1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2021 Additions Deductions Reclassifications 2021
Rp Rp Rp Rp Rp
Biaya perolehan: At cost:
Tanah 86.705.062.601 - - - 86.705.062.601 Land
Bangunan dan prasarana 708.728.057.699 - - 7.925.612.000 716.653.669.699 Buildings and improvements Mesin dan peralatan 1.132.300.929.516 - 18.213.235.762 29.929.324.007 1.144.017.017.761 Machinery and equipment Perabotan dan perlengkapan 52.872.251.229 104.841.174 2.026.651.755 1.008.573.227 51.959.013.875 Furniture and fittings Kendaraan bermotor 42.773.415.599 - 4.300.000 - 42.769.115.599 Vehicles
Aset dalam penyelesaian Construction in progress
Bangunan dan prasarana 7.090.633.990 9.524.613.800 - (7.925.612.000) 8.689.635.790 Buildings and improvements Mesin dan peralatan 9.136.253.023 48.700.541.161 - (29.929.324.007) 27.907.470.177 Machinery and equipment Perabotan dan perlengkapan - - 1.255.323.227 - (1.008.573.227) 246.750.000 Furniture and fittings Jumlah 2.039.606.603.657 59.585.319.362 20.244.187.517 - 2.078.947.735.502 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana 289.231.721.267 44.493.930.087 - - 333.725.651.354 Buildings and improvements Mesin dan peralatan 844.365.740.794 78.252.636.947 18.063.329.649 - 904.555.048.092 Machinery and equipment Perabotan dan perlengkapan 42.585.438.257 7.002.716.616 1.992.842.998 - 47.595.311.875 Furniture and fittings Kendaraan bermotor 39.476.469.222 2.048.029.316 4.300.000 - 41.520.198.538 Vehicles Jumlah 1.215.659.369.540 131.797.312.966 20.060.472.647 - 1.327.396.209.859 Total
Nilai Tercatat 823.947.234.117 751.551.525.643 Net Carrying Amount
1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2020 *) Additions Deductions Reclassifications 2020 *)
Rp Rp Rp Rp Rp
Biaya perolehan: At cost:
Tanah 86.705.062.601 - - - 86.705.062.601 Land
Bangunan dan prasarana 708.728.057.699 - - - 708.728.057.699 Buildings and improvements
Mesin dan peralatan 1.123.290.865.940 - 15.788.678.135 24.798.741.711 1.132.300.929.516 Machinery and equipment Perabotan dan perlengkapan 55.920.875.045 789.924.000 4.835.833.816 997.286.000 52.872.251.229 Furniture and fittings Kendaraan bermotor 42.385.096.156 548.354.546 160.035.103 - 42.773.415.599 Vehicles
Aset dalam penyelesaian Construction in progress
Bangunan dan prasarana - 7.090.633.990 - - 7.090.633.990 Buildings and improvements
Mesin dan peralatan 7.714.958.640 26.220.036.094 - (24.798.741.711) 9.136.253.023 Machinery and equipment Perabotan dan perlengkapan 2.677.700.000 741.586.000 - (3.419.286.000) - Furniture and fittings
Jumlah 2.027.422.616.081 35.390.534.630 20.784.547.054 (2.422.000.000) 2.039.606.603.657 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana 243.890.411.260 45.341.310.007 - - 289.231.721.267 Buildings and improvements Mesin dan peralatan 766.609.911.585 93.502.050.305 15.746.221.096 - 844.365.740.794 Machinery and equipment Perabotan dan perlengkapan 38.563.341.569 8.489.285.503 4.467.188.815 - 42.585.438.257 Furniture and fittings Kendaraan bermotor 36.827.765.901 2.808.738.424 160.035.103 - 39.476.469.222 Vehicles
Jumlah 1.085.891.430.315 150.141.384.239 20.373.445.014 - 1.215.659.369.540 Total
Nilai Tercatat 941.531.185.766 823.947.234.117 Net Carrying Amount
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2019 Additions Deductions Reclassifications 2019 *)
Rp Rp Rp Rp Rp
Biaya perolehan: At cost:
Tanah 86.705.062.601 - - - 86.705.062.601 Land
Bangunan dan prasarana 691.833.082.699 - 13.135.000 16.908.110.000 708.728.057.699 Buildings and improvements Mesin dan peralatan 1.019.506.519.945 - 9.145.924.235 112.930.270.230 1.123.290.865.940 Machinery and equipment Perabotan dan perlengkapan 49.769.471.793 2.555.398.420 1.147.262.807 4.743.267.639 55.920.875.045 Furniture and fittings Kendaraan bermotor 44.842.048.735 1.268.900.000 3.725.852.579 - 42.385.096.156 Vehicles
Aset dalam penyelesaian Construction in progress
Bangunan dan prasarana 8.658.010.000 8.250.100.000 - (16.908.110.000) - Buildings and improvements Mesin dan peralatan 45.204.144.722 75.441.084.148 - (112.930.270.230) 7.714.958.640 Machinery and equipment Perabotan dan perlengkapan 18.000.000 7.402.967.639 - (4.743.267.639) 2.677.700.000 Furniture and fittings
Jumlah 1.946.536.340.495 94.918.450.207 14.032.174.621 - 2.027.422.616.081 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana 198.620.220.503 45.283.325.757 13.135.000 - 243.890.411.260 Buildings and improvements Mesin dan peralatan 679.549.414.359 96.117.798.061 9.057.300.835 - 766.609.911.585 Machinery and equipment Perabotan dan perlengkapan 30.233.351.077 9.452.174.415 1.122.183.923 - 38.563.341.569 Furniture and fittings Kendaraan bermotor 37.261.021.249 3.292.597.231 3.725.852.579 - 36.827.765.901 Vehicles
Jumlah 945.664.007.188 154.145.895.464 13.918.472.337 - 1.085.891.430.315 Total
Nilai Tercatat 1.000.872.333.307 941.531.185.766 Net Carrying Amount
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
Beban penyusutan Grup dialokasi sebagai berikut: Depreciation expense was allocated to the following:
2021 2020*)
Rp Rp
Beban pokok penjualan (Catatan 25) 110.659.595.862 126.872.960.706 Cost of goods sold (Note 25) Beban usaha (Catatan 26) 21.137.717.104 23.268.423.533 Operating expenses (Note 26)
Jumlah 131.797.312.966 150.141.384.239 Total
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
Pada tahun 2020, aset dalam penyelesaian untuk perabotan dan perlengkapan direklasifikasi ke perangkat lunak computer-bersih sebesar Rp 2.422.000.000.
