12. LONG–TERM LIVESTOCK (Continued)
Harga jual. nilai buku dan rugi penjualan hewan ternak untuk masa Sembilan bulan yang berakhir pada tanggal 30 September 2017 dan 2016 adalah sebagai berikut:
The selling price. book value and loss on sales of live stock for the nine-month period ended 30 September 2017 and 2016 are as follows:
30 September/
September 2017 30 Juni/
June 2016
Harga jual 10.201.694.313 4.675.672.540 Selling price
Nilai buku 12.325.588.434 7.888.514.796 Book value
Laba (Rugi) Penjualan Hewan Ternak ( 2.123.894.121 ) ( 3.212.842.256 ) Gain (Loss) on Sales of Livestock Berdasarkan reviu oleh manajemen. manajemen
berkeyakinan bahwa tidak ada indikasi penurunan nilai hewan ternak produksi – berumur panjang pada tanggal 30 Juni 2017 dan 31 Desember 2016.
Based on review by management. management believes that there is no indication of impairment of long term livestock assets as of 30 June 2017 and 31 December 2016.
13. ASET TETAP 13. FIXED ASSETS
Rincian dan mutasi aset tetap untuk masa sembilan bulan dan tahun yang berakhir pada tanggal 30 September 2017 dan 31 Desember 2016 adalah sebagai berikut:
The details and mutation of fixed assets for the nine- month period and year ended 30 September 2017 and 31 December 2016 are as follows:
2 0 1 7
(Sembilan Bulan / Nine Months) 1 Januari/
January 2017 Penambahan/
Addition Pengurangan/
Deduction Reklasifikasi/
Reclassification 30 September/
September 2017 BIAYA PEROLEHAN / ACQUISITION COST:
Aset pemilikan langsung / Direct ownership
Tanah / Land 332.529.614.136 830.397.680 - 64.275.857.642 397.635.869.458
Bangunan & perumahan / Building & housing 129.532.503.638 2.496.344.526 - 322.489.000 132.351.337.164 Mesin & instalasi / Machinery & installations 1.666.448.067.433 1.289.524.000 3.025.459.026 11.434.092.166 1.676.146.224.573 Kendaraan bermotor / Vehicles 8.743.683.131 1.496.468.290 82.000.000 - 10.158.151.421 Peralatan & inventaris /
Equipments & fixtures 156.593.293.416 13.053.488.770 949.478.935 5.385.458.646 174.082.761.897
Jumlah / Total 2.293.847.161.754 19.166.223.266 4.056.937.961 81.417.897.454 2.390.374.344.513 Aset sewa / Leased Assets
Kendaraan bermotor / Vehicles - 6.599.906.500 - - 6.599.906.500
Jumlah / Total - 6.599.906.500 - - 6.599.906.500
Aset Dalam Masa Konstruksi / Assets Under Constructions
Tanah / Land 31.362.291.474 114.556.663.860 - ( 64.275.857.642 ) 81.643.097.692 Bangunan & perumahan / Building & housing 8.667.341.356 124.530.379.983 - ( 322.489.000 ) 132.875.232.339 Mesin & instalasi / Machinery & installations 12.948.824.850 58.004.306.956 - ( 11.434.092.166 ) 59.519.039.640 Peralatan & inventaris /
Equipments & fixtures 2.570.740.743 14.664.469.632 - ( 5.385.458.646 ) 11.849.751.729
Jumlah / Total 55.549.198.423 311.755.820.431 - ( 81.417.897.454 ) 285.887.121.400
JUMLAH BIAYA PEROLEHAN /
TOTAL ACQUISITION COST 2.349.396.360.177 337.521.950.197 4.056.937.961 - 2.682.861.372.413
13. ASET TETAP (Lanjutan) 13. FIXED ASSETS (Continued) 2 0 1 7
(Sembilan Bulan / Nine Months) 1 Januari/
January 2017 Penambahan/
Addition Pengurangan/
Deduction Reklasifikasi/
Reclassification 30 September/
September 2017 AKUMULASI PENYUSUTAN / ACCUMULATED DEPRECIATION:
Aset pemilikan langsung / Direct ownership
Bangunan & perumahan / Building & housing 62.667.100.028 6.158.011.520 - - 68.825.111.548 Mesin & instalasi / Machinery & installations 1.105.629.634.966 91.566.967.307 2.890.994.180 - 1.194.305.608.093 Kendaraan bermotor / Vehicles 7.990.059.060 1.219.194.539 82.000.000 - 9.127.253.599 Peralatan & inventaris /
Equipments & fixtures 131.037.089.790 14.844.203.493 808.231.678 - 145.073.061.605
JUMLAH AKUMULASI PENYUSUTAN /
