Rincian aset tetap adalah sebagai berikut: (lanjutan) The details of fixed assets are as follows:
(continued)
Tahun yang Berakhir pada Tanggal 31 Desember 2018/
Year Ended December 31, 2018
Selisih Dekonsolidasi
Saldo Awal/ Translasi/ SS/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translation Deconsolidation Ending
Balances Additions Deductions Reclassifications Difference of SS Balances
Biaya perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 24.320.801 910.873 - - (373.380) (404.840) 24.453.454 Land
Jalan dan infrastruktur 146.279.538 1.640.093 - 738.204 - - 148.657.835 Road and infrastructure
Bangunan dan prasarana 52.129.701 792.912 (119.782) 307.497 (1.256.292) (1.142.130) 50.711.906 Building and improvements
Perlengkapan, perabot dan Office furniture, fixtures and
peralatan kantor 21.956.660 1.222.230 (84.796) 128.515 (513.530) (3.231.366) 19.477.713 equipment
Kendaraan 22.411.753 2.133.633 (1.023.858) 8.372.122 (481.356) (48.978) 31.363.316 Vehicles
Kapal 34.823.043 134.495 - - - - 34.957.538 Vessels
Mesin dan peralatan 720.828.853 8.088.451 (6.801.215) 93.729.083 (19.384.952) (302.821.081) 493.639.139 Machinery and equipment
Sub-total 1.022.750.349 14.922.687 (8.029.651) 103.275.421 (22.009.510) (307.648.395) 803.260.901 Sub-total
Aset dalam penyelesaian 25.242.041 7.125.922 - (7.975.837) (1.480.387) (102.278) 22.809.461 Construction in-progress
Sewa pembiayaan Finance lease
Kendaraan 23.043.986 - - (8.305.678) (2.329) - 14.735.979 Vehicles
Kapal 25.186.305 858.074 - - - - 26.044.379 Vessels
Mesin dan peralatan 111.858.728 - - (87.936.931) - - 23.921.797 Machinery and equipment
Sub-total 160.089.019 858.074 - (96.242.609) (2.329) - 64.702.155 Sub-total
Total biaya perolehan 1.208.081.409 22.906.683 (8.029.651) (943.025) (23.492.226) (307.750.673) 890.772.517 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Jalan dan infrastruktur 37.231.012 11.288.935 - - - - 48.519.947 Road and infrastructure
Bangunan dan prasarana 20.160.794 3.965.140 (68.854) - (479.818) (1.022.061) 22.555.201 Building and improvements
Perlengkapan, perabot dan Office furniture, fixtures and
peralatan kantor 19.850.076 1.985.690 (60.378) - (446.324) (3.034.099) 18.294.965 equipment
Kendaraan 20.639.548 652.841 (967.561) 8.208.874 (376.899) (45.658) 28.111.145 Vehicles
Kapal 17.988.582 3.312.413 - (297.000) - - 21.003.995 Vessels
Mesin dan peralatan 393.434.298 49.791.603 (5.499.324) 55.596.523 (11.623.985) (178.955.334) 302.743.781 Machinery and equipment
Sub-total 509.304.310 70.996.622 (6.596.117) 63.508.397 (12.927.026) (183.057.152) 441.229.034 Sub-total
Sewa pembiayaan Finance lease
Kendaraan 16.813.157 2.691.043 - (8.208.874) (1.769) - 11.293.557 Vehicles
Kapal 9.538.795 1.793.344 - - - - 11.332.139 Vessels
Mesin dan peralatan 61.278.817 3.435.371 - (55.299.523) - - 9.414.665 Machinery and equipment
Sub-total 87.630.769 7.919.758 - (63.508.397) (1.769) - 32.040.361 Sub-total
Total accumulated
Total akumulasi penyusutan 596.935.079 78.916.380 (6.596.117) - (12.928.795) (183.057.152) 473.269.395 depreciation
Rugi penurunan nilai Impairment losses
Perlengkapan, perabot dan Office furniture, fixtures and
peralatan kantor 4.403 - - - (219) (4.184) - equipment
Kapal 2.047.887 6.254.180 - - - - 8.302.067 Vessels
Mesin dan peralatan 6.283.387 6.248.179 (71.310) - (236.332) (4.047.563) 8.176.361 Machinery and equipment
Nilai tercatat neto 602.810.653 401.024.694 Net carrying amount
Rincian laba penjualan aset tetap - neto adalah sebagai berikut:
The details of gain on sale of fixed assets - net are as follows:
Tahun yang Berakhir pada Tanggal
31 Desember/
Year Ended December 31,
2019 2018
Hasil penjualan aset tetap 3.241.781 1.788.921 Proceeds from sale of fixed assets Nilai tercatat neto aset tetap (2.183.442) (1.252.490) Net carrying amounts of fixed assets
Laba penjualan aset tetap - neto 1.058.339 536.431 Gain on sale of fixed assets - net
Laba penjualan aset tetap - neto dicatat sebagai bagian dari “Pendapatan Lainnya” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2019 dan 2018.
