yang terdiri dari:
The entire amount of advances represent operational advances as follows:
31 Maret 2018/ 31 Desember 2017/
March 31, 2018 December 31, 2017
Perusahaan 11.438 13.035 Company
Entitas anak: Subsidiaries:
PT Tanindo Intertraco 1.912 2.481 PT Tanindo Intertraco
PT Multi Sarana Indotani 984 65 PT Multi Sarana Indotani
Total 14.334 15.581 Total
8. BIAYA DIBAYAR DI MUKA 8. PREPAID EXPENSES
Biaya dibayar di muka terdiri dari: Prepaid expenses consist of:
31 Maret 2018/ 31 Desember 2017/
March 31, 2018 December 31, 2017
Sewa 3.651 4.029 Rent
Asuransi 1.352 2.264 Insurance
Lainlain 198 352 Others
Total 5.201 6.645 Total
9. ASET TETAP 9. FIXED ASSETS
Aset tetap terdiri dari: Fixed assets consist of:
31 Maret 2018/March 31, 2018
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending Balance Addition Reclassification Deduction Balance
Harga Perolehan Cost
Kepemilikan langsung Direct ownership
Tanah 113.736 134 72.366 - 186.236 Land
Bangunan 137.799 43 67.978 - 205.820 Buildings
Prasarana tanah dan bangunan 22.851 - 4.229 - 27.080 Building and land improvements
Mesin dan peralatan 185.452 1.012 32.659 - 219.123 Machinery and equipment
Peralatan transportasi 40.489 162 - - 40.651 Transportation equipment
Peralatan dan Furniture, fixtures and
perabot kantor 18.142 312 592 - 19.046 office equipment
Instalasi listrik 14.083 - 8.044 - 22.127 Electrical installations
Total 532.552 1,663 185.868 - 720.083 Total
Aset dalam penyelesaian Construction in progress
Prasarana tanah dan bangunan 145.241 1.192 (139.166) - 7.267 Building and land improvements
Mesin dan peralatan 53.233 335 (46.702) - 6.866 Machinery and equipment
Total 198.474 1.527 (185.868) - 14.133 Total
Total Harga Perolehan 731.026 3.190 - - 734.216 Total Cost
31 Maret 2018/March 31, 2018
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending Balance Addition Reclassification Deduction Balance
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 47.871 1.904 - - 49.775 Buildings
Prasarana tanah dan bangunan 19.032 580 - - 19.612 Building and land improvements
Mesin dan peralatan 105.890 3.349 - - 109.239 Machinery and equipment
Peralatan transportasi 27.774 1.447 - - 29.221 Transportation equipment
Peralatan dan Furniture, fixtures and
perabot kantor 12.458 452 - - 12.910 office equipment
Instalasi listrik 5.721 221 - - 5.942 Electrical installations
Total Akumulasi Penyusutan 218.746 7.953 - - 226.699 Total Accumulated Depreciation
Nilai Buku 512.280 507.517 Net Book Value
31 Desember 2017/December 31, 2017
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending Balance Addition Reclassification Deduction Balance
Harga Perolehan Cost
Kepemilikan langsung Direct ownership
Tanah 110.820 2.916 - - 113.736 Land
Bangunan 124.942 157 12.700 - 137.799 Buildings
Prasarana tanah dan bangunan 22.338 13 500 - 22.851 Building and land improvements
Mesin dan peralatan 165.329 5.712 14.771 360 185.452 Machinery and equipment
Peralatan transportasi 33.214 7.275 - - 40.489 Transportation equipment
Peralatan dan Furniture, fixtures and
perabot kantor 16.434 1.708 - - 18.142 office equipment
Instalasi listrik 13.908 146 29 - 14.083 Electrical installations
Total 486.985 17.927 28.000 360 532.552 Total
Aset dalam penyelesaian Construction in progress
Prasarana tanah dan bangunan 8.461 150.011 (13.231) - 145.241 Building and land improvements
Mesin dan peralatan 14.712 53.290 (14.769) - 53.233 Machinery and equipment
Total 23.173 203.301 (28.000) - 198.474 Total
Total Harga Perolehan 510.158 221.228 - 360 731.026 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 42.227 5.644 - - 47.871 Buildings
Prasarana tanah dan bangunan 17.115 1.917 - - 19.032 Building and land improvements
Mesin dan peralatan 93.222 12.904 - 236 105.890 Machinery and equipment
Peralatan transportasi 23.266 4.508 - - 27.774 Transportation equipment
Peralatan dan Furniture, fixtures and
perabot kantor 11.217 1.241 - - 12.458 office equipment
Instalasi listrik 5.089 632 - - 5.721 Electrical installations
Total Akumulasi Penyusutan 192.136 26.846 - 236 218.746 Total Accumulated Depreciation
Nilai Buku 318.022 512.280 Net Book Value
a. Pembebanan penyusutan adalah sebagai berikut:
a. Depreciation is charged as follows:
