104,102 77,559 Padatanggal 30 September 2014 dan 31
15. PROPERTI PERTAMBANGAN MINING PROPERTIES
30 September/September 2014
Saldo awal/ Saldo akhir/
Beginning Ending
balance balance
(1 Januari/ (30 September/
January Penambahan/ September
2014) Additions 2014)
Harga perolehan Acquisition costs
Area produksi yang telah mencapai
tahap produksi komersial Commercial producing areas
Lati I 48,782 2,224 51,006 Lati I
Lati III 25,106 - 25,106 Lati III
Sambarata 14,342 2,585 16,927 Sambarata Mera’ang 15,359 7,609 22,968 Mera’ang Binungan I 8,396 2,488 10,884 Binungan I Binungan II 4,883 - 4,883 Binungan II Binungan 1-4 3,340 - 3,340 Binungan 1-4 Parapatan 25,095 - 25,095 Parapatan 145,303 14,906 160,209
Properti pertambangan Mining properties
dari akuisisi 434,241 - 434,241 from acquisition
Saldo awal/ Saldo akhir/
Beginning Ending
balance balance
(1 Januari/ (30 September/
January Penambahan/ September
2014) Additions 2014)
Akumulasi amortisasi Accumulated amortisation
Area produksi yang telah mencapai
tahap produksi komersial Commercial producing areas
Lati I (19,030) (1,388) (20,418) Lati I
Lati III (6,561) (1,021) (7,582) Lati III
Sambarata (6,268) (678) (6,946) Sambarata Mera’ang (2,927) (980) (3,907) Mera’ang Binungan I (3,850) (1,221) (5,071) Binungan I Binungan II (4,883) - (4,883) Binungan II Binungan 1-4 (540) (163) (703) Binungan 1-4 Parapatan (777) - (777) Parapatan (44,836) (5,451) (50,287)
Properti pertambangan Mining properties
dari akuisisi (74,627) (15,318) (89,945) from acquisition
Jumlah properti pertambangan (119,463) (20,769) (140,232) Total mining properties
Nilai buku bersih 460,081 454,218 Net book value
31 Desember/December 2013 Pemindahan
dari aset eksplorasi dan
evaluasi/
Saldo awal/ Transfer from
Beginning exploration Saldo akhir/
balance and evaluation Ending
(1 Januari/ assets balance
January Penambahan/ (Catatan/ (31 Desember/
2013) Additions Note 14) December 2013)
Harga perolehan Acquisition costs
Area produksi yang telah mencapai tahap produksi
komersial Commercial producing areas
Lati I 38,299 10,483 - 48,782 Lati I
Lati III 25,106 - - 25,106 Lati III
Sambarata 12,219 2,123 - 14,342 Sambarata Mera’ang 9,763 5,596 - 15,359 Mera’ang Binungan I 8,286 110 - 8,396 Binungan I Binungan II 4,883 - - 4,883 Binungan II Binungan 1-4 3,086 254 - 3,340 Binungan 1-4 Parapatan 20,134 1,747 3,214 25,095 Parapatan 121,776 20,313 3,214 145,303
Properti pertambangan Mining properties
dari akuisisi 434,241 - - 434,241 from acquisition
Jumlah properti pertambangan 556,017 20,313 3,214 579,544 Total mining properties
Akumulasi amortisasi Accumulated amortisation
Area produksi yang telah mencapai tahap produksi
komersial Commercial producing areas
Lati I (17,173) (1,857) - (19,030) Lati I
Lati III (5,407) (1,154) - (6,561) Lati III
Sambarata (5,644) (624) - (6,268) Sambarata Mera’ang (2,317) (610) - (2,927) Mera’ang Binungan I (3,493) (357) - (3,850) Binungan I Binungan II (4,883) - - (4,883) Binungan II Binungan 1-4 (387) (153) - (540) Binungan 1-4 Parapatan - (777) - (777) Parapatan (39,304) (5,532) - (44,836)
Properti pertambangan Mining properties
dari akuisisi (55,306) (19,321) - (74,627) from acquisition
Jumlah properti pertambangan (94,610) (24,853) - (119,463) Total mining properties
Saldo properti pertambangan dari akuisisi adalah biaya properti pertambangan yang timbul dari akuisisi tambahan kepemilikan di Berau, melalui akuisisi Winchester, sebagai hasil dari penilaian wajar atas aset yang diperoleh pada saat tanggal akuisisi.
