II. Assets classified as available-for-sale When a decline in the fair value of an
9. INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATE Persentase
kepemilikan/ Percentage of ownership Nilai tercatat 31 Desember 2010/ Carrying value 31 December 2010
Bagian rugi perusahaan asosiasi/Share of associate’s loss Nilai tercatat 30 Juni 2011/ Carrying value 30 June 2011 KSC 49% (118,726) (172,621) (291,347) Persentase kepemilikan/ Percentage of ownership Nilai tercatat 31 Desember 2009/ Carrying value 31 December 2009
Bagian rugi perusahaan asosiasi/Share of associate’s loss Nilai tercatat 31 Desember 2010/ Carrying value 31 December 2010 KSC 49% (1,480) (117,246) (118,726)
Investasi pada perusahaan asosiasi mencerminkan 49% kepemilikan saham Grup di KSC, perusahaan yang bergerak dalam pengoperasian coal upgrading facility. Pemilik 51% saham KSC adalah BCBC Singapore Pte. Ltd., anak perusahaan dari White Energy Company Ltd., sebuah perusahaan publik di Australia.
Investment in associate represents the Group’s 49% interest in KSC, an entity involved in operating a coal upgrading facility. The 51% shareholder of KSC is BCBC Singapore Pte. Ltd., a wholly owned subsidiary of White Energy Company Ltd., a company regulated in Australia.
Grup mengakui bagian rugi bersih KSC karena Grup telah mengkonfirmasi pemberian dukungan operasional kepada KSC.
The Group has recognised for its share of the net losses of KSC, as the Group has confirmed its intention to support the operations of KSC.
kecuali dinyatakan secara khusus) unless otherwise stated)
10. ASET TETAP 10. FIXED ASSETS
30Juni/June 2011 Selisih kurs karena penjabaran laporan keuangan/ Exchange difference due to
Saldo awal/ financial Saldo akhir/ Beginning Penambahan/ Pengurangan/ Transfer/ statement Ending balance Additions Disposals Transfers translation balance
Biaya perolehan Acquisition cost
Tanah 28,281 - - - 853 29,134 Land
Bangunan dan fasilitas Buildings and port pelabuhan 1,387,174 4,114 - 46,354 (26,219) 1,411,423 facilities Alat pengangkutan 537,664 13,446 - 311,064 (12,884) 849,290 Vehicles
Peralatan dan Office furniture and
perlengkapan kantor 48,312 3,191 - - (1,347) 50,156 equipment
Machinery and
Mesin dan peralatan 1,217,283 41,224 - (278,458) (23,210) 956,839 equipment Peralatan lain 6,873 - - - (105) 6,768 Other equipment
3,225,587 61,975 - 78,960 (62,912) 3,303,610
Aset sewa pembiayaan Under finance leases Alat pengangkutan 5,592 12 - (1,943) (206) 3,455 Vehicles
Machinery and
Mesin dan peralatan 5,121 - - - - 5,121 equipment
10,713 12 - (1,943) (206) 8,576
Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 333,981 60,954 - (76,023) (3,180) 315,732 facilities
Machinery and
Mesin dan peralatan 1,682 972 - (994) (1) 1,659 equipment 335,663 61,926 - (77,017) (3,181) 317,391
3,571,963 123,913 - - (66,299) 3,629,577
Accumulated
Akumulasi penyusutan depreciation
Bangunan dan fasilitas Buildings and port pelabuhan (547,228) (94,818) - - 4,554 (637,492) facilities Alat pengangkutan (364,352) (18,934) - (95,297) 8,847 (469,736) Vehicles
Peralatan dan Office furniture and
perlengkapan kantor (38,127) (2,843) - - 565 (40,405) equipment
Machinery and
Mesin dan peralatan (755,333) (60,078) - 95,366 14,167 (705,878) equipment Peralatan lain (5,577) (241) - - 59 (5,759) Other equipment (1,710,617) (176,914) - 69 28,192 (1,859,270)
Aset sewa pembiayaan Under finance leases Alat pengangkutan (2,505) (610) - (69) 1,613 (1,571) Vehicles
Machinery and
Mesin dan peralatan (5,848) - - - - (5,848) equipment (8,353) (610) - (69) 1,613 (7,419)
(1,718,970) (177,524) - - 29,805 (1,866,689)
kecuali dinyatakan secara khusus) unless otherwise stated) 10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
