PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 49 -
9. Aset Tetap
9. Property, Plant and Equipment
Selisih kurs 1 Januari
penjabaran 31 Maret
January 1, Translation
Penambahan Pengurangan
Reklasifikasi March 31,
2017 adjustment
Additions Deductions
Reclassifications 2017
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisition
Tanah 1,796,297
- -
- -
1,796,297 Land
Bangunan 96,115,878
- 405,621
- -
96,521,499 Buildings
Kendaraan 5,086,152
- -
- 5,086,152
Vehicles Perlengkapan kantor
6,348,067 -
188,140 -
2,436 6,533,771
Office equipment Pabrik, mesin dan peralatan
230,814,055 -
368,970 -
373,008 230,810,017
Plant, machinery and equipment Jalan dan saluran
24,913,632 -
537,072 -
- 25,450,704
Road and earthworks Konstruksi dalam penyelesaian
1,666,874 -
844,257 -
375,444 2,886,575
Construction in progress Aset sewa pembiayaan
65,438,993 -
570,454 -
- 66,009,447
Leased assets Jumlah
432,179,948 2,914,514
435,094,462 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisition
Bangunan 13,652,429
- 1,176,334
- -
14,828,763 Buildings
Kendaraan 4,756,867
- 50,681
- 4,807,548
Vehicles Perlengkapan kantor
5,245,192 -
100,080 -
5,345,272 Office equipment
Pabrik, mesin dan peralatan 88,295,177
- 2,379,079
90,674,256 Plant, machinery and equipment
Jalan dan saluran 16,930,082
- 95,712
- 17,025,794
Road and earthworks Aset sewa pembiayaan
27,685,969 -
2,046,159 -
- 29,732,128
Leased assets Jumlah
156,565,716 5,848,045
- 162,413,761
Total Nilai Tercatat
275,614,232 272,680,701
Net Book Value Changes during 2017
Perubahan selama tahun 2017
Selisih kurs 1 Januari
penjabaran 31 Desember
January 1, Translation
Penambahan Pengurangan
Reklasifikasi December 31,
2016 adjustment
Additions Deductions
Reclassifications 2016
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisition
Tanah 1.796.297
- -
- -
1.796.297 Land
Bangunan 95.600.024
24 268.213
- 247.665
96.115.878 Buildings
Kendaraan 5.231.298
- 139.682
284.828 -
5.086.152 Vehicles
Perlengkapan kantor 5.727.765
6.105 475.372
- 151.035
6.348.067 Office equipment
Pabrik, mesin dan peralatan 227.041.272
- 4.798.073
900.000 125.290
230.814.055 Plant, machinery and equipment
Jalan dan saluran 24.878.628
- 17.252
- 17.752
24.913.632 Road and earthworks
Konstruksi dalam penyelesaian 306.793
- 1.651.243
- 291.162
1.666.874 Construction in progress
Aset sewa pembiayaan 60.735.173
1.601 4.705.421
- -
65.438.993 Leased assets
Jumlah 421.317.250
7.730 12.055.256
1.184.828 -
432.179.948 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisition
Bangunan 9.679.149
27 3.973.307
- -
13.652.429 Buildings
Kendaraan 4.469.728
- 532.968
245.829 -
4.756.867 Vehicles
Perlengkapan kantor 4.480.385
1.601 729.939
- 36.469
5.245.192 Office equipment
Pabrik, mesin dan peralatan 79.295.413
- 9.533.072
495.000 38.308
88.295.177 Plant, machinery and equipment
Jalan dan saluran 16.467.162
- 461.081
- 1.839
16.930.082 Road and earthworks
Aset sewa pembiayaan 20.007.633
5.254 7.683.590
- -
27.685.969 Leased assets
Jumlah 134.399.470
6.882 22.913.957
740.829 -
156.565.716 Total
Nilai Tercatat 286.917.780
275.614.232 Net Book Value
Changes during 2016 Perubahan selama tahun 2016
Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai
berikut: Deductions pertain to the sale of certain property,
plant and equipment with details as follows:
PT J RESOURCES ASIA PASIFIK Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Pada tanggal 31 Maret 2017 Tidak diaudit dan 31