Gain on sale of fixed assets - net is recorded as part of “Other Income” in the consolidated statement of profit or loss and other comprehensive income for the years ended December 31, 2019 and 2018.
Nilai tercatat aset tetap yang dihapus untuk tahun yang berakhir pada tanggal 31 Desember 2019 dan 2018 masing-masing sebesar AS$2.111.137 dan AS$109.734.
Carrying amounts of fixed assets that were written-off for the years ended December 31, 2019 and 2018 amounted to US$2,111,137 and US$109,734, respectively.
Pengurangan tanah untuk tahun yang berakhir pada tanggal 31 Desember 2019 termasuk pengurangan tanah sebesar AS$226.687 sehubungan dengan dekonsolidasi NDHM (Catatan 1c).
Deduction of land for the year ended December 31, 2019 includes deduction of land amounted to US$226,687 related to deconsolidation of NDHM (Notes 1c) .
Aset dalam Penyelesaian Construction in-progress
Aset dalam penyelesaian terdiri dari: Construction in-progress consists of the following:
Persentase Perkiraan Waktu
Penyelesaian/ Penyelesaian/
Percentage of Biaya Perolehan/ Estimated Time of
31 Desember 2019 Completion Acquisition Cost Completion December 31, 2019
Februari 2020 - Juni 2020/
Mesin dan peralatan 15% - 95% 14.255.247 February 2020 - June 2020 Machinery and equipment Perlengkapan, perabot dan Januari 2020 - Maret 2020/ Office furniture, fixtures
peralatan kantor 80% - 90% 672.213 January 2020 - March 2020 and equipment
Januari 2020 - November 2020/
Bangunan dan prasarana 30% - 95% 424.377 January 2020 - November 2020 Building and improvements Jalan dan infrastruktur 15% - 55% 264.104 Februari 2020/February 2020 Road and infrastructure
Kapal 7% 186.551 Juni 2020/June 2020 Vessels
Total 15.802.492 Total
Persentase Perkiraan Waktu
Penyelesaian/ Penyelesaian/
Percentage of Biaya Perolehan/ Estimated Time of
31 Desember 2018 Completion Acquisition Cost Completion December 31, 2018
Januari 2019 - Juni 2020/
Mesin dan peralatan 15% - 85% 21.451.644 January 2019 - June 2020 Machinery and equipment
Januari 2019 - Maret 2019/
Bangunan dan prasarana 5% - 95% 577.801 January 2019 - March 2019 Building and improvements
Perlengkapan, perabot dan Office furniture, fixtures
peralatan kantor 40% 446.805 Maret 2019/March 2019 and equipment
Jalan dan infrastruktur 15% - 55% 293.444 Maret 2019/March 2019 Road and infrastructure
Kapal 11% 39.767 Juni 2019/June 2019 Vessels
Total 22.809.461 Total
Pada tanggal 31 Desember 2019 dan 2018, tidak terdapat hambatan yang signifikan dalam penyelesaian aset dalam penyelesaian di atas.
As of December 31, 2019 and 2018, there were no significant obstacles in the completion of the construction in-progress.
9. ASET TETAP - NETO (lanjutan) 9. FIXED ASSETS - NET (continued)
Beban penyusutan dialokasikan sebagai berikut: Allocation of depreciation expense is as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2019 2018
Beban pokok pendapatan 49.438.440 77.828.934 Cost of revenue
Beban penjualan, umum dan Selling, general and
administrasi 515.678 1.087.446 administrative expenses
Total 49.954.118 78.916.380 Total
Untuk tahun yang berakhir pada tanggal 31 Desember 2019 dan 2018, Grup mengakui rugi penurunan nilai atas aset tetap yang tidak digunakan masing-masing sebesar AS$2.055.910 dan AS$12.502.359, disajikan sebagai bagian dari
“Beban Lainnya” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
For the years ended December 31, 2019 and 2018, the Group recognized impairment losses on unused fixed assets value amounting to US$2,055,910 and US$12,502,359, respectively, presented as part of “Other Expenses” in the consolidated statement of profit or loss and other comprehensive income.
Kapal Grup diasuransikan terhadap kerusakan lambung dan mesin kapal dan risiko lainnya dengan nilai pertanggungan sebesar AS$24.347.738 pada tanggal 31 Desember 2019 dan AS$35.690.036 pada tanggal 31 Desember 2018.
The Group’s vessels are covered by insurance against damage of hull and machinery and other various risks under blanket policies amounting to US$24,347,738 as of December 31, 2019 and US$35,690,036 as of December 31, 2018.
