PERSEDIAAN INVENTORIES Citra Tubindo Tbk Billingual Juni Released
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
51
10. ASET TETAP lanjutan 10. PROPERTY,
PLANT AND
EQUIPMENT continued
Aset tetap terdiri dari: lanjutan
Property, plant and equipment consist of the following: continued
Selisih Kurs Karena
Penjabaran Laporan
Keuangan Penambahan
Pengurangan Difference in
Saldo Awal Reklasifikasi
Reklasifikasi Foreign
Saldo Akhir Beginning
Additions Deductions
Currency Ending
31 Desember 2013 Balance
Reclassifications Reclassifications Translation
Balance December 31, 2013
Biaya Perolehan Cost
Pemilikan Langsung Direct Ownership
Hak atas tanah 1.644.224
503.678 182.325
- 1.965.577
Landrights Pengembangan prasarana
- 422.573
- -
422.573 Leasehold improvements
Bangunan dan prasarana 50.954.440
851.171 427.763
- 51.377.848
Building and improvements Mesin dan peralatan
66.086.286 11.187.532
195.686 50.444
77.027.688 Machinery and equipment
Peralatan kantor 3.842.235
209.683 617.455
10.492 3.423.971
Office equipment Peralatan pengangkutan
1.621.296 439.352
261.838 12.777
1.786.033 Transportation equipment
Aset dalam penyelesaian 26.454
5.165.498 909.038
- 4.282.914
Construction in progress Sub-jumlah
124.174.935 18.779.487
2.594.105 73.713
140.286.604 Sub-total
Pemilikan Tidak Langsung Indirect Ownership
Aset sewaan Leased asset
Mesin dan peralatan 5.920.800
- 5.920.800
- -
Machinery and equipment Peralatan pengangkutan
362.772 -
362.772 -
- Transportation equipment
Jumlah 130.458.507
18.779.487 8.877.677
73.713 140.286.604
Total Akumulasi Penyusutan
Accumulated Depreciation Pemilikan Langsung
Direct Ownership Pengembangan prasarana
- 23.201
- -
23.201 Leasehold improvements
Bangunan dan prasarana 20.041.525
1.729.370 130.175
- 21.640.720
Building and improvements Mesin dan peralatan
53.517.092 5.609.146
181.033 2.890
58.942.315 Machinery and equipment
Peralatan kantor 3.602.528
168.277 619.792
7.657 3.143.356
Office equipment Peralatan pengangkutan
1.208.098 336.326
213.353 10.782
1.320.289 Transportation equipment
Sub-jumlah 78.369.243
7.866.320 1.144.353
21.329 85.069.881
Sub-total Pemilikan Tidak Langsung
Indirect Ownership Aset sewaan
Leased asset Mesin dan peralatan
2.035.275 -
2.035.275 -
- Machinery and equipment
Peralatan pengangkutan 139.330
35.280 174.610
- -
Transportation equipment Jumlah
80.543.848 7.901.600
3.354.238 21.329
85.069.881 Total
Nilai Buku Neto 49.914.659
55.216.723 Net Book Value
Pembebanan penyusutan adalah sebagai berikut: Depreciation expense allocation is as follows:
Enam bulan yang Enam bulan yang
berakhir pada berakhir pada
tanggal 30 Juni 2014 tanggal 30 Juni 2013
Six months Six months
ended ended
June 30, 2014 June 30, 2013
Beban pokok penjualan dan jasa 2.704.617
2.555.202 Cost of sales and services
General and administrative expenses Beban umum dan administrasi Catatan 24
272.802 250.891
Note 24
Jumlah 2.977.419
2.806.093 Total
Untuk enam bulan yang berakhir pada tanggal 30 Juni 2014, penambahan aset tetap termasuk
reklasifikasi aset dalam penyelesaian ke mesin dan peralatan dengan biaya perolehan sebesar
AS1.650.027. For the six months ended June 30, 2014, additions
to property,
plant and
equipment include
reclassifications of construction in progress to machinery and equipment with total cost of
US1,650,027.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
52
10. ASET TETAP lanjutan 10. PROPERTY,
PLANT AND
EQUIPMENT continued
Pada tahun 2013, penambahan aset tetap termasuk reklasifikasi aset dalam penyelesaian ke
bangunan dan prasarana dan mesin dan peralatan, bangunan dan prasarana ke hak atas tanah,
peralatan pengangkutan pemilikan tidak langsung ke peralatan pengangkutan pemilikan langsung,
mesin dan peralatan pemilikan tidak langsung ke mesin dan peralatan pemilikan langsung dan uang
muka lainnya ke aset dalam penyelesaian, bangunan, mesin dan peralatan dengan biaya
perolehan sebesar AS14.082.230. In 2013, additions to property, plant and equipment
include reclassifications of construction in progress to building and improvements and machinery and
equipment, building and improvements to landrights, indirect ownership leased transportation equipment
to direct ownership transportation equipment, indirect ownership leased machinery and equipment
to direct ownership machinery and equipment, and other advances to construction in progress, building,
machinery and equipment with total cost of US14,082,230.
Pengurangan aset tetap juga berasal dari penjualan aset tetap dengan rincian sebagai
berikut: The deductions in property, plant and equipment
also represent sales of property, plant and equipment with the following details:
Enam bulan yang Enam bulan yang
berakhir pada berakhir pada
tanggal 30 Juni 2014 tanggal 30 Juni 2013
Six months Six months
ended ended
June 30, 2014 June 30, 2013
Nilai buku -
- Net book value
Harga jual 19.164
39.281 Proceeds
Gain on sale of property, plant Laba penjualan aset tetap Catatan 25
19.164 39.281
and equipment Note 25
Rincian aset dalam penyelesaian pada tanggal 30 Juni 2014 dan 31 Desember 2013 adalah
sebagai berikut:
The details of construction in progress as of June 30, 2014 and December 31, 2013 are as
follows:
Persentase Estimasi
Penyelesaian Jumlah
Penyelesaian Percentage of
Biaya Perolehan Estimated
30 Juni 2014 Completion
Cost Completion
June 30, 2014
Mesin dan peralatan 51,00-90,00
6.501.772 2015
Machinery and equipment
31 Desember 2013 December 31, 2013
Mesin dan peralatan 15,00-85,00
4.282.914 2014
Machinery and equipment
Selama tahun yang berakhir pada tanggal 31 Desember 2013, manajemen Entitas Anak
tertentu memutuskan untuk menghapusbukukan beberapa aset tetap sebagai berikut:
For the year ended on December 31, 2013, certain Subsidiaries’ management decided to write-off
certain equipment units, as follows:
Akumulasi Nilai Buku
Biaya Penyusutan
Neto Perolehan
Accumulated Net Book
31 Desember 2013 Cost
Depreciation Value
December 31, 2013
NSCT Inc NSCT Inc
Mesin dan peralatan 89
89 -
Machinery and equipment
Peralatan kantor 705
705 -
Office equipment
Sarana Citranusa Kabil Sarana Citranusa Kabil
Mesin dan peralatan 25.318
25.318 -
Machinery and equipment
Peralatan pengangkutan 83.660
83.660 -
Transportation equipment
Peralatan kantor 645.662
645.662 -
Office equipment