The balance of mining properties from
acquisitions represents the cost of mining
properties arising from the acquisition of the
additional ownership in Berau, through the
acquisition of Winchester, as a result of the fair valuation of the assets acquired at the date of acquisition.
Laporan survei terbaru dari
RungePincockMinarco Limited (“RPM”), ahli mineral independen, terbit pada 19 Desember 2013, menunjukan cadangan batu bara yang mencukupi untuk menunjang pemulihan properti pertambangan per 30 September 2014.
The updated survey report from
RungePincockMinarco Limited (“RPM”), an
independent mineral expert, issued on
19 December 2013, shows sufficient coal
reserves to support the recovery of mining properties as at 30 September 2014.
Beban amortisasi dari properti pertambangan untuk periode yang berakhir pada 30 September 2014 adalah sebesar AS$20.769 (30 September 2013: AS$16.028), yang dicatat pada beban pokok penjualan (lihat Catatan 36).
Amortisation expense of mining properties for the period ended 30 September 2014 was US$20,769 (30 September 2013: US$16,028), which was charged to cost of goods sold (refer to Note 36).
16. ASET TETAP 16. PROPERTY, PLANT AND EQUIPMENT
30 September/September 2014
1 Januari/ Penambahan/ Pelepasan Transfer/ 30 September/
January Additions Disposals Transfers September
Harga perolehan Acquisition cost
Pematangan tanah 74,796 - - 732 75,528 Land improvements Bangunan dan prasarana 39,497 - - 6,654 46,151 Buildings and infrastructure Mesin dan peralatan 98,632 1,436 - 1,184 101,252 Machinery and equipment Perabotan, perlengkapan, Furniture, fixtures and dan peralatan kantor 13,675 176 - 445 14,296 office equipment Alat pengangkutan 24,510 829 - 4 25,343 Transportation equipment
251,110 2,441 - 9,019 262,570
Aset dalam penyelesaian 13,727 2,013 - (8,454) 7,286 Construction-in-progress Aset sewa pembiayaan Assets under finance lease Mesin dan peralatan 7,254 - - (565) 6,689 Machinery and equipment Alat pengangkutan 176 - - - 176 Transportation equipment
272,267 4,454 - - 276,721
Akumulasi penyusutan Accumulated depreciation
Pematangan tanah (32,912) (4,998) - - (37,910) Land improvements Bangunan dan prasarana (6,319) (2,524) - - (8,843) Buildings and infrastructure Mesin dan peralatan (53,496) (7,898) - (466) (61,860) Machinery and equipment Perabotan, perlengkapan, Furniture, fixtures and dan peralatan kantor (6,571) (1,164) - - (7,735) office equipment Alat pengangkutan (4,848) (1,326) - - (6,174) Transportation equipment
(104,146) (17,910) - (466) (122,522)
Aset sewa pembiayaan Assets under finance lease Mesin dan peralatan (2,324) (1,279) - 466 (3,137) Machinery and equipment Alat pengangkutan (55) (33) - (88) Transportation equipment
(106,525) (19,222) - - (125,747)
31 Desember/December 2013
1 Januari/ Penambahan/ Pelepasan Transfer/ 31 Desember/
January Additions Disposals Transfers December
Harga perolehan Acquisition cost
Pematangan tanah 45,534 - - 29,262 74,796 Land improvements Bangunan dan prasarana 16,690 - - 22,807 39,497 Buildings and infrastructure Mesin dan peralatan 83,691 657 - 14,284 98,632 Machinery and equipment Perabotan, perlengkapan Furniture, fixtures and dan peralatan kantor 11,891 1,114 - 670 13,675 office equipment Alat pengangkutan 24,505 5 - - 24,510 Transportation equipment
182,311 1,776 - 67,023 251,110
Aset dalam penyelesaian 64,410 22,029 - (72,712) 13,727 Construction-in-progress Aset sewa pembiayaan Assets under finance lease Mesin dan peralatan 1,565 - - 5,689 7,254 Machinery and equipment Alat pengangkutan 291 40 (155) - 176 Transportation equipment
248,577 23,845 (155) - 272,267
Akumulasi penyusutan Accumulated depreciation
Pematangan tanah (26,768) (6,144) - - (32,912) Land improvements Bangunan dan prasarana (3,674) (2,645) - - (6,319) Buildings and infrastructure Mesin dan peralatan (43,845) (9,784) - 133 (53,496) Machinery and equipment Perabotan, perlengkapan, Furniture, fixtures and dan peralatan kantor (5,102) (1,469) - - (6,571) office equipment Alat pengangkutan (3,131) (1,717) - - (4,848) Transportation equipment
(82,520) (21,759) - 133 (104,146)
Aset sewa pembiayaan Assets under finance lease Mesin dan peralatan (713) (1,478) - (133) (2,324) Machinery and equipment Alat pengangkutan (47) (80) 72 - (55) Transportation equipment
(83,280) (23,317) 72 - (106,525)
Nilai buku bersih 165,297 165,742 Net book value
Grup melakukan peninjauan kembali atas masa manfaat aset tetap setiap tahun. Berdasarkan hasil review terakhir pada tanggal 31 Desember 2013, manajemen Grup berkeyakinan bahwa revisi atas masa manfaat aset tetap tidak diperlukan.
The Group performs an annual review of the useful lives of property, plant and equipment. Based on the results of the last review as of 31 December 2013, the Group’s management believes that revisions to the useful lives of property, plant and equipment are not necessary.
Sesuai dengan PKP2B, aset tetap tertentu yang dicatat dalam laporan keuangan interim konsolidasian merupakan milik Pemerintah Indonesia. Namun demikian, Berau mempunyai hak eksklusif untuk menggunakan aset tetap tersebut selama masa PKP2B atau masa manfaatnya, mana yang lebih dahulu berakhir.
In accordance with the CCoW, certain property,
plant and equipment recorded in these
consolidated interim financial statements remain the property of the Government. However, Berau has an exclusive right to use these assets over the contract period or their useful lives, whichever is shorter.
Pada tanggal 30 September 2014 alat pengangkutan dan mesin dan peralatan tertentu diasuransikan dengan nilai pertanggungan sebesar AS$239.517. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutupi risiko kerugian yang relevan.
As at 30 September 2014 certain transportation equipment and machinery and equipment were insured, with the insured sum amounting to US$239,517. Management believes the insurance is adequate to cover the relevant risks of loss.
Pada tanggal 30 September 2014, jumlah tercatat bruto dari aset tetap yang telah disusutkan penuh dan masih digunakan adalah sebesar AS$51.743 (31 Desember 2013: AS$50.615).
As of 30 September 2014, the gross carrying amount of fully depreciated property, plant and equipment, which continues to be used in operations, was US$51,743 (31 December 2013: US$50,615).
Biaya penyusutan untuk periode yang berakhir 30 September 2014 dan 2013 dibebankan pada akun di bawah ini:
Depreciation expense for the periods ended 30 September 2014 and 2013 was charged to the following accounts:
30 September/ 30 September/ September September
2014 2013
Beban pokok penjualan Cost of goods sold
(Catatan 36) 17,902 14,545 (Note 36)
Biaya umum dan General and administrative
administrasi (Catatan 37) 1,320 1,380 expenses (Note 37)
19,222 15,925