a. Tanaman menghasilkan a. Mature plantations
Periode yang berakhir pada 31 Maret 2016/ Period ended March 31, 2016
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanaman sawit 1.644.765.060 129.512.251 - 1.774.277.311 Oil palm plantations
Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations
Total nilai perolehan 1.645.787.620 129.512.251 - 1.775.299.871 Total cost
Akumulasi amortisasi Accumulated amortization
Tanaman sawit 596.389.714 22.297.338 - 618.687.052 Oil palm plantations
Tanaman karet 766.920 12.782 - 779.702 Rubber plantations
Total akumulasi amortisasi 597.156.634 22.310.120 - 619.466.754 Total accumulated amortization
Nilai tercatat neto 1.048.630.986 1.155.833.117 Net carrying value
Tahun yang berakhir pada 31 Desember 2015/ Year ended December 31, 2015
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanaman sawit 1.589.636.302 55.870.773 742.015 1.644.765.060 Oil palm plantations
Tanaman karet 1.022.560 - - 1.022.560 Rubber plantations
Total nilai perolehan 1.590.658.862 55.870.773 742.015 1.645.787.620 Total cost
Akumulasi amortisasi Accumulated amortization
Tanaman sawit 528.478.396 68.653.333 742.015 596.389.714 Oil palm plantations
Tanaman karet 715.792 51.128 - 766.920 Rubber plantations
Total akumulasi amortisasi 529.194.188 68.704.461 742.015 597.156.634 Total accumulated amortization
Nilai tercatat neto 1.061.464.674 1.048.630.986 Net carrying value
Beban amortisasi untuk periode yang berakhir pada tanggal 31 Maret 2016 sebesar Rp22.310.120 dibebankan ke beban pokok penjualan (Catatan 25).
Amortization expenses for the period ended March 31, 2016 amounting to Rp22,310,120 were charged to cost of sales (Note 25).
Pada tahun 2015, pengurangan tanaman menghasilkan merupakan penghapusan tanaman yang sudah tidak menghasilkan sehubungan dengan rencana penanaman kembali.
In 2015, deduction of mature plantations represent disposal of unproductive plants related to replanting plan.
b. Tanaman belum menghasilkan b. Immature plantations 31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Saldo awal 1.320.808.184 907.002.872 Beginning balance Biaya pengembangan dan bibitan 105.509.833 469.676.085 Development costs and nursery Dialihkan ke tanaman menghasilkan Transferred to mature plantations (Catatan 11a) (129.512.251) (55.870.773) (Note 11a)
Saldo akhir 1.296.805.766 1.320.808.184 Ending balance
Kapitalisasi biaya keuangan ke tanaman belum menghasilkan sebesar Rp18.463.457 dan Rp74.733.977 masing-masing untuk periode yang berakhir pada tanggal-tanggal 31 Maret 2016 dan 31 Desember 2015.
The finance costs capitalized into immature plantations amounted to Rp18,463,457 and Rp74,733,977 for the period ended March 31, 2016 and December 31, 2015, respectively.
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, sebagian tanaman belum menghasilkan dan tanaman menghasilkan digunakan sebagai jaminan atas pinjaman bank (Catatan 20).
As of March 31, 2016 and December 31, 2015, certain immature and mature plantations are pledged as collateral for bank loan facilities (Note 20).
c. Hutan tanaman industri siap panen c. Mature industrial timber and non-timber
plantations Periode yang berakhir pada 31 Maret 2016/
Period ended March 31, 2016
Saldo awal/ Saldo akhir/ Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan 60.062.151 - - - 60.062.151 Cost
Akumulasi amortisasi 13.552.785 655.779 14.208.564 Accumulated amortization
Nilai buku neto 46.509.366 45.853.587 Net book value
Tahun yang berakhir pada 31 Desember 2015/
Year ended December 31, 2015
Saldo awal/ Saldo akhir/ Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan 60.062.151 - - - 60.062.151 Cost
Akumulasi amortisasi 10.929.665 2.623.120 - - 13.552.785 Accumulated amortization
Nilai buku neto 49.132.486 46.509.366 Net book value
Beban amortisasi untuk periode yang berakhir pada tanggal 31 Maret 2016 sebesar Rp655.779 dibebankan ke beban pokok penjualan (Catatan 25).
Amortization expenses for the period ended March 31, 2016 amounting to Rp655,779 were charged to cost of sales (Note 25).
d. Hutan tanaman industri dalam pengembangan
d. Industrial timber and non-timber
plantations under development stage
31 Maret 2016/ 31 Desember 2015/
March 31, 2016 December 31, 2015
Saldo awal 708.636.428 460.674.097 Beginning balance
Beban pengembangan 68.428.396 247.962.331 Development cost
Saldo akhir 777.064.824 708.636.428 Ending balance
Kapitalisasi biaya keuangan ke hutan tanaman industri dalam pengembangan sebesar Rp15.933.748 untuk periode yang berakhir pada tanggal 31 Maret 2016 (31 Desember 2015: Rp43.602.460).
The finance costs capitalized into industrial timber and non-timber plantations under development stage amounted to Rp15,933,748 for the period ended March 31, 2016 (December 31, 2015: Rp43,602,460). Manajemen berkeyakinan bahwa tidak terdapat
penurunan potensial atas tanaman perkebunan. Oleh karena itu, tidak diperlukan provisi atas kerugian penurunan nilai tanaman perkebunan pada tanggal 31 Maret 2016 dan 31 Desember 2015.
