Rincian dan mutasi aset tetap adalah sebagai berikut: Details and mutation of property, plant and equipment are as follows:
2021
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassification Revaluation Ending Balance
Harga Perolehan Cost
Kepemilikan Direct
langsung ownership
Tanah 330.369.080.000 34.027.257.052 - - 7.770.922.948 372.167.260.000 Land
Bangunan 89.094.342.432 8.204.161.700 - 1.634.788.379 - 98.933.292.511 Buildings
Mesin 651.878.414.437 35.870.422.859 - 325.000.000 - 688.073.837.296 Machineries
Peralatan 146.548.162.405 11.147.555.792 - 359.931.280 - 158.055.649.477 Equipment
Kendaraan 26.971.940.721 566.853.182 1.071.864.706 - - 26.466.929.197 Vehicles
Aset dalam
pembangunan Construction in progress
Peralatan - 3.697.680.268 - - - 3.697.680.268 Equipment
Bangunan 1.255.637.337 379.151.042 - (1.634.788.379) - - Buildings
Mesin 325.000.000 359.931.280 - (684.931.280) - - Machineries
Total harga
perolehan 1.246.442.577.332 94.253.013.175 1.071.864.706 - 7.770.922.948 1.347.394.648.749 Total cost
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan Direct
langsung ownership
Bangunan 54.471.882.208 4.510.114.131 - - - 58.981.996.339 Buildings
Mesin 472.191.972.720 32.604.515.799 - - - 504.796.488.519 Machineries
Peralatan 127.059.544.972 5.464.024.594 - - - 132.523.569.566 Equipment
Kendaraan 19.837.810.041 1.841.552.023 907.593.877 - - 20.771.768.187 Vehicles
Total akumulasi Total accumulated
penyusutan 673.561.209.941 44.420.206.547 907.593.877 - - 717.073.822.611 depreciation
Nilai Buku Neto 572.881.367.391 630.320.826.138 Net Book Value
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP - NETO (lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT - NET (continued)
2020
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassification Revaluation Ending Balance
Harga Perolehan Cost
Kepemilikan Direct
langsung ownership
Tanah 326.762.000.000 - - - 3.607.080.000 330.369.080.000 Land
Bangunan 88.886.009.099 208.333.333 - - - 89.094.342.432 Buildings
Mesin 645.952.009.402 7.154.495.076 1.228.090.041 - - 651.878.414.437 Machineries
Peralatan 144.480.015.626 2.309.627.383 241.480.604 - - 146.548.162.405 Equipment
Kendaraan 26.790.863.903 497.499.819 316.423.001 - - 26.971.940.721 Vehicles
Aset dalam
pembangunan Construction in progress
Bangunan - 1.255.637.337 - - - 1.255.637.337 Buildings
Mesin - 325.000.000 - - - 325.000.000 Machineries
Total harga
perolehan 1.232.870.898.030 11.750.592.948 1.785.993.646 - 3.607.080.000 1.246.442.577.332 Total cost
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan Direct
langsung ownership
Bangunan 50.152.474.387 4.319.407.821 - - - 54.471.882.208 Buildings
Mesin 443.855.007.528 28.487.727.159 150.761.967 - - 472.191.972.720 Machineries
Peralatan 121.933.093.649 5.135.674.678 9.223.355 - - 127.059.544.972 Equipment
Kendaraan 18.316.734.809 1.837.498.233 316.423.001 - - 19.837.810.041 Vehicles
Total akumulasi Total accumulated
penyusutan 634.257.310.373 39.780.307.891 476.408.323 - - 673.561.209.941 depreciation
Nilai Buku Neto 598.613.587.657 572.881.367.391 Net Book Value
Beban penyusutan yang dibebankan pada operasi
dialokasikan sebagai berikut: Depreciation expense amounted to Rp 4,465,830,559 and Rp 4,044,237,689 for the seven months period ended July 31, 2015 and 2014, respectively, are presented as part of general and administrative expenses (Note 26).
Depreciation expense charged to operations are allocated as follows:
2021 2020
Beban pokok penjualan (Catatan 27) 40.754.225.973 36.357.827.140 Cost of goods sold (Note 27) Beban penjualan (Catatan 28) 622.813.572 625.834.405 Selling expenses (Note 28)
Beban umum dan General and administrative
administrasi (Catatan 29) 3.043.167.002 2.796.646.346 expenses (Note 29)
Total 44.420.206.547 39.780.307.891 Total
Perhitungan laba penjualan aset tetap sebagai berikut: The calculation of gain on sale of property, plant and equipment is as follows:
2021 2020
Penerimaan neto 515.245.455 1.336.537.350 Net proceeds
Nilai buku neto 164.270.829 1.077.328.074 Net book value
Laba 350.974.626 259.209.276 Gain
Perhitungan laba pertukaran aset tetap sebagai berikut: The calculation of gain on exchange of property, plant and equipment is as follows:
2021 2020
Nilai wajar aset diterima - 241.480.604 Fair value of asset received
Nilai buku neto - 232.257.249 Net book value
Laba - 9.223.355 Gain
Pada tanggal 31 Desember 2021 dan 2020, harga perolehan aset tetap Grup yang telah disusutkan penuh tetapi masih digunakan masing-masing sebesar Rp 359.980.663.746 dan Rp 310.694.453.037.
As of December 31, 2021 and 2020, the costs of the Group’s property, plant and equipment that have been fully depreciated but are still being utilized amounted to Rp 359,980,663,746 and Rp 310,694,453,037, respectively.
