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
-
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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
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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.
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