31 Desember/December 2010 Selisih kurs karena penjabaran laporan keuangan/ Exchange difference due to
Saldo awal/ financial Saldo akhir/ Beginning Penambahan/ Pengurangan/ Transfer/ statement Ending balance Additions Disposals Transfers translation balance
Biaya perolehan Acquisition cost
Tanah 14,633 13,925 - - (277) 28,281 Land
Bangunan dan fasilitas Buildings and port pelabuhan 1,350,985 3,733 - 83,992 (51,536) 1,387,174 facilities Alat pengangkutan 505,484 43,291 (118) 2,596 (13,589) 537,664 Vehicles
Peralatan dan Office furniture and
perlengkapan kantor 47,383 1,991 (6) - (1,056) 48,312 equipment Mesin dan peralatan 1,086,621 111,241 (1,408) 11,840 8,989 1,217,283 Machinery and equipment Peralatan lain 6,982 - - - (109) 6,873 Other equipment 3,012,088 174,181 (1,532) 98,428 (57,578) 3,225,587
Aset sewa pembiayaan Under finance leases Alat pengangkutan 11,051 - - (5,024) (435) 5,592 Vehicles Mesin dan peralatan 11,841 - - (3,742) (2,978) 5,121 Machinery and equipment 22,892 - - (8,766) (3,413) 10,713
Aset dalam penyelesaian Construction in progress Bangunan dan fasilitas Buildings and port pelabuhan 391,989 35,600 - (83,992) (9,616) 333,981 facilities Mesin dan peralatan 6,934 590 - (5,670) (172) 1,682 Machinery and equipment
398,923 36,190 - (89,662) (9,788) 335,663 3,433,903 210,371 (1,532) - (70,779) 3,571,963
Accumulated
Akumulasi penyusutan depreciation
Bangunan dan fasilitas Buildings and port pelabuhan (421,423) (128,217) - - 2,412 (547,228) facilities Alat pengangkutan (331,628) (43,071) 118 (1,298) 11,527 (364,352) Vehicles
Peralatan dan Office furniture and
perlengkapan kantor (33,650) (5,467) 6 - 984 (38,127) equipment Mesin dan peralatan (668,388) (105,060) 1,408 (3,989) 20,696 (755,333) Machinery and equipment Peralatan lain (5,096) (520) - - 39 (5,577) Other equipment (1,460,185) (282,335) 1,532 (5,287) 35,658 (1,710,617)
Aset sewa pembiayaan Under finance leases Alat pengangkutan (3,742) (2,076) - 2,481 832 (2,505) Vehicles Mesin dan peralatan (7,944) (780) - 2,806 70 (5,848) Machinery and equipment (11,686) (2,856) - 5,287 902 (8,353)
(1,471,871) (285,191) 1,532 - 36,560 (1,718,970)
Nilai buku bersih 1,962,032 1,852,993 Net book value
Penyusutan dibebankan pada akun-akun berikut ini: Depreciation expense was charged to the following accounts:
30 Juni/June 31 Desember/
2011 December 2010
(Tidak diaudit/ (Diaudit/
Unaudited) Audited) Biaya sehubungan dengan pendapatan
(lihat Catatan 21) 174,331 277,858 Cost of revenue (refer to Note 21) Beban umum dan administrasi General and administration (lihat Catatan 23) 3,193 7,333 expenses (refer to Note 23)
kecuali dinyatakan secara khusus) unless otherwise stated) 10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Pelepasan aset tetap untuk periode yang berakhir pada 30 Juni 2011 dan 31 Desember 2010 adalah sebagai berikut:
Disposals of fixed assets for the period ended 30 June 2011 and 31 December 2010 were as follows:
30 Juni/June 31 Desember/
2011 December 2010
(Tidak diaudit/ (Diaudit/
Unaudited) Audited)
Book value of disposed
Nilai buku aset tetap yang dijual - - fixed assets Hasil penjualan asset tetap - 38 Proceeds on sale of fixed assets Jumlah laba penjualan aset tetap - 38 Total gain on sale of fixed assets Hak atas tanah Grup merupakan Hak Guna Bangunan
atau Hak Pakai yang berlaku selama 20 tahun. Manajemen berpendapat bahwa Grup tidak akan menemui kesulitan dalam memperpanjang hak atas tanah karena tanah dibeli secara sah dan didukung dengan bukti kepemilikan yang sah.
The Group’s land rights have either Hak Guna Bangunan or Hak Pakai titles which are valid for 20 years. Management believes that there will be no difficulties in the extension of the land rights as the land was acquired legally and is supported by sufficient evidence of ownership.
