakyat Indonesia Persero Tbk catatan 23g. 50.425.307.512 39.519.126.007 1.133.472.054.496 20.389.951.458 282.070.437 285.160.603.369 2009 Construction in progress are as follows: Selama tahun 2010 dan 2009 biaya bunga pinjaman atas proyek pabrik NPK Fused Blending yang dikapitalisasi menjadi aset masing-masing sebesar Rp 14.190.000.000 dan Rp 1.024.833.333 pada tingkat bunga obligasi 10,75. 129.235.631.900 Aset tetap pemilikan langsung digunakan sebagai jaminan atas hutang bank catatan 23 kepada PT Bank Mandiri Persero Tbk dan PT Bank CIMB Niaga Tbk, yang terdiri atas: 729.092.834.449 Rincian aset dalam pelaksanaan adalah sebagai berikut: Project progress of NPK Fused Blending Plant development as of December 31, 2010 accomplish to 99,5 and expected will be finished at 2011 with the total project amounted USD 18.236.915 Engineering Procurement Construction value amounted to USD 14.253.262 and Ownerhip Cost Control value amounted to USD 3.983.653 note 39d. During 2010 and 2009, the interest during construction for the project of coal-fired boiler amounted to Rp 6.713.917.311 on the interest rate at 6 - 10 . During 2010 and 2009, the interest during construction for the project of NPK Fused Blending factory amounted to Rp 14.190.000.000 and Rp 1.024.833.333 respectively on the bonds rate at 10,75. Direct acquired fixed assets are used as collateral for bank loans note 23 to PT Bank Mandiri Persero Tbk and PT Bank CIMB Niaga Tbk, that consist of: 178.059.562.706 197.687.350.645 2010 632.256.994.419 135.876.610.432 Perkembangan proyek pembangunan boiler batu bara per 31 Desember 2010 mencapai 59,56 dan diperkirakan selesai pada tahun 2011 dengan total proyek sebesar USD 62.093.248 dan Rp 394.202.715.700 catatan 39h. Project progress of coal-fired boiler development as of December 31, 2010 accomplish to 59,56 and expected will be finished at 2011 with the total project amounted USD 62.093.248 and Rp 394.202.715.700 note 39h. Selama tahun 2010 biaya bunga pinjaman untuk proyek boiler batu bara yang dikapitalisasi menjadi aset masing-masing sebesar Rp 6.713.917.311 pada tingkat suku bunga 6 - 10. As of December 31, 2009 and 2008, direct acquired fixed assets had been insured againts losses from fire, machinery breakdown and other risk under blanket policies with PT Asuransi Parolamas, PT Asuransi Jasa Indonesia Jasindo, PT Asuransi Ramayana and PT Asuransi Takaful for USD 1.180.421.078 and Rp 9.087.851.593.962 in 2010 and USD 1.170.420.137 and Rp 451.161.290.638 in 2009, respectively. Management believes that insurance coverages are adequate to cover possible losses on the assets insured. Aset tetap pabrik nitrogen anak perusahaan PT KDM digunakan sebagai jaminan atas hutang bank kepada PT Bank Internasional Indonesia Tbk catatan 23e. The fixed asset of the nitrogen factory belongs to subsidiary PT KDM is used for the guarantee of the bank loan to PT Bank Internasional Indonesia note 23e. Perkembangan proyek pembangunan pabrik NPK Fused Blending per 31 Desember 2010 mencapai 99,5 dan diperkirakan selesai pada tahun 2011 dengan total proyek sebesar USD 18.236.915 nilai Engineering Procurement Construction sebesar USD 14.253.262 dan nilai Ownerhip Cost Control sebesar USD 3.983.653 catatan 39d. Per tanggal 31 Desember 2010 dan 2009, aset tetap dengan pemilikan langsung telah diasuransikan terhadap risiko kebakaran, mesin pabrik dan risiko lainnya kepada PT Asuransi Parolamas, PT Asuransi Jasa Indonesia Jasindo, PT Asuransi Ramayana dan PT Asuransi Takaful dengan nilai pertanggungan masing-masing sebesar USD 1.180.421.078 dan Rp 9.087.851.593.962 pada tahun 2010 dan sebesar USD 1.170.420.137 dan Rp 451.161.290.638 pada tahun 2009. Manajemen berpendapat bahwa pertanggungan tersebut cukup menutupi kemungkinan kerugian atas aset yang dipertanggungkan. 38