Tanaman menghasilkan Mature plantations
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
58
13. ASET TETAP 13. FIXED ASSETS
Tahun yang berakhir pada 31 Desember 2015 Year ended December 31, 2015
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai perolehan
Cost
Tanah 299.933.261
77.184.287 -
- 377.117.548 Land
Bangunan 575.629.973
43.152.469 240.099
71.496.637 690.038.980 Buildings
Prasarana 227.101.621
8.035.019 -
32.961.526 268.098.166 Infrastructures
Mesin dan peralatan 895.419.425
28.269.924 1.066.356
48.987.345 971.610.338 Machinery and equipment
Tangki 19.043.457
382.491 42.611
- 19.383.337
Tanks Kendaraan dan alat-alat berat 269.321.550
51.177.074 2.025.319
- 318.473.305 Vehicles and heavy equipment Peralatan kantor
68.677.224 13.363.627
231.725 -
81.809.126 Office equipment
Aset dalam penyelesaian 240.415.998 146.052.386
- 153.445.508 233.022.876 Constructions in progress
Total nilai perolehan 2.595.542.509 367.617.277
3.606.110 - 2.959.553.676
Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 140.852.590
33.580.924 101.180
- 174.332.334 Buildings
Prasarana 41.394.448
12.285.583 -
- 53.680.031
Infrastructures Mesin dan peralatan
508.985.634 77.161.011
882.831 - 585.263.814
Machinery and equipment Tangki
12.012.490 645.614
29.516 -
12.628.588 Tanks
Kendaraan dan alat-alat berat 130.505.092 30.358.732
1.401.921 - 159.461.903 Vehicles and heavy equipment
Peralatan kantor 48.184.473
9.366.090 134.254
- 57.416.309
Office equipment Total akumulasi penyusutan 881.934.727 163.397.954
2.549.702 - 1.042.782.979 Total accumulated depreciation
Nilai tercatat 1.713.607.782
1.916.770.697 Carrying value
Penurunan nilai 7.442.177
- -
- 7.442.177
Impairment loss
Nilai tercatat neto 1.706.165.605
1.909.328.520 Net carrying value
Penambahan nilai
perolehan tanah
termasuk penambahan
dari kombinasi
bisnis -
pada nilai
wajar sebesar
Rp3.500.000 Catatan
5 Additions of cost of land is including additions through business combination – at fair value amounted to Rp3,500,000 Note 5
Tahun yang berakhir pada 31 Desember 2014 Year ended December 31, 2014
Saldo awal Saldo akhir
Beginning Penambahan Pengurangan Reklasifikasi Ending
balance Additions Deductions Reclassifications
balance Nilai perolehan
Cost
Tanah 246.250.479
53.682.782 -
- 299.933.261 Land
Bangunan 475.062.224
33.257.332 1.175.818
68.486.235 575.629.973 Buildings
Prasarana 195.999.075
25.449.014 -
5.653.532 227.101.621 Infrastructures
Mesin dan peralatan 783.529.141
88.545.402 947.431
24.292.313 895.419.425 Machinery and equipment
Tangki 18.789.676
253.781 -
- 19.043.457
Tanks Kendaraan dan alat-alat berat 223.507.028
50.423.882 4.609.360
- 269.321.550 Vehicles and heavy equipment Peralatan kantor
62.165.117 6.712.857
200.750 -
68.677.224 Office equipment
Aset dalam penyelesaian 141.905.295 196.942.783
- 98.432.080 240.415.998 Constructions in progress
Total nilai perolehan 2.147.208.035 455.267.833
6.933.359 - 2.595.542.509
Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 114.140.030
27.597.136 884.576
- 140.852.590 Buildings
Prasarana 31.244.612
10.149.836 -
- 41.394.448
Infrastructures Mesin dan peralatan
433.075.142 75.965.899
55.407 - 508.985.634
Machinery and equipment Tangki
11.393.757 618.733
- -
12.012.490 Tanks
Kendaraan dan alat-alat berat 109.777.857 25.144.497
4.417.262 - 130.505.092 Vehicles and heavy equipment
Peralatan kantor 39.223.868
9.131.742 171.137
- 48.184.473
Office equipment Total akumulasi penyusutan 738.855.266 148.607.843
5.528.382 - 881.934.727 Total accumulated depreciation
Nilai tercatat 1.408.352.769
1.713.607.782 Carrying value
Penurunan nilai 7.442.177
- -
- 7.442.177
Impairment loss
Nilai tercatat neto 1.400.910.592
1.706.165.605 Net carrying value
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
59
13. ASET TETAP lanjutan 13. FIXED ASSETS
continued
Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung.
All fixed assets are direct ownership. Kapitalisasi biaya pinjaman ke aset tetap sebesar
Rp5.317.758 untuk tahun yang berakhir pada tanggal 31 Desember 2014.
The borrowing costs capitalized into fixed assets amounted to Rp5,317,758 for the year ended
December 31, 2014. Penyusutan aset tetap dibebankan ke akun-akun
berikut ini: Depreciation of fixed assets were charged to the
following accounts:
Tahun yang berakhir pada tanggal 31 Desember
Year ended December 31, 2015
2014
Beban pokok penjualan 142.188.537
133.274.538 Cost of sales
Tanaman belum menghasilkan - Immature plantations -
biaya pengembangan 11.232.252
6.909.395 development cost
Beban umum dan administrasi 5.687.644
6.070.039 General and administrative expenses
Hutan tanaman industri Industrial timber and non-timber
dalam pengembangan 4.289.521
2.353.871 plantations under development stage
Total 163.397.954
148.607.843 Total
Pada tanggal-tanggal 31 Desember 2015 dan 2014, rincian persentase penyelesaian dan
estimasi waktu penyelesaian untuk aset dalam penyelesaian adalah sebagai berikut:
As of December 31, 2015 and 2014, the details of percentage
of completion
and estimated
completion dates of constructions in progress are as follows:
Persentase Nilai
Estimasi penyelesaian tercatat
waktu penyelesaian Percentage of Carrying
Estimated time 31 Desember 2015
completion value
of completion December 31, 2015
Mesin dan peralatan 81
122.672.642 JuniJune 2016
Machinery and equipment Bangunan
46 87.954.203 SeptemberSeptember 2016
Buildings Prasarana
75 22.361.031
AgustusAugust 2016 Infrastructure
Tangki 5
35.000 JuniJune 2016
Tanks
233.022.876 Persentase
Nilai Estimasi
penyelesaian tercatat waktu penyelesaian
Percentage of Carrying Estimated time
31 Desember 2014 completion
value of completion
December 31, 2014
Mesin dan peralatan 67
139.338.684 NovemberNovember 2015 Machinery and equipment
Bangunan 41
68.314.947 NovemberNovember 2015 Buildings
Prasarana 61
32.762.367 JuniJune 2015
Infrastructures
240.415.998