Pada tanggal 31 Maret 2016 dan 31 Desember 2015, aset tetap Grup telah diasuransikan terhadap risiko bencana alam, kebakaran, kerusuhan, sabotase, kekerasan dan penghentian operasi dengan nilai pertanggungan keseluruhan masing-masing sebesar AS$1,32 milyar dan AS$1,32 milyar, atau setara dengan Rp17,52 triliun (nilai penuh) dan Rp18,25 triliun (nilai penuh), yang menurut pendapat manajemen memadai untuk menutup kemungkinan terjadinya kerugian yang timbul dari risiko-risiko tersebut.
As at March 31, 2016 and December 31, 2015, the Group‟s property, plant and equipment were covered by insurance against risks of loss due to natural disaster, fire, riots, sabotage, vandalism and business interruptions with a total coverage of US$1.32 billion and US$1.32 billion, respectively, or equivalent to Rp17.52 trillion (full amount) and Rp18.25 trillion (full amount), respectively, which is considered adequate by the management to cover possible losses arising from such risks.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, aset tetap CSD sebesar Rp113.500.000 digunakan sebagai jaminan atas utang bank (Catatan 17c).
As at March 31, 2016, and December 31, 2015, CSD‟s property, plant and equipment amounting to Rp113,500,000 are used as collateral for a bank loan (Note 17c).
Pada tahun yang berakhir 31 Desember 2015, Grup mengubah metode pengukuran tanah dari sebelumnya metode harga perolehan menjadi metode revaluasi. Nilai wajar tanah Grup pada tanggal 31 Desember 2015 ditentukan berdasarkan hasil penilaian yang dilakukan oleh KJPP Doli Siregar & Rekan, penilai independen yang teregistrasi di OJK, dengan menggunakan pendekatan data pasar, sebagaimana tercantum dalam laporannya tertanggal 24 November 2015 dan 19 Januari 2016.
During the year ended December 31, 2015, the Group changed the measurement method for land from the previous cost method to the revaluation method. The fair values of the Group‟s land as at December 31, 2015, were determined based on the results of valuation carried out by KJPP Doli Siregar & Rekan, an independent valuer registered with the OJK, on the basis of the market data approach, as stated in its report dated November 24, 2015 and January 19, 2016.
Surplus revaluasi dikreditkan pada penghasilan
komprehensif lainnya dan disajikan sebagai “surplus
revaluasi aset” di ekuitas.
The revaluation surplus was credited to other
comprehensive income and is shown as “asset
revaluation surplus” in equity.
Biaya penyusutan aset tetap untuk periode tiga bulan yang berakhir 31 Maret 2016 dan tahun yang berakhir 31 Desember 2015 dialokasikan sebagai berikut:
Depreciation of property, plant and equipment for the three month period ended March 31, 2016 and the years ended December 31, 2015 was allocated as follows:
31 Maret/ 31 Desember/
March December
2016 2015
Biaya produksi (Catatan 25) 166,597,399 663,242,190 Production costs (Note 25)
Beban umum dan administrasi General and administrative
(Catatan 26) 6,091,595 33,033,094 expenses (Note 26)
Aset eksplorasi dan evaluasi, Exploration and evaluation assets,
properti pertambangan dan mining properties and
aset dalam penyelesaian - 10,485,997 construction in progress
Jumlah 172,688,994 706,761,281 Total
Aset dalam penyelesaian merupakan proyek yang belum selesai pada tanggal laporan posisi keuangan konsolidasian. Aset dalam penyelesaian pada tanggal 31 Maret 2016 terutama terdiri dari Proyek Perluasan Pabrik Feronikel Pomalaa, Proyek Pabrik Feronikel Halmahera Timur dan sarana dan pengembangan tambang di Pomalaa dan Pongkor. Aset dalam penyelesaian tersebut diperkirakan akan selesai antara tahun 2016 dan 2017 dengan persentase penyelesaian saat ini berkisar antara 20,81% - 99,10%.
Construction in progress represents projects that have not been completed at the date of the
consolidated statement of financial position.
Construction in progress as at March 31, 2016 mainly comprised Pomalaa Ferronickel Plant Expansion Project, East Halmahera Ferronickel Plant Project and mining facilities and development in Pomalaa and Pongkor. Those constructions are estimated to be completed between 2016 and 2017 with the current percentage of completion being between 20.81% - 99.10%.
10. ASET TETAP (lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT (continued)
Pada periode tiga bulan yang berakhir 31 Maret 2016, Grup mengkapitalisasi biaya pinjaman sebesar Rp47.983.138 (31 Desember 2015: Rp243.254.115), atas aset kualifikasian. Biaya pinjaman dikapitalisasi pada tingkat bunga rata-rata tertimbang dari pinjaman umum yaitu sebesar 2,43% (2015: 12,98%)
During the three month period ended March 31, 2016, the Group capitalised borrowing costs amounting to Rp47,983,138 (December 31, 2015: Rp243,254,115), on qualifying assets. Borrowing costs were capitalised at the weighted-average rate of its general borrowings of 2.43% (2015: 12.98%).
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, manajemen berkeyakinan bahwa penyisihan penurunan nilai aset tetap telah memadai.
As at March 31, 2016 and December 31, 2015, management believes that provision for impairment in the value of the property, plant and equipment is adequate.
Akumulasi rugi penurunan nilai aset tetap pada tanggal 31 Maret 2016 dan 31 Desember 2015 merupakan penurunan nilai yang diakui atas aset tetap CSD.
Accumulated impairment loss on property, plant and equipment as at March 31, 2016 and December 31, 2015 represents impairment loss recognised on property, plant and equipment of CSD.
Pada periode tahun yang berakhir 31 Desember 2015, aset tetap tertentu dilepas pada nilai tercatatnya senilai Rp1.852.012.
During the years ended December 31, 2015, certain property, plant and equipment were disposed of at their net carrying value of Rp1,852,012.
Pada tanggal 31 Maret 2016, bangunan, mesin dan peralatan Grup (termasuk aset dalam penyelesaian) dengan nilai tercatat sebesar Rp9.264.886.784 memiliki nilai wajar sebesar Rp10.498.791.959. Tidak ada perbedaan yang signifikan antara nilai wajar dan nilai tercatat atas aset tetap selain bangunan, mesin dan peralatan.
As at March 31, 2016, the Group‟s buildings, plant, machineries and equipment (including construction in progress) with a carrying value amounting to Rp9,264,886,784 has a fair value amounting to Rp10,498,791,959. There is no significant difference between the fair value and the carrying value of property, plant and equipment other than buildings, machineries and equipment.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, Grup memiliki aset tetap yang telah disusutkan penuh dan masih digunakan masing-masing sebesar Rp3.039.469.305 dan Rp2.825.390.970.
As at March 31, 2016 and December 31, 2015, the Group has property, plant and equipment that has been fully depreciated and are still in use totaling
Rp3,039,469,305 and Rp2,825,390,970,
11. PROPERTI PERTAMBANGAN 11. MINING PROPERTIES