Pada tanggal 30 Juni 2011, aset tetap tertentu milik Grup (kecuali aset dalam penyelesaian dan aset sewa pembiayaan) telah diasuransikan terhadap kerugian kehilangan dan kerusakan termasuk kerugian yang terjadi karena gempa bumi dan kemungkinan kerugian lainnya dengan nilai pertanggungan sebesar Rp 1.310.425 dan menurut pendapat manajemen telah memadai untuk menutupi kerugian yang mungkin timbul dari risiko-risiko tersebut.
As at 30 June 2011, certain fixed assets of the Group (except construction in progress and assets under finance leases) have been insured against physical loss and damage including those arising from earthquake and other possible risks for a sum of Rp 1,310,425 which is considered adequate by management to cover possible losses arising from such risks.
Pada tanggal 30 Juni 2011 dan 31 Desember 2010 aset tetap tertentu milik DPP dan perlindungan asuransi terkait digunakan sebagai jaminan atas pinjaman dari Club Deal (lihat Catatan 15b).
As at 30 June 2011 and 31 December 2010, certain fixed assets of DPP and related insurance coverage were pledged as collateral for the Club Deal (refer to Note 15b).
Pada tanggal 30 Juni 2011 dan 31 Desember 2010, manajemen berkeyakinan bahwa tidak ada penurunan nilai aset tetap.
As at 30 June 2011 and 31 December 2010, management believes that there was no indication of impairment in the value of fixed assets.
Aset dalam penyelesaian Construction in progress Aset dalam penyelesaian merupakan proyek yang
masih belum selesai pada tanggal neraca konsolidasian, sebagai berikut:
Construction in progress represents projects that have not been completed at the consolidated balance sheet dates as follows:
kecuali dinyatakan secara khusus) unless otherwise stated) 10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Aset dalam penyelesaian (lanjutan) Construction in progress (continued)
30 Juni/June 2011
Aset dalam penyelesaian yang
belum selesai pada tanggal laporan posisi Estimasi
keuangan interim konsolidasian/Construction persentase Akumulasi Estimasi
in progress that has not been penyelesaian/ biaya/ penyelesaian/
completed at the consolidated interim Estimated percentage Accumulated Estimated
statement of financial position date of completion costs completion
Fasilitas sarana dan prasarana IP/
Infrastructure facility IP 72% 133,243 2011
Fasilitas bongkar muat batubara Empaku IP/
Coal loading facility Empaku IP 90% 33,362 2011
Jetty BR tahap 3/
Jetty BR phase 3 20% 18,387 2011
Fasilitas bongkar muat batubara BR tahap 3/
Coal loading facility BR phase 3 25% 81,775 2012
Lain-lain (masing-masing di bawah 5% dari nilai aset dalam penyelesaian)/
Others (each below 5% of construction
in progress) Bervariasi/Various 50,624 Bervariasi/Various
317,391
31 Desember/December 2010
Aset dalam penyelesaian yang
belum selesai pada tanggal laporan posisi Estimasi
keuangan interim konsolidasian/Construction persentase Akumulasi Estimasi
in progress that has not been penyelesaian/ biaya/ penyelesaian/
completed at the consolidated interim Estimated percentage Accumulated Estimated
statement of financial position date of completion costs completion
Fasilitas sarana dan prasarana IP/
Infrastructure facility IP 72% 132,840 2011
Fasilitas bongkar muat batubara Empaku IP/
Coal loading facility Empaku IP 90% 33,362 2011
Fasilitas pertambangan TSA/
Mining infrastructure TSA 99% 36,139 2011
Terminal batubara-RC-9 dan RC-13 DPP/
Coal terminal- RC-9 and RC-13 DPP 95% 31,436 2011
Fasilitas bongkar muat batubara BR tahap 3/
Coal loading facility BR phase 3 14% 42,621 2013
Lain-lain (masing-masing di bawah 5% dari nilai aset dalam penyelesaian)/
Others (each below 5% of construction
in progress) Bervariasi/Various 59,265 Bervariasi/Various
335,663
Manajemen tidak melihat adanya peristiwa yang akan menghambat penyelesaian aset dalam penyelesaian tersebut.
Management has no reason to believe that any events may occur that would prevent completion of the construction in progress.
kecuali dinyatakan secara khusus) unless otherwise stated) 11. BIAYA EKSPLORASI DAN PENGEMBANGAN