Audited Financial Report - PT SMART Tbk

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PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2005 dan 2004 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2005 and 2004 and For the Years then Ended 11. Aktiva Tetap (Lanjutan) 11. Property, Plant and Equiment (Continued) Beban penyusutan hak atas tanah merupakan beban amortisasi goodwill yang berasal dari perbedaan antara nilai wajar aktiva bersih dan nilai tercatat perolehanan aktiva anak perusahaan yang diakuisisi. Pengurangan aktiva tetap terutama merupakan penjualan/penghapusan peralatan dan perlengkapan kantor, kendaraan dan alat berat dengan rincian sebagai berikut: Depreciation expense of landrights pertains to the amortization of goodwill arising from the difference between the fair value and the Company’s shares in the book value of the net assets acquired. Deductions in property, plant and equipment mainly represent sale/disposal of office furniture and fixtures and transportation equipment with the following details: 2005 2004 Rp Rp Harga jual 30.863.515.784 5.695.016.777 Selling price Nilai buku 24.793.353.093 6.615.749.999 Net book value Laba (rugi) penjualan dan penghapusan Gain (loss) on sale and disposal of property, aktiva tetap 6.070.162.691 (920.733.222) plant and equipment Aktiva tetap dalam penyelesaian pada tanggal 31 Desember 2005 dan 2004 sebagai berikut: The details of construction in progress as of December 31, 2005 and 2004 are as follows: 2005 2004 Rp Rp Mesin dan tangki 107.744.783.341 42.646.681.936 Machinery and storage tanks Bangunan 49.306.781.448 47.567.699.419 Buildings Prasarana jalan dan jembatan 10.808.152.040 10.468.179.222 Land improvements and bridges Jumlah 167.859.716.829 100.682.560.577 Total Persentase penyelesaian aktiva tetap masingmasing sebesar 5% sampai 95% per 31 Desember 2005 dan 2 % sampai 99 % per 31 Desember 2004. Estimasi penyelesaian aktiva tetap dalam penyelesaian per 31 Desember 2005 dijadwalkan antara bulan Januari 2006 sampai dengan Desember 2006, sedangkan per 31 Desember 2004 dijadwalkan akan selesai antara bulan Januari 2005 sampai dengan Desember 2005. Alokasi beban penyusutan sebagai berikut: Percentage of completion of construction in progress ranged from 5% to 95% as of December 31, 2005, and 2 % to 99 % as of December 31, 2004. Estimated completion of construction in progress’ estimation as of December 31, 2005 is scheduled between January 2006 to December 2006, whereas, as of December 31, 2004 the estimated completion is scheduled between January 2005 to December 2005. Allocation of depreciation expense as follows: 2005 2004 Rp Rp Biaya produksi 60.842.160.207 52.569.465.209 Manufacturing costs Penjualan 1.233.479.478 964.732.693 Selling Umum dan administrasi 21.656.981.596 18.823.332.845 General and administrative Lain-lain - 753.129.216 Miscellaneous Jumlah 83.732.621.281 73.110.659.963 Total - 46 -
PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk DAN ANAK PERUSAHAAN Catatan atas Laporan Keuangan Konsolidasi 31 Desember 2005 dan 2004 serta untuk Tahun-tahun yang Berakhir pada Tanggal Tersebut PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2005 and 2004 and For the Years then Ended 11. Aktiva Tetap (Lanjutan) 11. Property, Plant and Equipment (Continued) Rincian aktiva tetap Grup yang digunakan sebagai jaminan hutang bank jangka pendek (Catatan 15) dan hutang jangka panjang (Catatan 18) adalah sebagai berikut: The details of the Group’s property, plant and equipment that are pledged as collateral on short-term bank loan (Note 15) and long-term debts (Note 18) are as follows: Perusahaan/ Anak perusahaan/ The Company/Subsidiaries Digunakan sebagai jaminan/ Pledged as Collateral Kreditur/ Creditor Perusahaan/The Company Mesin dan peralatan di pabrik Batu Ampar/ Export-Import Bank of Malaysia Berhad Machinery and equipment in Batu Ampar Mill pada tanggal 31 Desember 2004/ Export-Import Bank of Malaysia Berhad as of December 31, 2004 Perusahaan/The Company Hak atas tanah - 1.594 ha/ Standard Chartered Bank Landrights - 1,594 hectares Perusahaan/The Company Hak atas tanah - 8.963 ha PT Bank Ekspor Indonesia Landrights 8,963 hectares pada tanggal 31 Desember 2005/ PT Bank Ekspor Indonesia as of December 31, 2005 LEIDONG Hak atas tanah - 1.389,25 ha serta mesin dan Nederlandse Financlerings - Maatschappij Voor peralatan/ Owtwikkelingslanden N.V. (FMO) Landrights - 1,389.25 hectares and machinery and equipment TAPIAN Hak atas tanah - 4.985 ha/ Standard Chartered Bank Landrights - 4,985 hectares TAPIAN Hak atas tanah - 2.974 ha, bangunan, mesin dan Deutsche Investitions-und Entwicklungsgesellschaft peralatan, perabot dan peralatan kantor MBH (DEG) dan kendaraan/ Landrights 2,974 hectares, building, machinery and equipment, office furniture and fixtures and transportation equipment TAPIAN (ex IGM) Hak atas tanah - 2.929 ha/ PT Bank Permata Tbk Landrights - 2,929 hectares TAPIAN Bangunan/Building PT Bank Century Tbk pada tanggal 31 Desember 2005/ PT Bank Century Tbk as of December 31, 2005 KRESNA Hak atas tanah - 8.692 ha, bangunan, mesin dan PT Bank Negara Indonesia (Persero) Tbk peralatan, dan kendaraan/ Landrights - 8,692 hectares, building, machinery and equipment, and transportation equipment SKU Mesin dan peralatan dan kendaraan/ PT Bank Permata Tbk Machinery and equipment and transportation equipment Nilai buku hak atas tanah termasuk tanaman perkebunan, bangunan, mesin dan peralatan, perabot dan peralatan kantor, kendaraan Grup yang digunakan sebagai jaminan pinjaman Grup pada tanggal 31 Desember 2005 dan 2004 masing-masing adalah sebesar Rp 825.862.419.000 dan Rp 475.727.838.647. The carrying value of landrights and plantations, buildings, machinery and equipment, office furniture and fixtures, transportation equipment of the Group, which are pledged as collateral for the Group’s loans amounted to Rp 825,862,419,000 and Rp 475,727,838,647 as of December 31, 2005 and 2004, respectively. - 47 -
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Audited Financial Report - PT SMART Tbk

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