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
2018 2017
Beban pokok penjualan 6.551 4.903 Cost of goods sold
Beban penjualan 1.037 980 Selling expenses
Beban umum dan administrasi 365 353 General and administrative expenses
Total 7.953 6.236 Total
b. Perhitungan laba (rugi) penjualan aset tetap - neto adalah sebagai berikut:
b. The computation of gain (loss) on sale of fixed assets - net is as follows:
Periode yang Berakhir pada Tanggal 31 Maret/
Period Ended March 31,
2018 2017
Hasil penjualan neto - 3 Net proceeds from sales
Dikurangi: Less:
Nilai buku neto - 124 Net book value
Laba (rugi) penjualan aset Gain (loss) on sale of
tetap - neto - (121) fixed assets - net
c. Penambahan aset dalam penyelesaian pada periode yang berakhir pada tanggal 31 Maret 2018 dan 31 Desember 2017 terutama merupakan ruangan pendingin, laboratorium dan bangunan kantor. Rincian aset dalam penyelesaian pada tanggal 31 Maret 2018 dan 31 Desember 2017 adalah sebagai berikut:
c. The addition to construction in progress for the periods ended March 31, 2018 and December 31, 2017 mainly represents addition related to cold room, laboratory and office building. The details of construction in progress as of March 31, 2018 and December 31, 2017 are as follows:
Estimasi Persentase Jumlah Tercatat terhadap Nilai Kontrak/
Estimated Estimasi Tahun
Carrying Value Penyelesaian/
Percentage to Nilai Tercatat/ Estimated Year
31 Maret 2018 Contract Value Carrying Value of Completion March 31, 2018
Prasarana tanah dan
bangunan 96% 7.267 2018 Building and land improvements
Mesin dan peralatan 92% 6.866 2018 Machinery and equipment
Total 14.133 Total
Estimasi Persentase Jumlah Tercatat terhadap Nilai Kontrak/
Estimated Estimasi Tahun
Carrying Value Penyelesaian/
Percentage to Nilai Tercatat/ Estimated Year
31 Desember 2017 Contract Value Carrying Value of Completion December 31, 2017
Prasarana tanah dan
bangunan 95% 145.241 2018 Building and land improvements
Mesin dan peralatan 92% 53.233 2018 Machinery and equipment
Total 198.474 Total
Pada bulan November 2017, Perusahaan dan PT Branita Sandhini (Monsanto Group) menandatangani perjanjian Pembelian dan Pengalihan Aset sebesar Rp163.980. Pada bulan Februari 2018, Perusahaan baru melakukan kegiatan operasional atas pabrik tersebut.
On November 2017, the Company and PT Branita Sandhini (Monsanto Group) have signed Asset Transfer and Purchase Agreement amounting to Rp163,980.In February 2018, the Company will start operational activity on this factory.
d. Manajemen berkeyakinan bahwa tidak ada indikasi penurunan nilai atas aset tetap tersebut pada tanggal 31 Maret 2018 dan 31 Desember 2017.
d. The Management believes that there is no indication of impairment of the fixed assets as of March 31, 2018 and December 31, 2017.
e. Pada tanggal 31 Maret 2018 dan 31 Desember 2017, aset tetap (tidak termasuk
tanah dan peralatan transportasi), dengan nilai buku masing-masing sebesar Rp309.851 dan Rp385.829, diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran, dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar AS$37.268.893 (setara dengan Rp504.919). Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
e. As of March 31, 2018 and December 31, 2017, fixed assets (excluding land and transportation equipment), with respective book values of Rp309,851 and Rp385,829, were covered by insurance against losses from damage, natural disaster, fire and other risks under blanket policies amounting to US$37,268,893 (equivalent to Rp504.919). The Management believes that the insurance coverage is sufficient to cover possible losses arising from such risks.
f. Aset tetap dalam bentuk tanah terletak di beberapa kota di Indonesia dengan jumlah luas keseluruhan sekitar 2.461.145 m2 dengan status Hak Guna Bangunan dan Hak Pakai.
Hak atas tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2022 sampai dengan tahun 2046. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
f. Land owned by the Group is located in several cities in Indonesia under Right to Build on Land (Hak Guna Bangunan) and Right to Use Land (Hak Pakai) with a total area of 2,461,145m2. The related landrights will expire on various dates between 2022 and 2046. The Management believes that these rights are renewable upon expiry.