• Tidak ada hasil yang ditemukan

Prepayments, Advances and Other Current Assets

Dalam dokumen JRAP Annual Report 2012 (Halaman 114-117)

CASH AND CASH EQUIVALENTS AT THE END OF KAS DAN SETARA KAS AKHIR TAHUN 8.622.284 561.891 36.168 THE YEAR

10. Prepayments, Advances and Other Current Assets

2012 2011 2010

Pembayaran dimuka Prepayments

Sewa 257.774 - - Rental

Asuransi 20.600 10.689 9.887 Insurance

Lain-lain 746.117 1.966 6.124 Others

Jumlah 1.024.491 12.655 16.011 Subtotal

Uang muka Advances

Luar negeri 2.764.683 - - Overseas

Kontraktor 1.423.142 - - Contractor

Purchase of property, plant

Pembelian aset tetap 1.239.947 - - and equipment

Pembelian persediaan 639.057 - - Purchase of inventories

Lain-lain 820.151 77.676 86.320 Others

Jumlah 6.886.980 77.676 86.320 Subtotal

Aset lancar lainnya Other current assets

Deposito berjangka yang

dibatasi pencairannya 1.574.000 - - Restricted time deposits

Lain-lain 401.556 - - Others

Jumlah 1.975.556 - - Subtotal

Jumlah 9.887.027 90.331 102.331

Disajikan Kembali (Catatan 3)/ As Restated (Note 3)

Deposito berjangka yang dibatasi pencairannya pada tanggal 31 Desember 2012 dikenakan bunga sebesar 3,05% - 3,15% per tahun dan jatuh tempo dalam waktu satu tahun.

Restricted time deposits as of December 31, 2012 bear interest rates of 3.05% - 3.15% per annum and will mature within one year.

Deposito tersebut dijaminkan sehubungan dengan penerbitan bank garansi kepada SRS, entitas anak.

These deposits are pledged for bank guarantees granted to SRS, a subsidiary.

PT J Resources Asia Pasifik Tbk (dahulu PT Pelita Sejahtera Abadi Tbk) dan Entitas Anak

Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir

31 Desember 2012, 2011 dan 2010

(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain)

PT J Resources Asia Pasifik Tbk (formerly PT Pelita Sejahtera Abadi Tbk) and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2012, 2011 and 2010 (Figures are Presented in United States Dollar, unless Otherwise Stated)

- 68 -

11. Aset Tetap 11. Property, Plant and Equipment

Akuisisi entitas anak

(Catatan 5)/ Selisih

1 Januari/ Acquisition of penjabaran/ 31 Desember/

January 1, subsidiaries Translation Penambahan/ Pengurangan/ Reklasifikasi/ December 31,

2012 (Note 5) adjustment Additions Deductions Reclassifications 2012

Biaya perolehan: At cost:

Pemilikan langsung Direct acquisition

Bangunan 31.791 3.002.918 4.440 - - - 3.039.149 Buildings

Kendaraan 377.229 4.943.960 - 595.476 (374.550) 17.358 5.559.473 Vehicles

Perlengkapan kantor 52.559 2.723.281 55.442 1.056.163 (70.669) - 3.816.776 Office equipment

Peralatan lain-lain - 97.681.572 2.657.735 (7.202.240) 23.701 93.160.768 Other equipment

Jalan dan saluran - 3.559.846 - 27.674 - - 3.587.520 Road and earthworks

Konstruksi dalam penyelesaian - 2.509 - 5.347.266 - (23.701) 5.326.074 Construction in progress

Kendaraan sewa pembiayaan 17.357 98.109 (44.055) 12.137.003 - (17.358) 12.191.056 Leased vehicles

Jumlah 478.936 112.012.195 15.827 21.821.317 (7.647.459) - 126.680.816 Total

Akumulasi penyusutan: Accumulated depreciation:

Pemilikan langsung Direct acquisition

Bangunan 27.913 2.741.164 2.980 224.310 - - 2.996.367 Buildings

Kendaraan 292.712 4.408.099 - 416.329 (369.534) 1.317 4.748.923 Vehicles

Perlengkapan kantor 44.451 2.016.293 5.574 632.811 (65.220) - 2.633.909 Office equipment

Peralatan lain-lain - 53.750.522 - 9.076.359 - - 62.826.881 Other equipment

Jalan dan saluran - 2.985.462 - 525.680 - - 3.511.142 Road and earthworks

Kendaraan sewa pembiayaan 723 32.425 1.404 69.284 - (1.317) 102.519 Leased vehicles

Jumlah 365.799 65.933.965 9.958 10.944.773 (434.754) - 76.819.741 Total

Nilai Tercatat 113.137 49.861.075 Net Book Value

Changes during year 2012

Perubahan selama tahun 2012/

Selisih

1 Januari/ penjabaran/ 31 Desember/

January 1, Translation Penambahan/ Pengurangan/ December 31,

2011 adjusment Additions Deductions 2011

Biaya perolehan: At cost:

Pemilikan langsung Direct acquisition

Bangunan 32.063 (272) - - 31.791 Buildings

Kendaraan 384.610 (3.131) 7.347 (11.597) 377.229 Vehicles

Peralatan 50.770 (504) 2.293 - 52.559 Office equipment

Kendaraan sewa pembiayaan - (571) 17.928 - 17.357 Leased vehicles

Jumlah 467.443 (4.478) 27.568 (11.597) 478.936 Total

Akumulasi penyusutan: Accumulated depreciation:

