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PT. HARUM ENERGY Tbk DAN ENTITAS ANAK<br />
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN<br />
UNTUK PERIODE-PERIODE ENAM BULAN YANG<br />
BERAKHIR PADA 30 JUNI 2014 DAN 2013 (Lanjutan)<br />
(TIDAK DIAUDIT)<br />
PT. HARUM ENERGY Tbk AND ITS SUBSIDIARIES<br />
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS<br />
FOR THE SIX-MONTH PERIODS ENDED<br />
JUNE 30, 2014 AND 2013 (Continued)<br />
(UNAUDITED)<br />
Selisih kurs<br />
karena penjabaran<br />
1 Januari/ laporan keuangan/ 31 Desember/<br />
January 1, Translations Penambahan/ Pengurangan/ Reklasifikasi/ December 31,<br />
2013 adjustment Additions *) Deductions Reclassifications 2013<br />
USD USD USD USD USD USD<br />
Biaya perolehan:<br />
At cost:<br />
Pemilikan langsung<br />
Direct acquisitions<br />
Tanah 840.356 - - - - 840.356 Land<br />
Bangunan dan prasarana 48.687.896 (261.980) 323.953 10.255 4.203.548 52.943.162 Buildings and infrastructure<br />
Kapal tunda dan kapal tongkang 76.262.282 - - - - 76.262.282 Tugboats and barges<br />
Alat-alat berat 26.199.904 - 1.544.015 - - 27.743.919 Heavy equipment<br />
Peralatan dan perlengkapan 536.529 (5.161) 41.552 10.349 55.592 618.163 Equipment and fixtures<br />
Kendaraan 4.942.085 (24.335) 224.782 930.498 - 4.212.034 Vehicles<br />
Aset dalam penyelesaian 3.468.949 - 1.907.663 - (4.259.140) 1.117.472 Construction in progress<br />
Jumlah 160.938.001 (291.476) 4.041.965 951.102 - 163.737.388 Total<br />
Akumulasi penyusutan:<br />
Accumulated depreciation:<br />
Pemilikan langsung<br />
Direct acquisitions<br />
Bangunan dan prasarana 8.702.231 (14.660) 2.729.941 10.255 - 11.407.257 Buildings and infrastructure<br />
Kapal tunda dan kapal tongkang 14.890.620 - 3.813.115 - - 18.703.735 Tugboats and barges<br />
Alat-alat berat 13.160.200 - 3.472.595 - - 16.632.795 Heavy equipment<br />
Peralatan dan perlengkapan 363.075 (4.631) 78.729 10.099 - 427.074 Equipment and fixtures<br />
Kendaraan 2.617.684 (21.216) 647.317 654.680 - 2.589.105 Vehicles<br />
Jumlah 39.733.810 (40.507) 10.741.697 675.034 - 49.759.966 Total<br />
Jumlah tercatat 121.204.191 113.977.422 Net book value<br />
Biaya docking 1.369.413 2.073.916 Docking expense<br />
Jumlah 122.573.604 116.051.338 Total<br />
*) Termasuk saldo aset tetap milik KUP, entitas<br />
anak yang diakuisi pada bulan Januari 2013<br />
yang terdiri dari biaya perolehan sebesar<br />
USD 151.912 dan akumulasi penyusutan<br />
sebesar USD 135.211.<br />
Jumlah biaya perolehan aset tetap yang telah<br />
disusutkan penuh dan masih digunakan sebesar<br />
USD 5.087.685 dan USD 5.104.413 masing-masing<br />
pada tanggal 30 Juni 2014 dan 31 Desember 2013.<br />
Beban penyusutan dialokasikan sebagai berikut:<br />
*) Including balances of property and equipment of<br />
KUP, a subsidiary, acquired in January 2013<br />
consist of acquisition cost totalling to<br />
USD 151,912 and accumulated depreciation<br />
totalling to USD 135,211.<br />
Total acquisition cost of property and equipment<br />
which were fully depreciated but still used<br />
amounted to USD 5,087,685 and USD 5,104,413<br />
as of June 30, 2014 and December 31, 2013,<br />
respectively.<br />
Depreciation expense was allocated to the<br />
following:<br />
2014 2013<br />
(Enam bulan/ (Enam bulan/<br />
Six months) Six months)<br />
USD<br />
USD<br />
Beban pokok penjualan (Catatan 24) 2.245.607 2.347.121 Cost of sales (Note 24)<br />
Beban langsung 2.466.317 2.575.147 Direct costs<br />
Beban umum dan administrasi<br />
General and administrative<br />
(Catatan 26) 242.100 288.476 expenses (Note 26)<br />
Biaya eksplorasi dan evaluasi yang<br />
Deferred exploration and evaluation<br />
ditangguhkan 33.758 - expenditures<br />
Jumlah 4.987.783 5.210.744 Total<br />
Perincian keuntungan pelepasan aset tetap adalah<br />
sebagai berikut:<br />
Details of the gain on disposal of property and<br />
equipment are as follows:<br />
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