2019
Saldo Awal/
Beginning Balance
Penambahan melalui Kombinasi Bisnis/
Additions through Business Combination
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo Akhir/
Ending Balance
Harga perolehan Acquisition costs
Kepemilikan langsung Direct ownership
Tanah 16.020.937.500 - - - - 16.020.937.500 Land
Bangunan dan dermaga 40.239.866.727 - 1.059.838.269 2.789.115.274 - 38.510.589.722 Buildings and docks
Power plant 13.231.464.101 - - - - 13.231.464.101 Power plant
Mesin-mesin flotasi
dan peralatan 155.119.139.847 580.989.984 6.513.499.587 2.987.600 44.212.243.283 209.997.885.101
Flotation machineries and equipment
Sarana dan prasarana - 167.201.700 - - - 167.201.700
Facilities and infrastructure
Alat berat 142.581.043.981 - 9.615.483.636 - 8.474.400.000 160.670.927.617 Heavy equipment
Kendaraan 59.182.674.018 1.370.794.991 18.962.041.818 1.574.272.727 - 77.941.238.100 Vehicles
Inventaris kantor 7.108.132.128 256.494.360 1.760.722.355 - - 9.125.348.843 Office equipment
Aset dalam pembangunan dan pemasangan
Assets under construction and installation
Bangunan 1.346.903.050 21.153.573.830 1.863.015.071 1.296.021.555 - 23.067.470.396 Buildings
Mesin-mesin flotasi
dan peralatan 43.827.774.639 51.273.165.277 3.364.513.003 172.091.071 (44.212.243.283 )) 54.081.118.565
Flotation machineries and equipment
Sarana dan prasarana - 136.991.018 827.000 - - 137.818.018
Facilities and infrastructure
Aset sewa pembiayaan Assets under finance lease
Mesin-mesin flotasi
dan peralatan 44.148.969.823 - 52.507.452 - - 44.201.477.275
Flotation machineries and equipment
Alat berat 8.474.400.000 - - - (8.474.400.000 ) - Heavy equipment
Kendaraan 14.760.363.636 - 1.119.307.285 - - 15.879.670.921 Vehicles
Total harga perolehan 546.041.669.450 74.939.211.160 44.311.755.476 5.834.488.227 - 659.458.147.859 Total acquisition costs
2019
Saldo Awal/
Beginning Balance
Penambahan melalui Kombinasi Bisnis/
Additions through Business Combination
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo Akhir/
Ending Balance
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan dan dermaga 9.560.794.124 - 1.345.444.632 1.084.276.564 - 9.821.962.192 Buildings and docks Power plant 330.786.603 - 661.573.205 - - 992.359.808 Power plant Mesin-mesin flotasi
dan peralatan 52.921.759.527 344.622.921 13.882.664.318 1.779.723 (2.125.630.000 ) 65.021.637.043
Flotation machineries and equipment Sarana dan prasarana - 118.359.702 1.678.347 - - 120.038.049 Facilities and infrastructure Alat berat 107.544.806.702 - 6.943.769.357 - 2.469.631.880 116.958.207.939 Heavy equipment Kendaraan 42.519.770.200 768.536.806 6.444.697.906 1.127.083.333 (63.474.435 ) 48.542.447.144 Vehicles Inventaris kantor 4.300.452.667 191.971.963 1.157.201.313 - - 5.649.625.943 Office equipment
Aset sewa pembiayaan Assets under finance lease
Mesin-mesin flotasi
dan peralatan 8.425.338.803 - - - 2.125.630.000 10.550.968.803
Flotation machineries and equipment
Alat berat 1.466.237.890 - 1.003.393.990 - (2.469.631.880 ) Heavy equipment
Kendaraan 1.302.021.544 - 617.726.563 - 63.474.435 1.983.222.542 Vehicles
Total akumulasi
penyusutan 228.371.968.060 1.423.491.392 32.058.149.631 2.213.139.620 - 259.640.469.463
Total accumulated depreciation
Akumulasi penurunan
nilai
Accumulated impairment losses
Bangunan dan dermaga 10.892.485.075 - - - - 10.892.485.075 Buildings and docks
Mesin-mesin flotasi
dan peralatan 5.895.545.130 - - - - 5.895.545.130
Flotation machineries and equipment
Alat berat 1.638.923.028 - - - - 1.638.923.028 Heavy equipment
Kendaraan 3.536.303.655 - - - - 3.536.303.655 Vehicles
Inventaris kantor 197.074.877 - - - - 197.074.877 Office equipment
Total akumulasi
penurunan nilai 22.160.331.765 - - - - 22.160.331.765
Total accumulated impairment losses
Nilai buku neto 295.509.369.625 377.657.346.631 Net book value
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 11. ASET TETAP - NETO (lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT - NET
(continued) Untuk tahun yang berakhir pada tanggal
31 Desember 2019 penambahan aset tetap bangunan dan dermaga berupa pembangunan jalan sebesar Rp 34.472.690.630 menggunakan persediaan bijih besi milik Grup (Catatan 8).
