2016 2015
Biaya dibayar dimuka Prepayments
Sewa 389.469 289.001 Rental
Asuransi 122.460 178.304 Insurance
Lain-lain 90.100 354.962 Others
Jumlah 602.029 822.267 Subtotal
Uang muka Advances
Pembelian mesin Purchase of machinery and
dan peralatan 11.184.244 8.133.894 processing equipment
Pembelian persediaan 4.369.468 3.558.360 Purchases of inventories
Kontraktor 1.645.882 708.728 Contractors
Perjalanan dinas 519.042 688.623 Business travel
Royalti 15.731 91.495 Royalty
Lain-lain 2.230.696 933.399 Others
Jumlah 19.965.063 14.114.499 Subtotal
Aset lancar lainnya Other current assets
Deposito berjangka yang
dibatasi pencairannya 707.710 644.974 Restricted time deposits
Setoran jaminan 407.118 391.660 Security deposits
Jumlah 1.114.828 1.036.634 Subtotal
Deposito berjangka yang dibatasi pencairannya pada tanggal 31 Maret 2016 dan 31 Desember 2015 dikenakan bunga masing-masing berkisar 3,05% - 3,15% per tahun dan jatuh tempo dalam waktu satu tahun.
Restricted time deposits as of
March 31, 2016 and December 31, 2015 bear interest rates ranging from 3.05% - 3.15% per annum and matures within one year.
Deposito tersebut dijaminkan sehubungan dengan penerbitan bank garansi kepada SRS, entitas anak, dan tidak dapat digunakan untuk tujuan umum.
These deposits are pledged for bank guarantees granted to SRS, a subsidiary, and are not available for general use.
9. Aset Tetap 9. Property, Plant and Equipment
Selisih kurs
1 Januari/ penjabaran/ 31 Maret/
January 1, Translation Penambahan/ Pengurangan/ Reklasifikasi/ March 31,
2016 adjustment Additions Deductions Reclassifications 2016
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisition
Tanah 1.796.297 - - - - 1.796.297 Land Bangunan 94.124.418 56 2.745 94.127.219 Buildings
Kendaraan 5.300.467 - - 5.300.467 Vehicles
Perlengkapan kantor 4.796.696 14.277 40.577 - - 4.851.550 Office equipment
Pabrik, mesin dan peralatan 215.768.810 - 2.059.001 - 217.827.811 Plant, machinery and equipment
Jalan dan saluran 5.144.597 - - 5.144.597 Road and earthworks
Konstruksi dalam penyelesaian 306.793 - 318.037 - 624.830 Construction in progress Aset sewa pembiayaan 60.735.173 3.744 - - 60.738.917 Leased assets Jumlah 387.973.251 18.077 2.420.360 - - 390.411.688 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisition
Bangunan 8.945.985 47 1.088.050 - - 10.034.082 Buildings Kendaraan 4.526.660 - 389.392 - 4.916.052 Vehicles Perlengkapan kantor 3.880.530 12.030 316.028 - - 4.208.588 Office equipment
Pabrik, mesin dan peralatan 81.184.492 - 2.611.266 - - 83.795.758 Plant, machinery and equipment Jalan dan saluran 3.703.110 - 33.024 - - 3.736.134 Road and earthworks Aset sewa pembiayaan 20.007.633 3.744 1.635.223 - - 21.646.600 Leased assets Jumlah 122.248.410 15.821 6.072.983 - - 128.337.214 Total
Nilai Tercatat 265.724.841 262.074.474 Net Book Value
Changes during 2016
Perubahan selama tahun 2016/
Selisih kurs
1 Januari/ penjabaran/ 31 Desember/
January 1, Translation Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2015 adjustment Additions Deductions Reclassifications 2015
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisition
Tanah 1.796.297 - - - - 1.796.297 Land
Bangunan 84.683.098 (133) 230.093 9.211.360 94.124.418 Buildings Kendaraan 5.245.747 - 72.720 (18.000) - 5.300.467 Vehicles Perlengkapan kantor 4.467.939 (33.853) 362.610 - - 4.796.696 Office equipment
Pabrik, mesin dan peralatan 211.806.111 - 3.884.171 - 78.528 215.768.810 Plant, machinery and equipment Jalan dan saluran 4.685.692 - 94.348 - 364.557 5.144.597 Road and earthworks Konstruksi dalam penyelesaian 9.289.887 - 671.351 - (9.654.445) 306.793 Construction in progress Aset sewa pembiayaan 57.262.600 (8.877) 3.481.450 - - 60.735.173 Leased assets
Jumlah 379.237.371 (42.863) 8.796.743 (18.000) - 387.973.251 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisition
Bangunan 4.835.425 (98) 4.110.658 - - 8.945.985 Buildings Kendaraan 4.384.957 - 159.703 (18.000) - 4.526.660 Vehicles Perlengkapan kantor 3.385.702 (28.301) 523.129 - - 3.880.530 Office equipment
Pabrik, mesin dan peralatan 70.974.168 - 10.210.324 - - 81.184.492 Plant, machinery and equipment Jalan dan saluran 3.568.846 - 134.264 - - 3.703.110 Road and earthworks Aset sewa pembiayaan 13.122.143 (8.877) 6.894.367 - - 20.007.633 Leased assets
Jumlah 100.271.241 (37.276) 22.032.445 (18.000) - 122.248.410 Total
Nilai Tercatat 278.966.130 265.724.841 Net Book Value