Pada tanggal 31 Desember 2021 dan 2020, Grup telah mengasuransikan aset tetap, tidak termasuk tanah, dengan PT Asuransi Sinarmas, PT Asuransi Buana Independent, PT Artha Graha General Insurance, PT QBE General Insurance Indonesia, PT Great Eastern General Insurance Indonesia, PT Asuransi Bhinneka, PT Sompo Insurance Indonesia dan PT Asuransi Umum BCA, pihak ketiga, terhadap risiko kerugian akibat kebakaran dan risiko lainnya berdasarkan suatu polis tertentu dengan nilai pertanggungan sebesar masing-masing Rp 961.871.577.748 (Rp 309.015.542.000, USD 43.235.530 (setara dengan Rp 616.927.993.748) dan JYP 290.000.000 (setara dengan Rp 35.928.042.000)) pada tanggal 31 Desember 2021 dan Rp 1.009.010.121.330 (Rp 291.842.561.000, USD 48.039.028 (setara dengan Rp 677.590.970.330) dan JYP 290.000.000 (setara dengan Rp 39.576.590.000)) pada tanggal 31 Desember 2020.
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
As of December 31, 2021 and 2020, the Group has insured its property, plant and equipment, except land, with PT Asuransi Sinarmas, PT Asuransi Buana Independent, PT Artha Graha General Insurance, PT QBE General Insurance Indonesia, PT Great Eastern General Insurance Indonesia, PT Asuransi Bhinneka, PT Sompo Insurance Indonesia and PT Asuransi Umum BCA, third parties, against losses from fire and other risks based on the policies with sum insured amounting to Rp 961,871,577,748 (Rp 309,015,542,000, USD 43,235,530 (equivalent to Rp 616,927,993,748) and JYP 290,000,000 (equivalent to Rp 35,928,042,000)) as of December 31, 2021 and Rp 1,009,010,121,330 (Rp 291,842,561,000, USD 48,039,028 (equivalent to Rp 677,590,970,330) and JYP 290,000,000 (equivalent to Rp 39,576,590,000)) as of December 31, 2020.
Management believes that the insurance coverage is adequate to cover possible losses from these risks.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) dengan tahun 2047. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
The Company’s land is located at Jl. Kapuk Kamal No. 23, North Jakarta, an area of 18,868 and Jl. Industri Raya III, Tangerang, an area of 20,860 m2 and 9,920 m2, with a total area of 49,648 m2 with Building Rights of Use.
Building Rights of Use will expire between 2037 until 2047. Management believes that these rights can be extended at their expiry date.
Tanah MPF terletak di Jl. Industri Raya III Blok AB No. 5 Tangerang seluas 12.535 m2 dan Jl. Industri Raya III Blok AC No. 5A, Tangerang, seluas 12.895 m2, dengan jumlah luas keseluruhan sebesar 25.430 m2 dengan status Hak Guna Bangunan. Hak Guna Bangunan tersebut akan berakhir antara tahun 2027 sampai dengan tahun 2040. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
The land of MPF is located at Jl. Industri Raya III Block AB No. 5 Tangerang, an area of 12,535 m2 and Jl. Industri Raya III Block AC No. 5A, Tangerang, an area of 12,895 m2, with a total area of 25,430 m2 with Building Rights of Use. Building Rights of Use will expire between 2027 until 2040. Management believes that these rights can be extended at their expiry date.
Tanah dan bangunan sebesar Rp 210.700.000.000 dijadikan sebagai jaminan atas utang bank jangka pendek yang diperoleh Entitas Induk dari PT Bank Permata Tbk (Catatan 13) terdiri dari:
Land and buildings amounting to Rp 210,700,000,000 pledged as collateral for short-term bank loans obtained by the Company from PT Bank Permata Tbk (Note 13) Induk dengan nilai penjaminan sebesar Rp 142.000.000.000.
a. Jl. Kapuk Kamal Raya No. 23 RT. 002/02 with an area of 14,500 m2, with Building Use Rights Certificate No. 304, 305, 306 and Building Use Rights Certificate No. 567, 568, 569, 570, 571, 572 which all are registered in the name of the Company with guarantee value of Rp 142,000,000,000.
b. Jl. Industri Raya III, Tangerang, dengan total luas
Tanah, bangunan dan mesin dijadikan sebagai jaminan atas utang bank jangka pendek dan jangka panjang yang diperoleh MPF dari PT Bank Mandiri (Persero) Tbk (Catatan 13 dan 17) terdiri dari:
Land, buildings and machineries pledged as collateral for short-term and long-term bank loans obtained by MPF from PT Bank Mandiri (Persero) Tbk (Notes 13 and 17) consist of:
a. Tanah dan bangunan yang akan diikat secara Hak Tanggungan sebesar Rp 91.800.000.000 pada tanggal 31 Desember 2021 dan 2020, dengan
a. Land and buildings bounded by Encumbrance Right amounted to Rp 91,800,000,000 as of 12,535 m2, with proof of ownership:
- SHGB No. 00289 owned by MPF will be due on December 30, 2040 with total area of 9,530 m2.
- SHGB No. 00290 owned by MPF will be due on December 30, 2040 with total area of 525 m2.
- SHGB No. 00291 owned by MPF will be due on December 30, 2040 with total area of 1,465 m2.
- SHGB No. 00292 owned by MPF will be due on December 30, 2040 with total area of 15 m2.