TOTAL ACCUMULATED DEPRECIATION 1.307.323.883.844 113.788.376.859 3.781.225.858 - 1.417.331.034.845
Amortisasi Aset Sewa / Leased Assets
Amortization
Kendaraan bermotor / Vehicles - 4.412.904.833 - - 4.412.904.833
JUMLAH AKUMULASI PENYUSUTAN /
TOTAL ACCUMULATED DEPRECIATION 1.307.323.883.844 118.201.281.692 3.781.225.858 - 1.421.743.939.678
NILAI BUKU / BOOK VALUE 1.042.072.476.333 1.261.117.432.735
2 0 1 6
(Satu Tahun / One Year) 1 Januari/
January 2016 Penambahan/
Addition Pengurangan/
Deduction Reklasifikasi/
Reclassification 31 Desember/
December 2016 BIAYA PEROLEHAN / ACQUISITION COST:
Aset pemilikan langsung / direct ownership
Tanah / Land 323.694.711.761 7.076.311.375 - 1.758.591.000 332.529.614.136
Bangunan & perumahan / Building & housing 129.436.002.425 109.795.773 13.294.560 - 129.532.503.638 Mesin & instalasi / Machinery & installations 1.663.484.787.991 2.963.279.442 - - 1.666.448.067.433 Kendaraan bermotor / Vehicles 9.883.241.476 75.000.000 1.190.158.345 ( 24.400.000 ) 8.743.683.131 Peralatan & inventaris /
Equipments & fixtures 144.609.779.336 12.539.453.777 453.932.647 ( 102.007.050 ) 156.593.293.416
Jumlah / Total 2.271.108.522.989 22.763.840.367 1.657.385.552 1.632.183.950 2.293.847.161.754 Aset Dalam Masa Konstruksi / Assets Under Constructions
Tanah / Land 30.705.647.832 2.415.234.642 - ( 1.758.591.000 ) 31.362.291.474
Bangunan & perumahan / Building & housing 7.204.485.913 1.462.855.443 - - 8.667.341.356 Mesin & instalasi / Machinery & installations 8.031.613.520 4.917.211.330 - - 12.948.824.850 Peralatan & inventaris /
Equipments & fixtures 961.937.119 1.608.803.624 - - 2.570.740.743
Jumlah / Total 46.903.684.384 10.404.105.039 - ( 1.758.591.000 ) 55.549.198.423
JUMLAH BIAYA PEROLEHAN /
TOTAL ACQUISITION COST 2.318.012.207.373 33.167.945.406 1.783.792.602 - 2.349.396.360.177 AKUMULASI PENYUSUTAN / ACCUMULATED DEPRECIATION:
Aset Pemilikan Langsung / Direct Ownership
Bangunan & perumahan / Building & housing 54.862.201.704 7.817.674.924 - - 62.667.100.028 Mesin & instalasi / Machinery & installations 975.786.679.960 129.842.955.006 12.776.600 - 1.105.629.634.966 Kendaraan bermotor / Vehicles 8.315.989.508 880.494.558 1.190.158.345 ( 16.266.661 ) 7.990.059.060 Peralatan & inventaris /
Equipments & fixtures 118.334.430.318 13.215.556.424 447.642.211 ( 65.254.741 ) 131.037.089.790
Jumlah / Total 1.157.299.301.490 151.756.680.912 1.650.577.156 81.521.402 1.307.323.883.844
NILAI BUKU / BOOK VALUE 1.160.712.905.883 1.042.072.476.333
13. ASET TETAP (Lanjutan) 13. FIXED ASSETS (Continued) Tanah Milik Perseroan merupakan tanah dengan status Hak
Guna Bangunan (HGB). HGB tersebut berlaku sampai dengan 2032 dan manajemen berkeyakinan bahwa HGB tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
The Company owns the land rights (HGB). The land right is valid until 2032 and management believes that this land rights could be prolonged when they end.
Seluruh aset kepemilikan langsung telah diasuransikan (property all risk insurance) pada tanggal 30 September 2017 dengan jumlah pertanggungan yang memadai sebesar Rp 632.093.000.000 untuk bangunan. mesin dan peralatan.
sedangkan kendaraan jumlah pertanggungannya sebesar Rp 4.764.807.000. Pada tanggal 30 September 2017.
manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian di masa yang akan datang.
Assets under direct ownership are covered by property all risk insurance. the insurance value as of 30 September 2017 amounts to Rp 632,093,000,000 for building.
machinery and equipment and amounts to Rp 4,764,807,000 for vehicles. As of 30 September 2017. in management’s opinion. the amount of insurance coverage is adequate to cover possible losses in future years.