Management believes that there is no potential impairment on the value of plantation assets. Thus, no provision for impairment losses of plantation assets is necessary as of March 31, 2016 and December 31, 2015.
Tanaman perkebunan kelapa sawit Grup dikembangkan dan dikelola di atas lahan yang telah memperoleh HGU (Catatan 1), atau lahan yang telah memperoleh ijin lokasi dan /atau sedang dalam proses pengurusan HGU. Sedangkan untuk tanaman Sagu dan Karet dikembangkan dan dikelola di atas lahan izin pemanfaatan hasil hutan kayu atau bukan kayu.
The Group’s oil palm plantations are developed and managed on the area which have obtained HGU (Note 1), or have obtained location permits and/or in the process of obtaining HGU. While for Sago and Rubber plantations, are developed and managed on the area which obtained forestry utilization permits timber or non-timber.
12. ASET TETAP 12. FIXED ASSETS
Periode yang berakhir pada 31 Maret 2016/ Period ended March 31, 2016
Saldo awal/ Saldo akhir/ Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 377.117.548 8.757.608 - - 385.875.156 Land
Bangunan 690.038.980 295.921 - 3.210.978 693.545.879 Buildings
Prasarana 268.098.166 854.178 - - 268.952.344 Infrastructures
Mesin dan peralatan 971.610.338 627.684 - 4.445.300 976.683.322 Machinery and equipment
Tangki 19.383.337 - - - 19.383.337 Tanks
Kendaraan dan alat-alat berat 318.473.305 3.025.709 4.203.413 - 317.295.601 Vehicles and heavy equipment
Peralatan kantor 81.809.126 899.211 - - 82.708.337 Office equipment
Aset dalam penyelesaian 233.022.876 10.979.848 - (7.656.278) 236.346.446 Constructions in progress
Total nilai perolehan 2.959.553.676 25.440.159 4.203.413 - 2.980.790.422 Total cost
Periode yang berakhir pada 31 Maret 2016/ Period ended March 31, 2016
Saldo awal/ Saldo akhir/ Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Akumulasi penyusutan Accumulated depreciation
Bangunan 174.332.334 9.663.387 - - 183.995.721 Buildings
Prasarana 53.680.031 3.416.107 - - 57.096.138 Infrastructures
Mesin dan peralatan 585.263.814 21.676.415 - - 606.940.229 Machinery and equipment
Tangki 12.628.588 166.156 - - 12.794.744 Tanks
Kendaraan dan alat-alat berat 159.461.903 8.327.745 4.196.210 - 163.593.438 Vehicles and heavy equipment
Peralatan kantor 57.416.309 2.357.660 - - 59.773.969 Office equipment
Total akumulasi penyusutan 1.042.782.979 45.607.470 4.196.210 - 1.084.194.239 Total accumulated depreciation
Nilai tercatat 1.916.770.697 1.896.596.183 Carrying value
Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss
Nilai tercatat neto 1.909.328.520 1.889.154.006 Net carrying value
Tahun yang berakhir pada 31 Desember 2015/ Year ended December 31, 2015
Saldo awal/ Saldo akhir/ Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions * Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 299.933.261 77.184.287 - - 377.117.548 Land
Bangunan 575.629.973 43.152.469 240.099 71.496.637 690.038.980 Buildings
Prasarana 227.101.621 8.035.019 - 32.961.526 268.098.166 Infrastructures
Mesin dan peralatan 895.419.425 28.269.924 1.066.356 48.987.345 971.610.338 Machinery and equipment
Tangki 19.043.457 382.491 42.611 - 19.383.337 Tanks
Kendaraan dan alat-alat berat 269.321.550 51.177.074 2.025.319 - 318.473.305 Vehicles and heavy equipment
Peralatan kantor 68.677.224 13.363.627 231.725 - 81.809.126 Office equipment
Aset dalam penyelesaian 240.415.998 146.052.386 - (153.445.508) 233.022.876 Constructions in progress
Total nilai perolehan 2.595.542.509 367.617.277 3.606.110 - 2.959.553.676 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 140.852.590 33.580.924 101.180 - 174.332.334 Buildings
Prasarana 41.394.448 12.285.583 - - 53.680.031 Infrastructures
Mesin dan peralatan 508.985.634 77.161.011 882.831 - 585.263.814 Machinery and equipment
Tangki 12.012.490 645.614 29.516 - 12.628.588 Tanks
Kendaraan dan alat-alat berat 130.505.092 30.358.732 1.401.921 - 159.461.903 Vehicles and heavy equipment
Peralatan kantor 48.184.473 9.366.090 134.254 - 57.416.309 Office equipment
Total akumulasi penyusutan 881.934.727 163.397.954 2.549.702 - 1.042.782.979 Total accumulated depreciation
Nilai tercatat 1.713.607.782 1.916.770.697 Carrying value
Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss
Nilai tercatat neto 1.706.165.605 1.909.328.520 Net carrying value
*) Penambahan nilai perolehan tanah termasuk penambahan dari kombinasi bisnis - pada nilai wajar sebesar Rp3.500.000 (Catatan 4)/
12. ASET TETAP (lanjutan) 12. FIXED ASSETS(continued)