Grup mengasuransikan aset tetapnya, kecuali tanah dan kapal sebagaimana dijelaskan di atas, terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan sebesar Rp85,15 miliar (setara dengan AS$6.125.662) dan AS$592.324.265 pada tanggal 31 Desember 2019 dan Rp39,25 miliar (setara dengan AS$2.710.151) dan AS$550.545.145 pada tanggal 31 Desember 2018. Manajemen berpendapat bahwa nilai pertanggungan asuransi tersebut cukup untuk menutupi kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
The Group has insured its fixed assets, except land and vessels as stated above, against losses from fire and other various risks with a total insurance coverage of Rp85.15 billion (equivalent to US$6,125,662) and US$592,324,265 as of December 31, 2019 and Rp39.25 billion (equivalent to US$2,710,151) and US$550,545,145 as of December 31, 2018.
Management believes that the insurance coverage is adequate to cover possible losses that may arise from such risks.
Entitas anak tertentu memiliki Hak Guna Bangunan (“HGB”) yang akan berakhir pada berbagai tanggal antara tahun 2023 sampai dengan tahun 2040.
Manajemen berpendapat bahwa HGB tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
Certain subsidiaries have parcels of land with Hak Guna Bangunan (“HGB”), which will expire on various dates from 2023 until 2040. Management believes that the landrights can be extended on their respective expiration dates.
Aset sewa pembiayaan digunakan sebagai jaminan atas utang sewa pembiayaan (Catatan 19).
Leased assets are pledged as collateral for finance lease payables (Note 19).
Rincian properti pertambangan adalah sebagai berikut:
The details of mining properties are as follows:
Properti
Biaya Pertambangan
Pengupasan dari Kombinasi
Tambang dalam Tanah yang Bisnis/
Pengembangan/ Tambang pada Ditangguhkan/ Mining Properties
Mines under Tahap Produksi/ Deferred from Business Total/
Construction Producing Mines Stripping Cost Combination Total
Harga perolehan pada tanggal
31 Desember 2017 5.924.732 18.149.294 40.504.050 69.180.188 133.758.264 Cost as of December 31, 2017
Penambahan tahun berjalan - - 829.480 - 829.480 Addition during the year
Reklasifikasi 943.025 - - - 943.025 Reclassification
Harga perolehan pada tanggal
31 Desember 2018 6.867.757 18.149.294 41.333.530 69.180.188 135.530.769 Cost as of December 31, 2018
Penambahan tahun berjalan - - 2.545.619 - 2.545.619 Addition during the year
Harga perolehan pada tanggal
31 Desember 2019 6.867.757 18.149.294 43.879.149 69.180.188 138.076.388 Cost as of December 31, 2019
Akumulasi amortisasi pada Accumulated amortization as of
tanggal 31 Desember 2017 - (10.861.566) (23.171.968) (324.768) (34.358.302 ) December 31, 2017
Amortisasi tahun berjalan - (1.196.644) (6.144.902) - (7.341.546) Amortization during the year
Akumulasi amortisasi pada Accumulated amortization as of
tanggal 31 Desember 2018 - (12.058.210) (29.316.870) (324.768) (41.699.848 ) December 31, 2018
Amortisasi tahun berjalan - (1.084.196) (6.353.353) (1.781.337) (9.218.886) Amortization during the year
Akumulasi amortisasi pada Accumulated amortization as of
tanggal 31 Desember 2019 - (13.142.406) (35.670.223) (2.106.105) (50.918.734 ) December 31, 2019
Kerugian penurunan nilai Impairment loss on
properti pertambangan pada mining properties
tanggal 31 Desember 2017 - (2.170.971) (1.169.319) (68.855.420) (72.195.710) as of December 31, 2017
Penyisihan kerugian penurunan Provision for impairment
nilai atas properti losses on mining
pertambangan - (230.854) - - (230.854) properties
Pembalikan kerugian penurunan Reversal of impairment
nilai atas properti losses on mining
pertambangan - - - 45.448.413 45.448.413 properties
Kerugian penurunan nilai Impairment loss on
properti pertambangan pada mining properties
tanggal 31 Desember 2018 - (2.401.825) (1.169.319) (23.407.007) (26.978.151) as of December 31, 2018
Pembalikan kerugian penurunan Reversal of impairment
nilai atas properti losses on mining
pertambangan - 230.854 - - 230.854 properties
Kerugian penurunan nilai Impairment loss on
properti pertambangan pada mining properties
tanggal 31 Desember 2019 - (2.170.971) (1.169.319) (23.407.007) (26.747.297) as of December 31, 2019
Nilai tercatat neto pada tanggal Net carrying amount
31 Desember 2017 5.924.732 5.116.757 16.162.763 - 27.204.252 as of December 31, 2017
Nilai tercatat neto pada tanggal Net carrying amount
31 Desember 2018 6.867.757 3.689.259 10.847.341 45.448.413 66.852.770 as of December 31, 2018
Nilai tercatat neto pada tanggal Net carrying amount
31 Desember 2019 6.867.757 2.835.917 7.039.607 43.667.076 60.410.357 as of December 31, 2019