For the year ended December 31, 2019 additions to property, plant and equipment - buildings and docks amounting to Rp 34,472,690,030 were reclassified from the Group's iron ore inventories to be used for road construction (Note 8).
Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses are allocated as follows:
2020 2019
Beban pokok penjualan (Catatan 29) 25.314.155.780 22.412.893.775 Cost of sales (Note 29)
Beban umum dan administrasi General and administrative
(Catatan 31) 2.136.129.570 9.645.255.856 expenses (Note 31)
Total 27.450.285.350 32.058.149.631 Total
Beban penghapusan aset tetap untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2020 and 2019 adalah sebagai berikut:
The details of property, plant and equipment written-off for the years ended December 31, 2020 and 2019 are as follows:
2020 2019
Harga perolehan 348.835.455 4.120.749.428 Acquisition cost
Akumulasi penyusutan (18.168.513) (1.086.056.287) Accumulated depreciation
Nilai buku neto 330.666.942 3.034.693.141 Net book value
Rincian laba atas penjualan aset tetap adalah sebagai berikut:
The details of the gain on sale of property, plant and equipment, are as follows:
2020 2019
Harga perolehan 524.250.000 1.280.000.000 Acquisition cost
Akumulasi penyusutan (524.250.000) (1.127.083.333) Accumulated depreciation
Nilai buku aset tetap Book value of property,
yang dijual - 152.916.667 plant and equipment sold
Penerimaan dari penjualan Book value property,
aset tetap 145.454.546 680.000.000 plant and equipment sold
Laba atas penjualan Gain on sale of property,
aset tetap 145.454.546 527.083.333 plant and equipment
Pada tanggal 31 Desember 2020 dan 2019, alat berat dan mesin-mesin produksi Entitas Induk sebesar Rp 41.137.925.600 digunakan sebagai jaminan utang bank yang diperoleh dari PT Bank Central Asia Tbk (Catatan 14 dan 21).
As of December 31, 2020 and 2019, the Company's heavy equipment and machineries amounting to Rp 41,137,925,600 were used as collateral for bank loan obtained from PT Bank Central Asia Tbk (Notes 14 and 21).
Pada tanggal 31 Desember 2020, kendaraan Entitas Induk sebesar Rp 8.599.488.636 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT Mandiri Tunas Finance (Catatan 23).
As of December 31, 2020, the Company's vehicles amounting to Rp 8,599,488,636 were used as collateral for financing payables obtained from PT Mandiri Tunas Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk dengan masing-masing sebesar Rp 8.588.476.917 dan Rp 16.304.571.250 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT BCA Finance (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 8,588,476,917 and Rp 16,304,571,250, respectively, were used as collateral for financing payables obtained from PT BCA Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk masing-masing sebesar Rp 328.985.000 dan Rp 680.610.000 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT Maybank Indonesia Finance (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 328,985,000 and Rp 680,610,000, respectively, were used as collateral for financing payables obtained from PT Maybank Indonesia Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk dengan masing-masing sebesar Rp 299.930.832 dan Rp 462.748.540 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT Astra Sedaya Finance (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 299,930,832 and Rp 462,748,540 were used as collateral for financing payables obtained from PT Astra Sedaya Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk masing-masing sebesar Rp 196.727.273 dan Rp 226.500.000 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT DIPO Star Finance (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 196,727,273 and Rp 226,500,000, respectively, were used as collateral for financing payables obtained from PT DIPO Star Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk masing-masing sebesar Rp 196.727.273 dan Rp 226.500.000 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT DIPO Star Finance (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 196,727,273 and Rp 226,500,000, respectively, were used as collateral for financing payables obtained from PT DIPO Star Finance (Note 23).
Pada tanggal 31 Desember 2020 dan 2019, kendaraan Entitas Induk masing-masing sebesar Rp 4.506.141.905 dan Rp 2.363.175.731 digunakan sebagai jaminan utang pembiayaan yang diperoleh dari PT Mitsubishi UFJ Lease
& Finance Indonesia (Catatan 23).