Changes during 2015
Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap tertentu sebagai berikut:
Deductions pertain to the sale of certain property, plant and equipment with details as follows:
2016 2015
Penjualan aset tetap Sale of property, plant and equipment
Harga jual - 1.752 Selling price
Nilai tercatat - - Net book value
Laba (rugi) penjualan - 1.752 Gain (loss) on sale
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows:
2016 2015
Dikapitasisasi ke: Capitalized to:
Aset eksplorasi dan evaluasi 7.294 48.064 Exploration and evaluation assets
Properti pertambangan - Mining properties
Dibebankan ke: Charged to:
Beban pokok penjualan 5.347.452 20.217.830 Costs of sales
Beban umum dan administrasi (Catatan 29) 718.237 1.766.551 General and administrative expenses (Note 29)
Jumlah 6.072.983 22.032.445 Total
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, aset tetap konstruksi dalam penyelesaian merupakan akumulasi biaya konstruksi pabrik Grup masing-masing sebesar US$ 624.830 dan US$ 306.793 . Berdasarkan evaluasi manajemen, aset tetap konstruksi dalam penyelesaian diperkirakan akan selesai pada tahun 2016 dan tidak terdapat hambatan penyelesaian proyek tersebut.
As of March 31, 2016 and December 31, 2015, the construction in progress represents accumulated construction costs of Group’s factories amounting to US$ 624,830 and US$ 306,793 of the contract value. Based on management’s evaluation, the construction in progress is expected to be completed in 2016 and that there will be no hindrance on the project completion.
Nilai tercatat aset tetap yang digunakan sebagai jaminan atas pinjaman yang diperoleh Grup (Catatan 21) adalah sebagai berikut:
The carrying value of property, plant and equipment which are used as collateral on loans obtained by the Group (Note 21) follows:
a. Pada tanggal 31 Maret 2016 dan
31 Desember 2015 , JRN, JRBM, SPP dan JRGL - terhadap fasilitas pinjaman sindikasi dengan nilai masing masing sebesar US$ 219.104.103 dan US$ 222.474.981;
a. As of March 31, 2016 and December 31, 2015, JRN, JRBM, SPP and JRGL - for
syndicated loan amounting to
US$ 219,104,103 and US$ 222,474,981, respectively;
b. Pada tanggal 31 Desember 2015, JRBM dan SPP - terhadap pinjaman kepada PT Bank Permata Tbk dan PT Bank Danamon Indonesia Tbk masing-masing sebesar US$ 16.150.865 dan Rp 7.572.522.727
(2014: US$ 14.690.300 dan
Rp 5.141.272.727).
b. As of December 31, 2015, JRBM and SPP - for facility loan from PT Bank Permata Tbk and PT Bank Danamon Indonesia Tbk
amounting to US$ 16,150,865 and
Rp 7,572,522,727 (2014: US$ 14,690,300 and Rp 5,141,272,727).
Aset tetap telah diasuransikan kepada pihak ketiga terhadap risiko kebakaran dan risiko lainnya sebagai berikut:
Property, plant and equipment are insured with third parties against losses from fire and other risks as follows:
a. Pada tanggal 31 Maret 2016, aset tetap dan persediaan (Catatan 6) telah diasuransikan dengan jumlah pertanggungan sebesar US$ 446.640.000 dan RM 310.460.549. Selain asuransi tersebut, aset tetap telah diasuransikan dengan jumlah pertanggungan
sebesar Rp 26.540.387.501 dan
US$ 115.431.049.
a. As of March 31, 2016, property, plant and equipment and inventories (Note 6) are insured with a total insurance coverage of US$ 446,640,000 and RM 310,460,549. Further, property, plant and equipment are
insured for a coverage of
Rp 26,540,387,501 and US$ 115,431,049.
b. Pada tanggal 31 Desember 2015, aset tetap
dan persediaan (Catatan 6) telah
diasuransikan dengan jumlah pertanggungan
sebesar US$ 436.640.000 dan
RM 310.460.549. Selain asuransi tersebut, aset tetap telah diasuransikan dengan jumlah pertanggungan sebesar Rp 26.540.387.501 dan US$ 115.431.049.
b. As of December 31, 2015, property, plant and equipment and inventories (Note 6) are insured with a total insurance coverage of US$ 436,640,000 and RM 310,460,549. Further, property, plant and equipment are
insured for a coverage of
Rp 26,540,387,501 and US$ 115,431,049.
Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutup
kemungkinan kerugian atas aset yang
dipertanggungkan.
Management believes that the insurance coverages are adequate to cover possible losses on the assets insured.
Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai atas aset tetap.
Management believes that there is no
impairment in value of the aforementioned property, plant and equipment.