PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 532 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
12. ASET TETAP lanjutan
12. FIXED ASSETS continued
2013
Saldo awal Reklasifikasi
Saldo akhir Beginning
Penambahan Reclassifi- Pengurangan
Ending balance
Additions cations
Disposals balance
Kepemilikan langsung Directly owned
Harga perolehan Acquisition costs
Tanah 233,648
58,854 -
29 292,473
Land Prasarana jalan dan jembatan
767,599 -
271,730 -
1,039,329 Roads and bridges
Bangunan, instalasi dan Buildings, installations and
mesin 1,801,968
- 481,907
5,128 2,278,747 machinery
Mesin dan peralatan 1,571,540
14 710,009
180 2,281,383 Machinery and equipment
Alat pengangkutan 857,284
1,980 65,249
10,637 913,876
Vehicles Peralatan kantor dan
perumahan 59,522
936 196
263 60,391
Office and housing equipment 5,291,561
61,784 1,529,091
16,237 6,866,199
Aset dalam penyelesaian Construction in progress
Prasarana jalan dan jembatan 275,939
286,661 260,630
- 301,970
Roads and bridges Bangunan, instalasi dan
Buildings, installations and mesin
498,485 509,255
446,992 -
560,748 machinery
Mesin dan peralatan 834,363
1,136,706 821,469
- 1,149,600
Machinery and equipment 1,608,787
1,932,622 1,529,091 -
2,012,318 6,900,348
1,994,406 -
16,237 8,878,517
Akumulasi penyusutan Accumulated depreciation
Prasarana jalan dan jembatan 286,793
51,211 -
- 338,004
Roads and bridges Bangunan, instalasi dan
Buildings, installations and mesin
457,933 101,071
- 1,450
557,554 machinery
Mesin dan peralatan 698,020
131,436 -
129 829,327
Machinery and equipment Alat pengangkutan
491,384 125,380
- 10,540
606,224 Vehicles
Peralatan kantor dan perumahan
47,545 6,414
- 263
53,696 Office and housing equipment 1,981,675
415,512 -
12,382 2,384,805
Nilai buku bersih
4,918,673 6,493,712
Net book value
PT ASTRA AGRO LESTARI Tbk DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 533 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015
Expressed in millions of Rupiah, unless otherwise stated
12. ASET TETAP lanjutan
12. FIXED ASSETS continued
Penyusutan aset
tetap dialokasikan
sebagai berikut:
Depreciation of fixed assets was allocated as follows:
2015 2014
2013
Beban produksi 521,036
412,138 299,047
Costs of production General and administrative
Beban umum dan administrasi 87,471
75,394 68,969
expenses Tanaman belum menghasilkan
55,637 49,098
47,496 Immature plantations
664,144 536,630
415,512 Bangunan,
mesin dan
alat pengangkutan
diasuransikan terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sejumlah
Rp 12.136 miliar 2014: Rp 10.820 miliar, 2013: Rp
8.523 miliar
yang menurut
manajemen memadai untuk menutupi kemungkinan kerugian
atas risiko-risiko tersebut. Buildings, machinery and vehicles are covered by
insurance against losses from fire and other risks for
a total
coverage of
Rp 12,136
billion 2014: Rp 10,820 billion, 2013: Rp 8,523 billion,
which in the opinion of management is adequate to cover possible losses arising from such risks.
Dari sisi anggaran biaya konstruksi pada tanggal laporan posisi keuangan, aset dalam penyelesaian
rata-rata telah mencapai persentase penyelesaian kurang lebih 76 dan diperkirakan akan selesai
pada tahun 2016 2014: kurang lebih 60 dan diperkirakan akan selesai pada tahun 2015, 2013:
kurang lebih 60 dan diperkirakan akan selesai pada tahun 2014.
Based on budgeted construction cost at statements of financial position date, the construction in
progress had an average percentage of completion of approximately 76 and is expected to be
completed in 2016 2014: approximately 60 and is expected to be completed in 2015, 2013:
approximately
60 and
is expected
to be
completed in 2014. Hak atas tanah berupa HGU dan Hak Guna
Bangunan HGB dengan masa berlaku sampai dengan tahun antara 2015 sedang dalam proses
perpanjangan dan
2099. Manajemen
berkeyakinan bahwa hak atas tanah tersebut dapat diperbaharui.
Land rights are in the form of HGU and Building Usage Right HGB titles which will expire within
2015 which is in the renewal process to 2099. Management believes the land rights can be
renewed.
Nilai wajar aset tetap pada tanggal laporan posisi keuangan adalah sebesar Rp 11.575 miliar
2014: Rp 10.107 miliar, 2013: Rp 7.622 miliar. Perbedaan signifikan terhadap nilai tercatat aset
tetap pada aset tanah dan bangunan, sedangkan terhadap
aset tetap
lainnya tidak
berbeda signifikan.
Nilai wajar
tanah dan
bangunan berdasarkan hirarki nilai wajar Tingkat 2 “transaksi
pasar yang dapat diobservasi”. The fair value of fixed assets at the statements of
financial position date amounted to Rp 11,575 billion 2014: Rp 10,107 billion, 2013: Rp 7,622
billion. The significant difference with carrying amount of the fixed assets is on land and buildings,
whereas on the other fixed assets they are not significantly different. The fair value of land and
buildings based on fair value hierarchy Level 2 “observable current market transactions”.
Jumlah harga perolehan aset tetap yang telah disusutkan penuh dan masih digunakan adalah
sebesar Rp 1.204 miliar 2014: Rp 976 miliar, 2013: Rp 850 miliar.
The acquisition costs of fixed assets which have been fully depreciated and still being used
amounted to Rp 1,204 billion 2014: Rp 976 billion, 2013: Rp 850 billion.
Manajemen berpendapat bahwa tidak terdapat penurunan atas nilai tercatat aset tetap tersebut.
Management is of the view that there has been no impairment in the carrying amounts of fixed assets.
