52 3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
5. RESTRICTED TIME DEPOSITS
5. DEPOSITO BERJANGKA YANG DIBATASI
PENGGUNAANNYA
5. RESTRICTED TIME DEPOSITS
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
Pihak ketiga Third parties
Jangka pendek Short-term
PT Bank Central Asia Tbk. 25.000.000.000 25.000.000.000 PT Bank Central Asia Tbk.
Jangka panjang Long-term
PT Bank Mandiri (Persero) Tbk. 420.000.000 420.000.000 PT Bank Mandiri (Persero) Tbk.
Total 25.420.000.000 25.420.000.000 Total
Tingkat suku bunga deposito berjangka tersebut berkisar antara
3,50% - 5,00%
pada 31 Maret 2021 dan 31 Desember 2020.
The annual interest rate of time deposits are ranging
between 3,50% - 5,00% in March 31, 2021 and
December 31, 2020
.
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, deposito berjangka dengan nilai nominal Rp25.000.000.000 yang ditempatkan di PT Bank Central Asia Tbk. yang dibatasi penggunaannya merupakan jaminan atas utang bank (Catatan 12).
As of March 31, 2021 and December 31, 2020, restricted time deposits placed with nominal amount of Rp25,000,000,000 at PT Bank Central Asia Tbk. are pledged as collateral to the bank loan (Note 12).
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, deposito berjangka dengan nilai nominal Rp420.000.000 yang ditempatkan di PT Bank Mandiri (Persero) Tbk. milik Grup yang dibatasi
penggunaannya merupakan jaminan kepada
Kementerian Energi dan Sumber Daya Mineral Republik Indonesia atas estimasi beban provisi reklamasi dan rehabilitasi.
As of March 31, 2021 and December 31, 2020, restricted time deposits placed with nominal amount of Rp420,000,000 at PT Bank Mandiri (Persero) Tbk. of the Group are pledged as collateral to the Ministry of Energy and Mineral Resources of the Republic of Indonesia for estimated provision reclamation and rehabilitation costs.
6. PERSEDIAAN 6. INVENTORIES
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
Emas dore 4.299.925.815 4.841.016.062 Gold dore
Total 4.299.925.815 4.841.016.062 Total
Persediaan yang dibebankan ke beban pokok penjualan pada tiga bulan yang berakhir pada
tanggal 31 Maret 2021 adalah sebesar
Rp736.222.051 (31 Maret 2020: Rp777.616.903) (Catatan 20).
Inventories charged to cost of goods sold for the three-month period ended March 31, 2021 amounted to Rp736,222,051 (March 31, 2020: Rp777,616,903) (Note 20).
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, Grup tidak mengasuransikan persediaan untuk menutupi kemungkinan kerugian terhadap risiko kebakaran, kerusakan dan bencana alam. Manajemen berkeyakinan bahwa Grup memiliki kemampuan untuk menutupi kerugian yang mungkin timbul dari risiko tersebut.
As of March 31, 2021 and December 31, 2020, the Group has not insured its inventories to cover possible losses against losses from fire, destruction and natural disasters. Management believes that the Group is still be able to cover possible losses arising from such risks.
Berdasarkan penelaahan terhadap kondisi
persediaan pada tanggal 31 Maret 2021 dan 31 Desember 2020, manajemen berkeyakinan bahwa penyisihan untuk persediaan usang dan penurunan nilai persediaan tidak diperlukan.
Based on the review of the condition of the inventories as of March 31, 2021 and December 31, 2020, management believes that allowance for inventory obsolescence and decline in market value of inventories is not necessary.
Persediaan digunakan sebagai jaminan untuk utang WWI kepada PT Wilzilindo Mining Indonesia (Catatan 13 dan 31).
Inventories are used as collateral for WWI payable
to PT Wilzilindo Mining Indonesia
57
7. BEBAN DIBAYAR DI MUKA 7. PREPAID EXPENSES
31 Maret 2021/ 31 Desember 2020/
March 31, 2021 December 31, 2020
Keanggotaan tahunan 221.850.102 11.999.978 Annual membership
Asuransi 55.091.310 5.074.157 Insurance
Lain-lain 18.400.000 10.255.001 Others
Total 295.341.412 27.329.136 Total
8. PROPERTI PERTAMBANGAN 8. MINE PROPERTIES
Properti pertambangan terdiri dari: Mine properties consist of:
Tambang dalam Tambang konstruksi/ berproduksi/
Mines under Producing Total/ construction mines Total
Biaya perolehan tanggal
31 Desember 2019 142.680.926.100 9.281.951.448 151.962.877.548 Cost as of December 31, 2019
Biaya perolehan tanggal
31 Desember 2020 142.680.926.100 9.281.951.448 151.962.877.548 Cost as of December 31, 2020
Penambahan 6.533.399.269 - 6.533.399.269 Additions
Biaya perolehan tanggal
31 Maret 2021 149.214.325.369 9.281.951.448 158.496.276.817 Cost as of March 31, 2021
Akumulasi amortisasi per tanggal Accumulated amortization
31 Desember 2019 - 377.945.534 377.945.534 as of December 31, 2019
Beban amortisasi tahun berjalan 22.635.014 22.635.014 Amortization expense for the year
Akumulasi amortisasi per tanggal Accumulated amortization
31 Desember 2020 - 400.580.548 400.580.548 as of December 31, 2020
Beban amortisasi periode berjalan - - - Amortization expense for the period
Akumulasi amortisasi per tanggal Accumulated amortization
31 Maret 2021 - 400.580.548 400.580.548 as of March 31, 2021
Nilai buku neto tanggal Net book value as of
31 Desember 2020 142.680.926.100 8.881.370.900 151.562.297.000 December 31, 2020
Nilai buku neto tanggal Net book value as of
31 Maret 2021 149.214.325.369 8.881.370.900 158.095.696.269 March 31, 2021
Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai properti pertambangan pada tanggal 31 Maret 2021 dan 31 Desember 2020.
The management believes that there is no impairment in value of mine properties as of March 31, 2021 and December 31, 2020.
58
9. ASET TETAP 9. PROPERTY, PLANT AND EQUIPMENT
Mutasi aset tetap adalah sebagai berikut: The movements in property, plant and equipment are
as follows:
Periode tiga bulan yang berakhir pada tanggal 31 Maret 2021/ The three-month period ended March 31, 2021
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending Balance Additions Deductions Reclassification Balance
Biaya Perolehan Acquisition Cost
Kendaraan 8.023.300.000 - - - 8.023.300.000 Vehicles
Peralatan berat 2.365.000.000 - - - 2.365.000.000 Heavy equipment
Listrik dan peralatan Electrical and
kantor 3.044.843.472 11.699.000 - - 3.056.542.472 office equipment
Renovasi gedung 7.740.523.653 - - - 7.740.523.653 Building renovations
Instalasi listrik 81.174.000 - - - 81.174.000 Electrical installations
Sub-total 21.254.841.125 11.699.000 - - 21.266.540.125 Sub-total
Aset dalam penyelesaian 212.170.692.150 - - - 212.170.692.150 Construction in progress
Total 233.425.533.275 11.699.000 - - 233.437.232.275 Total
Akumulasi Penyusutan Accumulated Depreciation
Kendaraan 5.210.003.378 256.231.703 - - 5.466.235.081 Vehicles
Peralatan berat 543.984.375 36.953.125 - - 580.937.500 Heavy equipment
Listrik dan peralatan Electrical and
kantor 1.918.862.517 98.702.891 - - 2.017.565.408 office equipment
Renovasi gedung 3.829.627.428 440.397.584 - - 4.270.025.012 Building renovations
Instalasi listrik 57.259.093 1.149.656 - - 58.408.749 Electrical installations
Total 11.559.736.791 833.434.959 - - 12.393.171.750 Total
Nilai tercatat neto 221.865.796.484 221.044.060.525 Net carrying amount
Tahun yang berakhir pada tanggal 31 Desember 2020/ Year ended December 31, 2020
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending Balance Additions Deductions Reclassification Balance
Biaya Perolehan Acquisition Cost
Kendaraan 8.023.300.000 - - - 8.023.300.000 Vehicles
Peralatan berat 2.365.000.000 - - - 2.365.000.000 Heavy equipment
Listrik dan peralatan Electrical and
kantor 2.789.708.472 255.135.000 - - 3.044.843.472 office equipment
Renovasi gedung 7.740.523.653 - - - 7.740.523.653 Building renovations
Instalasi listrik 81.174.000 - - - 81.174.000 Electrical installations
Sub-total 20.999.706.125 255.135.000 - - 21.254.841.125 Sub-total
Aset dalam penyelesaian 184.653.049.329 27.517.642.821 - - 212.170.692.150 Construction in progress
Total 205.652.755.454 27.772.777.821 - - 233.425.533.275 Total
Akumulasi Penyusutan Accumulated Depreciation
Kendaraan 4.185.076.563 1.024.926.815 - - 5.210.003.378 Vehicles
Peralatan berat 396.171.875 147.812.500 - - 543.984.375 Heavy equipment
Listrik dan peralatan Electrical and
kantor 1.546.833.845 372.028.672 - - 1.918.862.517 office equipment
Renovasi gedung 2.068.037.094 1.761.590.334 - - 3.829.627.428 Building renovations
Instalasi listrik 52.660.468 4.598.625 - - 57.259.093 Electrical installations
Total 8.248.779.845 3.310.956.946 - - 11.559.736.791 Total
Nilai tercatat neto 197.403.975.609 221.865.796.484 Net carrying amount
59
9. ASET TETAP (lanjutan) 9. PROPERTY, PLANT AND EQUIPMENT
(continued)
Penyusutan Depreciation
Penyusutan aset tetap dibebankan pada operasi sebagai berikut:
Depreciation of property, plant and equipment were charged to operations as follows:
Untuk periode tiga bulan yang berakhir pada tanggal 31 Maret/
For the three-month period ended March 31
2021 2020
Beban pokok penjualan (Catatan 20) 36.953.125 36.953.125 Cost of goods sold (Note 20)
Beban umum dan General and administrative
administrasi (Catatan 22) 796.481.834 793.238.155 expenses (Note 22)
Total 833.434.959 830.191.280 Total
Aset dalam penyelesaian Construction in progress
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, aset dalam penyelesaian dari konstruksi fasilitas produksi telah mencapai penyelesaian sekitar 30%-99%. Aset dalam penyelesaian terdiri dari peralatan berat, instalasi listrik, dan insfrastruktur pendukung lainnya.
As of March 31, 2021 and December 31, 2020, the construction in progress of the production facilities has completion of approximately 30%-99%. The construction in progress consist of heavy equipment, electrical installations and other supporting infrastructures.
Karena pembatasan berkelanjutan sebagai dampak pandemi COVID-19, manajemen tidak dapat secara andal memperkirakan tanggal penyelesaian atas aset dalam penyelesaian tersebut di atas.
Due to the ongoing restrictions arising from the COVID-19 pandemic, management is unable to reliably provide an estimation on the completion date of above-mentioned construction in progress.
Manajemen Grup berkeyakinan bahwa tidak terdapat penurunan nilai aset tetap pada tanggal 31 Maret 2021 dan 31 December 2020.
The Group’s management believes that there is no impairment in value of property, plant and equipment as of March 31, 2021 and December 31, 2020.
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, Grup tidak mengasuransikan aset tetap untuk menutupi kemungkinan kerugian terhadap risiko
kebakaran, kerusakan dan bencana alam.
Manajemen berkeyakinan bahwa Grup memiliki kemampuan untuk menutupi kerugian yang mungkin timbul dari risiko tersebut.
As of March 31, 2021 and December 31, 2020, the Group has not insured its property, plant and equipment to cover possible losses against losses from fire, destruction and natural disasters. Management believes that the Group is still be able to cover possible losses arising from such risks.
Pada tanggal 31 Maret 2021, nilai perolehan aset yang sudah disusutkan penuh adalah sejumlah
Rp1.837.289.236 (31 Desember 2020:
Rp1.811.678.836). Aset-aset ini masih digunakan untuk menunjang operasional Grup.
As of March 31, 2021, the acquisition costs of the assets which have been fully depreciated amounted to Rp1,837,289,236 (December 31, 2020: Rp1,811,678,836). Those assets are still being used by the Group in operations..
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, tidak ada aset yang sementara tidak dipakai dalam operasi.
As of March 31, 2021 and December 31, 2020, there is no assets temporary not used in operations.
60
10. ASET HAK GUNA DAN LIABILITAS SEWA 10. RIGHT-OF-USE ASSETS AND LEASE LIABILITY
Akun ini terdiri dari: This account consists of:
Periode tiga bulan yang berakhir pada tanggal 31 Maret 2021/ The three-month period ended March 31, 2021
Reklasifikasi
dari beban
dibayar dimuka/
Saldo Reclassifications
Saldo awal/ transisi/ from
Beginning Transition Penambahan/ Pengurangan/ prepaid Saldo akhir/ balance balance Additions Deductions expenses Ending
Biaya perolehan Acquisition cost
Bangunan 1.791.837.675 - - - - 1.791.837.675 Building
Kendaraan 1.796.320.920 - - - - 1.796.320.920 Vehicles
Total biaya perolehan 3.588.158.595 - - - - 3.588.158.595 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Bangunan (447.959.419) - (111.989.854) - - (559.949.273) Building
Kendaraan (798.364.854) - (199.591.213) - - (997.956.067) Vehicles
Total akumulasi depresiasi (1.246.324.273) - (311.581.067) - - (1.557.905.340) Total accumulated depreciations
Nilai buku neto 2.341.834.322 2.030.253.255 Net book value
Tahun yang berakhir pada tanggal 31 Desember 2020/ The year ended December 31, 2020
Reklasifikasi
dari beban
dibayar dimuka/
Saldo Reclassifications
Saldo awal/ transisi/ from
Beginning Transition Penambahan/ Pengurangan/ prepaid Saldo akhir/ balance balance Additions Deductions expenses Ending
Biaya perolehan Acquisition cost
Bangunan - 1.791.837.675 - - - 1.791.837.675 Building
Kendaraan - 1.581.820.920 - - 214.500.000 1.796.320.920 Vehicles
Total biaya perolehan - 3.373.658.595 - - 214.500.000 3.588.158.595 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Bangunan - - (447.959.419) - - (447.959.419) Building
Kendaraan - - (798.364.854) - - (798.364.854) Vehicles
Total akumulasi depresiasi - - (1.246.324.273) - - - (1.246.324.273) Total accumulated depreciations
Nilai buku neto - 2.341.834.322 Net book value
Biaya depresiasi yang dibebankan pada laporan laba rugi dan penghasilan/(rugi) komprehensif lain konsolidasian untuk tiga bulan yang berakhir pada
tanggal 31 Maret 2021 adalah sebesar
Rp311.581.068 (31 Maret 2020: Rp125.000.000) (Catatan 22).
Depreciation expenses for the for the three-month period ended March 31, 2021 are charged to the consolidated statements of profit or loss and other
comprehensive income/(loss) amounted to
Rp311,581,068 (March 31, 2020: Rp125,000,000) (Note 22).
Grup telah mengakui beban yang berkaitan dengan sewa jangka pendek selama tiga bulan yang berakhir pada tanggal 31 Maret 2021 sebesar Rp30.000.000 (31 Maret 2020: Rp292.280.042) dan dicatat sebagai beban umum dan administrasi (Catatan 22).
The Group has recognized the expense relating to short-term leases during the three-month period ended March 31, 2021 amounted to Rp30.000.000 (March 31, 2020: Rp292,280,042) and recorded under general and administrative expense (Note 22).
Berdasarkan penilaian manajemen Grup, tidak ada kejadian-kejadian atau perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai aset hak-guna pada tanggal 31 Maret 2021 dan 31 Desember 2020.
Based on the assessment of the management of the Group, there are no events or changes in circumstances that indicate any impairment in the value of right-of-use assets as of March 31, 2021 and December 31, 2020.