As of December 31, 2020 and 2019, the Company's vehicles amounting to Rp 4,506,141,905 and Rp 2,363,175,731, respectively, were used as collateral for financing payables obtained from PT Mitsubishi UFJ Lease & Finance Indonesia (Note 23).
Nilai Pertanggungan/Insurance Coverage
2020 2019
Rupiah Rupiah
PT Asuransi Wahana Tata 85.348.567.130 81.510.000.000 PT Asuransi Wahana Tata PT Asuransi Central Asia 20.765.408.600 13.179.000.000 PT Asuransi Central Asia PT Asuransi Sinar Mas 15.856.360.000 14.943.740.000 PT Asuransi Sinar Mas PT MNC Asuransi Indonesia 11.240.000.000 - PT MNC Asuransi Indonesia PT Asuransi FPG Indonesia 8.982.488.678 11.337.151.678 PT Asuransi FPG Indonesia PT Asuransi Raksa Pratikara 7.602.500.000 5.313.500.000 PT Asuransi Raksa Pratikara PT Lippo General Insurance Tbk 6.012.006.000 6.012.006.000 PT Lippo General Insurance Tbk PT Sompo Insurance 5.755.608.964 6.478.339.698 PT Sompo Insurance PT Asuransi Umum BCA 1.594.050.000 2.192.310.000 PT Asuransi Umum BCA PT Asuransi Simas Insurtech 1.068.000.000 - PT Asuransi Simas Insurtech PT Bess Central Insurance 926.000.000 926.000.000 PT Bess Central Insurance PT Malacca Trust Insurance 435.000.000 435.000.000 PT Malacca Trust Insurance PT Asuransi Ramayana Tbk 431.000.000 431.000.000 PT Asuransi Ramayana Tbk
PT Asuransi Harta Aman PT Asuransi Harta Aman
Pratama Tbk 401.000.000 - Pratama Tbk
PT ASPAN General insurance 389.374.456 146.232.839.000 PT ASPAN General insurance
PT Tokio Marine 302.000.000 302.000.000 PT Tokio Marine
PT ABDA Insurance Tbk 260.000.000 148.400.000 PT ABDA Insurance Tbk
PT Mitra Interbuana Utama 208.020.342 - PT Mitra Interbuana Utama
Dolar Amerika Serikat United States Dollar
PT Asuransi FPG Indonesia PT Asuransi FPG Indonesia
(USD 2.435.514 pada (USD 2,435,514 as of
tanggal 31 Desember 2020 December 31, 2020
dan USD 1.497.264 pada and USD 1,497,264
tanggal 31 Desember 2019) 34.352.924.970 20.813.466.864 as of December 31, 2019)
Total 201.930.309.140 310.254.753.240 Total
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 11. ASET TETAP - NETO (lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT - NET
(continued) Manajemen berkeyakinan bahwa nilai pertanggungan
tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
Management believes that the insurance coverage is adequate to cover possible losses from those risks.
Aset dalam pembangunan merupakan pembangunan mesin flotasi, mesin crusher dan power plant yang masih dalam tahap pengerjaan. Rincian aset dalam pembangunan Grup pada tanggal 31 Desember 2020 dan 2019 adalah sebagai berikut:
Property, plant and equipment under construction are the construction of flotation machineries, crusher machineries and power plants that are still under construction. The details of the assets in the Group‘s development as of December 31, 2020 and 2019 are as follows:
2020
Nilai tercatat/
Carrying amount
Tingkat penyelesaian/
Percentage of completion
Estimasi penyelesaian/
Estimated completion
Bangunan 23.719.996.637 99%
Agustus 2021/
August 2021 Buildings
Mesin dan peralatan 52.048.930.995 98%
Agustus 2021/
August 2021 Machineries and equipment
Sarana dan prasarana 178.322.927 98%
Agustus 2021/
August 2021 Facilities and infrastructure
Total 75.947.250.559 Total
2019
Nilai tercatat/
Carrying amount
Tingkat penyelesaian/
Percentage of completion
Estimasi penyelesaian/
Estimated completion
Bangunan 23.067.470.396 90% - 94%
Agustus 2020/
August 2020 Buildings
Mesin dan peralatan 51.187.676.296 98%
Agustus 2020/
August 2020 Machineries and equipment
Mesin flotasi 2.893.442.269 90%
Agustus 2020/
August 2020 Flotation machineries
Sarana dan prasarana 137.818.018 98%
Agustus 2020/
August 2020 Facilities and infrastructure
Total 77.286.406.979 Total
Jumlah biaya dari aset tetap yang telah sepenuhnya disusutkan tetapi masih digunakan adalah sebagai berikut:
The cost of property, plant and equipment which have been fully depreciated but still in use are as follows:
2020 2019
Bangunan 165.172.342 31.586.918 Buildings
Mesin-mesin flotasi dan peralatan 24.598.487.152 23.107.968.352 Flotation machineries and equipment
Alat berat 98.390.959.872 82.541.973.232 Heavy equipment
Kendaraan 38.605.307.170 36.704.541.546 Vehicles
Inventaris kantor 3.609.088.754 3.403.029.469 Office equipment
Total 165.369.015.290 145.789.099.517 Total
Manajemen berpendapat bahwa tidak terdapat penurunan nilai atas aset tetap pada tanggal 31 Desember 2020 dan 2019, kecuali untuk bangunan dan dermaga, mesin-mesin flotasi dan peralatan, alat berat, kendaraan dan inventaris kantor.