Desember 2016 Diaudit serta untuk Periode- periode yang Berakhir 31 Maret 2017 dan 2016
Tidak diaudit Angka-angka Disajikan dalam Dolar Amerika Serikat,
kecuali Dinyatakan Lain PT J RESOURCES ASIA PASIFIK Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
As of March 31, 2017 Unaudited and December 31, 2016 Audited and
For the Periods Ended March 31, 2017 and 2016 Unaudited
Figures are Presented in United States Dollar, unless Otherwise Stated
- 50 -
2017 2016
Penjualan aset tetap Sale of property, plant and equipment
Harga jual 240,022
Selling price Nilai tercatat
443,999 Net book value
Laba rugi penjualan -
203,977 Gain loss on sale
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows:
2017 2016
Dikapitalisasi ke: Capitalized to:
Aset eksplorasi dan evaluasi 9,176
40,632 Exploration and evaluation assets
Properti pertambangan -
- Mining properties
Dibebankan ke: Charged to:
Beban pokok penjualan Catatan 28 5,588,438
21,536,352 Costs of sales Note 28
Beban umum dan administrasi General and administrative expenses
Catatan 29 250,431
1,336,973 Note 29
Jumlah 5,848,045
22,913,957 Total
Pada tanggal 31 Maret 2017 dan 31 Desember 2016, aset tetap konstruksi dalam penyelesaian
merupakan akumulasi biaya konstruksi pabrik Grup masing-masing sebesar US 1.833.531 dan
US 1.666.874, atau sebesar 45 dan 78 dari nilai kontrak. Berdasarkan evaluasi manajemen,
aset tetap konstruksi dalam penyelesaian diperkirakan akan selesai pada tahun 2017 dan
tidak terdapat hambatan penyelesaian proyek tersebut.
As of March 31, 2017 and December 31, 2016, the construction in progress represents
accumulated construction costs of Group’s factories amounting to US 1,833,531 and US
1,666,874, respectively or 45 and 78 of the contract value. Based on management’s
evaluation, the construction in progress is expected to be completed in 2017 and that there
will be no hindrance on the project completion. Nilai tercatat aset tetap yang digunakan sebagai
jaminan atas pinjaman yang diperoleh Grup Catatan 21 pada tanggal 31 Maret 2017 dan 31
Desember 2016 masing masing sebesar US 223.016.993 dan US 228.710.784.
The carrying value of property, plant and equipment which are used as collateral on loans
obtained by the Group Note 21 as of March 31, 2017 and December 31, 2016
amounting to
US 223,016,993
and US 228,710,784 , respectively.
Aset tetap telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran dan risiko lainnya
sebagai berikut: Property, plant and equipment are insured with
third parties against losses from fire and other risks as follows:
a. Pada tanggal 31 Maret 2017, aset tetap dan
persediaan Catatan 6 telah diasuransikan dengan jumlah pertanggungan sebesar
US 457.972.750, Rp 2.700.000.000 dan RM 310.460.549. Selain asuransi tersebut,
aset tetap telah diasuransikan dengan jumlah pertanggungan sebesar US 321.757.534,
Rp 44.289.946.221 dan RM 78.331.666. a.
As of March 31, 2017, property, plant and equipment and inventories Note 6 are
insured with a total insurance coverage of US 457,972,750, Rp 2,700,000,000 and
RM 310,460,549. Further, property, plant and equipment are insured for a coverage
of US 321,757,534, Rp 44,289,946,221, and RM 78,331,666.
b. Pada tanggal 31 Desember 2016, aset tetap
dan persediaan
Catatan 6
telah b.
As of December 31, 2016, property, plant and equipment and inventories Note 6 are