In 2020, construction in progress for furniture and fittings was reclassified to computer software-net amounting to Rp 2,422,000,000.
Grup mempunyai beberapa bidang tanah di Jakarta dan Kawasan Industri MM2100, Bekasi, Jawa Barat serta di beberapa daerah untuk kegiatan pemasaran dengan hak legal berupa Hak Guna Bangunan yang berjangka waktu 15-30 tahun yang akan jatuh tempo antara 2035 sampai dengan 2041. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.
The Group owns several parcels of land located at Jakarta and MM2100 Industrial Estate, Bekasi, West Java and in several areas being used for marketing purposes, with Building Use Rights for periods ranging from 15-30 years until 2035 to 2041. Management believes that there will be no difficulty in the extension of the landrights since all land were acquired legally and supported by sufficient evidence of ownership.
Aset dalam penyelesaian terutama merupakan bangunan dan prasarana dan mesin dan peralatan dalam rangka meningkatkan kualitas produk dan kapasitas produksi.
Construction in progress mainly represents buildings and improvements and machinery and equipment in order to improve product quality and production capacity.
Persentase penyelesaian untuk konstruksi mesin dan peralatan dan perabotan dan perlengkapan pada tanggal 31 Desember 2021 diperkirakan 51,3%
(31 Desember 2020: diperkirakan 63,5%;
31 Desember 2019: diperkirakan 92,8%). Konstruksi ini diperkirakan akan selesai di tahun 2022.
The percentage of completion for the construction of the machinery and equipment and furniture and fittings as of December 31, 2021 is approximately 51.3%
(December 31, 2020: approximately 63.5%; December 31, 2019: approximately 92.8%). These constructions are estimated to be completed in 2022.
Tidak terdapat aset tetap yang digunakan sebagai jaminan.
There are no property, plant and equipment used as collateral.
Aset tetap kecuali tanah telah diasuransikan terhadap risiko kerugian yang disebabkan oleh bencana alam, kebakaran, sabotase, penrusakan dan gangguan usaha lainnya kepada PT. Asuransi MSIG Indonesia dengan jumlah pertanggungan sebesar Rp 3,60 triliun pada tanggal 31 Desember 2021 (31 Desember 2020:
Rp 3,48 triliun; 31 Desember 2019: Rp 3,56 triliun).
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Property, plant and equipment, except land, were insured against losses from natural disasters, fire, sabotage, vandalism and business interruption with PT. Asuransi MSIG Indonesia for a sum of Rp 3.60 trillion at December 31, 2021 (December 31, 2020: Rp 3.48 trilion; December 31, 2019: Rp 3.56 trillion).
Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
Jumlah tercatat bruto dari setiap aset tetap yang telah disusutkan penuh dan masih digunakan dalam operasi pada tanggal 31 Desember 2021 sebesar Rp 719 miliar (Desember 2020: 617 miliar; 31 Desember 2019: Rp 534,5 miliar).
Gross carrying amount of all property, plant and equipment that are fully depreciated and are still being used in operations as of December 31, 2021 amounted to Rp 719 billion (December 31, 2020: Rp 617 billion;
December 31, 2019: Rp 534.5 billion).
Perhitungan keuntungan atau kerugian penjualan/pelepasan aset tetap adalah sebagai berikut:
The calculation of gain or loss on sale/disposal of property, plant and equipment is as follows:
2021 2020*)
Rp Rp
Biaya perolehan: Acquisition costs:
Mesin dan peralatan 18.213.235.762 15.788.678.135 Machinery and equipment Perabotan dan perlengkapan 2.026.651.755 4.835.833.816 Furniture and fittings Kendaraan bermotor 4.300.000 160.035.103 Vehicles
Jumlah 20.244.187.517 20.784.547.054 Total
Akumulasi penyusutan: Accumulated depreciation:
Mesin dan peralatan (18.063.329.649) (15.746.221.096) Machinery and equipment Perabotan dan perlengkapan (1.992.842.998) (4.467.188.815) Furniture and fittings Kendaraan bermotor (4.300.000) (160.035.103) Vehicles
Jumlah (20.060.472.647) (20.373.445.014) Total
Nilai tercatat aset tetap yang Net carrying amount of property
dijual/dihapusbukukan 183.714.870 411.102.040 and equipment sale/disposal Proceeds from sale of property Hasil penjualan aset tetap 32.059.528 246.003.974 and equipment
Kerugian penjualan/ Loss on sale/disposal of
penghapusan aset tetap (151.655.342) (165.098.066) property and equipment
*) Disajikan kembali (Catatan 5) *) As restated (Note 5)
14. PERANGKAT LUNAK KOMPUTER 14. COMPUTER SOFTWARE