Management believes that there is no impairment in value of property, plant and equipment as of December 31, 2020 and 2019, except for buildings and docks, flotation machineries and equipment, heavy equipment, vehicles and office equipment.
Rincian dan mutasi aset pertambangan adalah sebagai berikut:
Details and mutations of mining properties are as follows:
31 Desember 2020/December 31, 2020 Tambang dalam
pengembangan/
Mines under constructions
Tambang pada tahap produksi/
Producing mines
Total/
Total
Biaya Cost
Saldo awal 379.005.369.615 248.867.402.569 627.872.772.184 Beginning balance
Penambahan 67.297.769.000 2.347.999.899 69.645.768.899 Additions
Total biaya 446.303.138.615 251.215.402.468 697.518.541.083 Total cost
Akumulasi deplesi Accumulated depletion
Saldo awal - 86.221.140.596 86.221.140.596 Beginning balance
Penambahan - 19.521.500.286 19.521.500.286 Additions
Total akumulasi deplesi - 105.742.640.882 105.742.640.882 Total accumulated depletion Totap akumulasi kerugian
penurunan nilai - 4.222.100.000 4.222.100.000
Total accumulated impairment losses Nilai buku neto 446.303.138.615 141.250.661.586 587.553.800.201 Net book value
31 Desember 2019/December 31, 2019 Tambang dalam
pengembangan/
Mines under constructions
Tambang pada tahap produksi/
Producing mines
Total/
Total
Biaya Cost
Saldo awal 181.671.711.213 214.053.211.939 395.724.923.152 Beginning balance
Penambahan 197.333.658.402 34.814.190.630 232.147.849.032 Additions
Total biaya 379.005.369.615 248.867.402.569 627.872.772.184 Total
Akumulasi deplesi Accumulated depletion
Saldo awal - 75.912.674.578 75.912.674.578 Beginning balance
Penambahan - 10.308.466.018 10.308.466.018 Additions
Total akumulasi deplesi - 86.221.140.596 86.221.140.596 Total accumulated depletion Akumulasi kerugian
penurunan nilai - 4.222.100.000 4.222.100.000
Accumulated impairment losses Nilai buku neto 379.005.369.615 158.424.161.973 537.429.531.588 Net book value Deplesi produksi pertambangan dibebankan pada
beban pokok penjualan masing-masing sebesar Rp 18.861.079.741 dan Rp 10.308.466.018 untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2020 dan 2019 (Note 29).
Depletion of producing mines charged to cost of sales amounted to Rp 18,861,079,741 and Rp 10,308,466,018 for the years ended December 31, 2020 and 2019, respectively (Note 29).
Pada tanggal 31 Desember 2020, biaya deplesi dikapitalisasi sebagai persediaan sebesar Rp 660.420.545 (Catatan 8).
As of December 31, 2020, depletion cost capitalized as cost of inventories amounted to Rp 660,420,545 (Note 8).
Provisi untuk beban reklamasi masing-masing sebesar Rp 31.711.544.150 dan Rp 26.885.210.275 pada tanggal 31 Desember 2020 dan 2019.
Provision for mine reclamation amounted to Rp 31,711,544,150 and Rp 26,885,210,275 as of December 31, 2020 and 2019, respectively.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 13. KAS DAN SETARA KAS YANG DIBATASI
PENGGUNAANNYA