Pemilikan langsung Direct acquisition

Bangunan 27.372 (257) 798 - 27.913 Buildings

Kendaraan 274.013 (3.019) 33.315 (11.597) 292.712 Vehicles

Peralatan 40.494 (485) 4.442 - 44.451 Office equipment

Kendaraan sewa pembiayaan - (24) 747 - 723 Leased vehicles

Jumlah 341.879 (3.785) 39.302 (11.597) 365.799 Total

Nilai Tercatat 125.564 113.137 Net Book Value

Changes during 2011

Perubahan selama tahun 2011/ Disajikan Kembali (Catatan 3)/As Restated (Note 3)

Selisih

1 Januari/ penjabaran/ 31 Desember/

January 1, Translation Penambahan/ Pengurangan/ December 31,

2010 adjusment Additions Deductions 2010

Biaya perolehan: At cost:

Pemilikan langsung Direct acquisition

Bangunan 30.668 1.395 - - 32.063 Buildings

Kendaraan 377.450 17.066 - (9.906) 384.610 Vehicles

Peralatan 47.664 2.179 927 - 50.770 Office equipment

Jumlah 455.782 20.640 927 (9.906) 467.443 Total

Akumulasi penyusutan: Accumulated depreciation:

Pemilikan langsung Direct acquisition

Bangunan 25.436 1.165 771 - 27.372 Buildings

Kendaraan 225.812 10.665 47.442 (9.906) 274.013 Vehicles

Peralatan 34.300 1.608 4.586 - 40.494 Office equipment

Jumlah 285.548 13.438 52.799 (9.906) 341.879 Total

Nilai Tercatat 170.234 125.564 Net Book Value

Changes during 2010

Perubahan selama tahun 2010/ Disajikan Kembali (Catatan 3)/As Restated (Note 3)

PT J Resources Asia Pasifik Tbk (dahulu PT Pelita Sejahtera Abadi Tbk) dan Entitas Anak

Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir

31 Desember 2012, 2011 dan 2010

(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain)

PT J Resources Asia Pasifik Tbk (formerly PT Pelita Sejahtera Abadi Tbk) and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2012, 2011 and 2010 (Figures are Presented in United States Dollar, unless Otherwise Stated)

- 69 - Pengurangan tahun 2012 termasuk penghapusan aset tetap sebesar US$ 7.207.963 (Catatan 31).

Deductions in 2012 include write-off of property, plant and equipment amounting to US$ 7,207,963 (Note 31).

Pengurangan aset tetap merupakan penjualan sebagai berikut:

The details of the sale of property, plant and equipment are as follows:

2012 2011 2010

Harga jual 184.113 6.908 9.246 Selling price

Nilai tercatat (4.742) - - Net book value

Gain on sale of property, plant Laba penjualan aset tetap 179.371 6.908 9.246 and equipment

Disajikan Kembali (Catatan 3)/ As Restated (Note 3)

Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows:

2012 2011 2010

Aset eksplorasi dan evaluasi 69.257 - - Evaluation and exploration assets

Beban pokok penjualan 10.501.802 38.398 50.693 Costs of revenues

Beban administrasi dan umum General and administrative expenses

(Catatan 30) 425.153 904 2.106 (Note 30)

Jumlah 10.996.212 39.302 52.799 Total

Disajikan Kembali (Catatan 3)/ As Restated (Note 3)

Seluruh aset tetap Grup pada tanggal 31 Desember 2012 digunakan sebagai jaminan atas fasilitas kredit yang diperoleh Grup (Catatan 16, 20, 21 dan 22).

All property, plant and equipment of the Group as of December 31, 2012 are used as collateral on loans obtained by the Group (Notes 16, 20, 21 and 22).

Aset tetap telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran dan risiko lainnya sebagai berikut:

Property, plant and equipment are insured to third parties against losses from fire and other risks as follows:

a. Pada tanggal 31 Desember 2012, aset tetap dan persediaan (Catatan 8) telah diasuransikan dengan jumlah pertanggungan sebesar US$ 30.370.000 and RM 346.902.000. Selain asuransi itu, aset tetap telah diasuransikan dengan jumlah pertanggungan sebesar Rp 11.997.000.000 dan US$ 5.020.376;

a. As of December 31, 2012, property, plant and equipment and inventories (Note 8) are insured with insurance coverage both totaling to US$ 30,370,000 and RM 346,902,000. Aside from the aforementioned insurance, property, plant and equipment are insured with insurance coverage totaling to Rp 11,997,000,000 and US$ 5,020,376.

b. Pada tanggal 31 Desember 2011 dan 2010 asset tetap di asuransikan dengan jumlah pertanggungan masing-masing sebesar Rp 3.962.961.000 dan Rp 554.700.000;

b. As of December 31, 2011 and 2010, property, plant and equipment are insured with insurance coverage amounting to Rp 3,962,961,000 and Rp 554,700,000, respectively;

c. Termasuk persediaan pada tanggal 31 Desember 2011 dan 2010 dengan jumlah pertanggungan sebesar Rp 505.200.000.

c. Combined coverage with inventories, as of December 31, 2011 and 2010, with insurance coverage amounting to Rp 505,200,000

Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan.

Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.

PT J Resources Asia Pasifik Tbk (dahulu PT Pelita Sejahtera Abadi Tbk) dan Entitas Anak

Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir

31 Desember 2012, 2011 dan 2010

(Angka-angka Disajikan dalam Dolar Amerika Serikat, kecuali Dinyatakan Lain)

PT J Resources Asia Pasifik Tbk (formerly PT Pelita Sejahtera Abadi Tbk) and Its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2012, 2011 and 2010 (Figures are Presented in United States Dollar, unless Otherwise Stated)

- 70 -

12. Biaya Pengupasan Tanah yang Ditangguhkan 12. Deferred Stripping Costs

Dalam dokumen JRAP Annual Report 2012 (Halaman 114-117)