Selain asuransi terhadap aset tetap tersebut di atas.
Perseroan mengasuransikan juga risiko kehilangan margin (profit loss) selama tenggang waktu yang diakibatkan oleh kejadian-kejadian tak terduga atas aset-aset tetap Perseroan. dengan nilai pertanggungan sebesar Rp 850.000.000.000.
Besides the above mentioned insurance. the Company also insured risk of margin loss resulted by unforeseen events for fixed assets. with insurance value of Rp 850,000,000,000.
Aset tetap yang digunakan oleh entitas asosiasi jumlahnya tidak signifikan. manajemen tidak menggolongkan sebagai properti investasi karena nilainya tidak material.
The fixed assets used by the associated companies are insignificant. Management does not classify them as property investment because their values are not material.
Harga jual. nilai buku dan laba penjualan aset untuk masa sembilan bulan yang berakhir pada tanggal 30 September 2017 dan 2016 adalah sebagai berikut:
Sales price. net book value and gain on sales of fixed assets for the nine-month period ended 30 September 2017 and 2016 are as follows:
30 September/
September 2017
30 Juni/
June 2016
Harga jual 225.722.342 452.148.636 Selling price
Nilai buku 275.712.103 4.636.458 Book value
Laba (rugi) penjualan aset tetap ( 49.989.761 ) 447.512.178 Gain (loss) on sales of fixed assets
(Catatan 2k). (Note 2k).
13. ASET TETAP (Lanjutan) 13. FIXED ASSETS (Continued) Beban penyusutan aset tetap untuk masa sembilan bulan
yang berakhir pada tanggal 30 September 2017 dan 2016 dibebankan pada kelompok berikut:
The depreciation expenses for the nine-month period ended 30 September 2017 and 2016 are charged to the following:
30 September/
September 2017
30 Juni/
June 2016
Beban produksi tidak langsung 102.201.751.410 107.437.514.816 Factory overhead
Beban usaha 6.197.429.505 5.107.579.313 Operating expense
J u m l a h 108.399.180.915 112.545.094.129 T o t a l
(Catatan 28 dan 29). (Notes 28 and 29).
Beban penyusutan aset di perusahaan anak yaitu PT USDF dikapitalisasi ke aset.
Asset depreciation expenses in subsidiary PT USDF capitalized as assets.
Rincian aset tetap dalam masa konstruksi pada tanggal 30 September 2017 dan 31 Desember 2016 adalah sebagai berikut:
Details of fixed assets under construction as at 30 September 2017 and 31 December 2016 are as follows:
30 September 2017
Persentase Penyelesaian/
Percentage of Completion
%
Akumulasi Biaya/
Cost Accumulation
Rp
Estimasi Penyelesaian/
Estimation Date
of Completion 30 September 2017
Tanah 60 81.643.097.692 Mar/March 2018 Land
Bangunan 60 132.875.232.339 Mar/March 2018 Building
Mesin dan Instalasi 70 59.519.039.640 Mar/March 2018 Machinery & Installations
Peralatan 70 11.849.751.729 Mar/March 2018 Equipment
J u m l a h 285.887.121.400 T o t a l
31 Desember 2016
Persentase Penyelesaian / Percentage of Completion
%
Akumulasi Biaya /
Cost Accumulation
Rp
Estimasi Penyelesaian / Estimation Date
of Completion 31 December 2016
Tanah 80 31.362.291.474 Mei / May 2017 Land
Bangunan 80 8.667.341.356 Mei / May 2017 Building
Mesin dan Instalasi 80 12.948.824.850 Mei / May 2017 Machinery & Installations
Peralatan 80 2.570.740.743 Feb / Feb 2017 Equipment
J u m l a h 55.549.198.423 T o t a l
Berdasarkan penilaian yang dilakukan oleh KJPP Toto Suharto & Rekan atas aset tetap Perseroan dalam Laporan No. P. TnR.16.00.009 tanggal 8 Maret 2016. nilai pasar atas aset tetap milik Perseroan sebesar Rp 2.320.996.525.000.
Dasar penilaian yang diterapkan adalah nilai pasar.
Based on the valuation performed by KJPP Toto Suharto on the Company’s fixed assets in Report No. P.TnR.16.00.009 dated 8 March 2016. the market value of the Company’s fixed assets amounted to Rp 2,320,996,525,000. The valuation was performed based on the market value.
Berdasarkan reviu oleh manajemen. manajemen berkeyakinan bahwa tidak ada indikasi penurunan nilai aset tetap pada tanggal 30 September 2017 dan 31 Desember 2016.
Based on review by management. management believes that there is no indication of impairment of fixed assets as of 30 September 2017 and 31 December 2016.
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS