PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
48
11. ASET TETAP lanjutan 11. FIXED ASSETS continued
Sampai dengan tanggal 18 April 2011, mesin dan peralatan berat tertentu milik ABN senilai
Rp3.858.842 digunakan sebagai jaminan atas fasilitas pinjaman dari PT Bank Danamon
Indonesia, Tbk. Up to April 18, 2011, certain of ABN’s machinery and
equipment amounting to Rp3,858,842 was pledged as collateral for the loan from PT Bank Danamon
Indonesia, Tbk. Pada tanggal-tanggal 30 September 2012 dan 31
Desember 2011, manajemen Grup berkeyakinan bahwa tidak ada indikasi penurunan nilai aset
tetap. As of September 30, 2012 and December 31, 2011,
the Group management believes that there was no indication of impairment in the value of fixed assets.
Rincian aset dalam penyelesaian adalah sebagai berikut:
The details of construction in progress are as follows:
30 September 2012 September 30, 2012 Rata-rata Persentase
Akumulasi Penyelesaian
Biaya Average Percentage of
Accumulated Tanggal Estimasi Penyelesaian
Completion Cost
Estimated Completion Date
Mesin dan peralatan
Machinery and equipment
70 178.131
Oktober 2012October 2012 KendaraanVehicle
90 39.507
Januari 2013January 2013 BangunanBuilding
80 97.505
Oktober 2012October 2012 ConveyorConveyor
5 227.438
Desember 2012December 2012 Jalan dan jembatan
Roads and bridges 95
1.882.744 Desember 2012December 2012
Total
2.425.325
Total
31 Desember 2011 December 31, 2011 Rata-rata Persentase
Akumulasi Penyelesaian
Biaya Average Percentage of
Accumulated Tanggal Estimasi Penyelesaian
Completion Cost
Estimated Completion Date
Mesin dan peralatan Machinery and equipment
95-98 1.853.644
April 2012April 2012 WorkshopWorkshop
94 283.516
Februari 2012February 2012 BangunanBuilding
90 314.850
Februari 2012February 2012 Jalan dan jembatan
Roads and bridges 75
1.036.930 Desember 2012December 2012 Perabot dan peralatan kantor
Furniture, fixtures and office equipment 99
55.642 Desember 2012December 2012
Total
3.544.582
Total
dihitung sebagai perbandingan akumulasi biaya terhadap anggarandetermined as proportionate of accumulated cost against the budget
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Biaya produksi Catatan 29 2.321.726
1.676.416 Production costs Note 29
Beban umum dan General and administrative
administrasi Catatan 30 687.980
263.387 expenses Note 30
Total 3.009.706
1.939.803 Total
12. BIAYA PENGUPASAN
TANAH YANG
DITANGGUHKAN 12. DEFERRED STRIPPING COSTS
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
ABN 15.273.600
146.942 ABN
TBEIM 7.789.060
2.330.181 TBEIM
TMU 276.253
445.893 TMU
Total 23.338.913
2.923.016 Total
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
49
13. BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN
13. DEFERRED EXPLORATION
AND DEVELOPMENT EXPENDITURES
Biaya pengupasan tanah yang ditangguhkan merupakan kelebihan biaya pengupasan tanah
aktual entitas anak atas estimasi rata-rata rasio pengupasan tanah selama umur tambang.
Deferred stripping costs represent the excess of actual stripping costs of subsidiaries over the
average of the estimated stripping ratio over the life of the mine.
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2012
Anak Perusahaan: Subsidiaries:
Tanah tambang 37.055.488
30.750.315 Mining land
Pemboran eksplorasi 10.546.838
10.509.538 Exploration drilling
Penyelidikan umum 176.762
576.966 General survey
Geologi dan geofisika 2.553.742
1.586.880 Geology and geophysical
Perijinan dan administrasi 638.922
638.611 Permit and administrative
Lain-lain 3.100.977
2.841.218 Others
54.072.729 46.903.528
Dikurangi: Less:
Akumulasi amortisasi 4.698.649
3.446.756 Accumulated amortization
Biaya eksplorasi dan pengembangan tangguhan
Deferred exploration and development - bersih
49.374.080 43.456.772
expenditures - net
Biaya eksplorasi dan pengembangan tangguhan di atas merupakan pengeluaran sehubungan dengan
eksplorasi dan pengembangan area tambang entitas anak.
The above deferred exploration and development
expenditures represent expenditures in relation to exploration and development of subsidiaries’
mining area. Pengelompokkan
biaya eksplorasi
dan pengembangan tangguhan berdasarkan tahapan
kegiatan masing-masing area of interest.
Classification of deferred exploration and
development expenditures based on activities at the respective area of interests.
30 September 2012 31 Desember 2011 September 30, 2012 December 31, 2011
Berdasarkan tahapan kegiatan Based on the phase of
pada area of interest: activities at area of interest:
Tambang produksi 29.057.010
24.218.623 Producing mines
Pengembangan Development
dan konstruksi 5.266.041
5.008.894 and construction
Eksplorasi 15.051.029
14.229.255 Exploration
49.374.080 43.456.772
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 30 September 2012 dan
31 Desember 2011 dan Sembilan bulan yang berakhir pada tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Dolar Amerika Serikat,
kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED
September 30, 2012 and December 31, 2011 and
Nine months ended September 30, 2012 and 2011
Expressed in United States Dollar, unless otherwise stated
50
13. BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan