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PT TUNAS BARU LAMPUNG Tbk DAN
ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian
Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012
(Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain)
PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES
Notes to Consolidated Financial Statements
For the Years Ended
December 31, 2013 and 2012
(Figures are in millions of Rupiah,
unless Otherwise Stated)
2012
Biaya
Transaksi/
Nilai
5 tahun/ Jumlah/ Transaction Tercatat/
5 years Total Costs As Reported
Liabilitas/Liabilities
Utang bank jangka pendek/
Short term bank loans 448.491 - - - - 448.491 - 448.491
Utang usaha/
Trade accounts payable 250.066 - - - - 250.066 - 250.066
Beban akrual/Accrued expenses 71.099 - - - - 71.099 - 71.099
Liabilitas jangka pendek lain-lain/
Other current liabilities 15.957 - - - - 15.957 - 15.957
Utang pihak berelasi/
Due to related parties 6.406 - - - - 6.406 - 6.406
Utang bank jangka panjang/
Long term bank loans 156.318 205.114 138.268 154.720 - 654.420 (5.884) 648.536
Pinjaman diterima/
Borrowings 5.496 2.603 120 - - 8.219 - 8.219
Liabilitas sewa pembiayaan/
Finance lease liabilities 6.641 2.573 588 - - 9.802 - 9.802
Utang lain-lain
Other payables 4.850 - - - - 4.850 - 4.850
Jumlah/Total 965.324 210.290 138.976 154.720 - 1.469.310 (5.884) 1.463.426
42. Pengungkapan Tambahan Laporan Arus Kas
Konsolidasian
Aktivitas investasi dan pendanaan yang tidak
mempengaruhi kas dan setara kas:
42. Supplemental Disclosures for Consolidated
Statements Of Cash Flows
The following are the noncash investing and
financing activities of the Group:
2013 2012
Kapitalisasi beban penyusutan aset tetap dan bunga
Depreciation and interest expense capitalized to
ke tanaman belum menghasilkan 61.107 44.459 immature plantations
Interest expense capitalized to property, plant
Kapitalisasi beban bunga ke aset tetap 44.176 - and equipment
Perolehan aset tetap dari realisasi
Acquisition of property, plant and equipment through
uang muka pembelian 2.737 165 realization of advances
Perolehan aset tetap melalui
Acquisitions of property, plant and equipment through
sewa pembiayaan 54.025 23.798 capital lease
Laba yang belum direalisasi atas perubahan nilai
Unrealized gain on change in fair value of
wajar investasi tersedia untuk dijual (710) 470 available for sale investments
Perolehan aset tetap melalui reklasifikasi
Reclassification of deferred charges on landrights to
beban ditangguhkan hak atas tanah
property, plant and equipment
sebagai akibat penerapan awal ISAK No. 25 - 4.185 as the result of initial adoption of ISAK No. 25
Penghapusan tanaman telah menghasilkan 4.538 21.632 Write-off of mature plantations
Reclasification from assets not used in operation to
Reklasifikasi aset tetap tidak digunakan ke aset tetap 1.032 - property, plant and equipment
Penghapusan tanaman perkebunan
belum menghasilkan - 1.118 Write-off of immature plantations
43. Penerbitan Standar Akuntansi Keuangan Baru 43. Prospective Accounting Pronouncements
Ikatan Akuntan Indonesia telah menerbitkan
Interpretasi Standar Akuntansi Keuangan (ISAK)
dan Pernyataan Pencabutan Standar Akuntansi
Keuangan (PPSAK) yang berlaku efektif pada
periode yang dimulai 1 Januari 2014 sebagai
berikut:
ISAK
The Indonesian Institute of Accountants has
issued the following Interpretations of Financial
Accounting Standards (ISAK) and Statement of
Withdrawal of Financial Accounting Standards
(PPSAK) which will be effective for annual period
beginning January 1, 2014 as follows:
ISAK
a. ISAK No. 27, Pengalihan Aset dari Pelanggan a. ISAK No. 27, Transfer of Assets from
Customers
b. ISAK No. 28, Pengakhiran Liabilitas
Keuangan dengan Instrumen Ekuitas
c. ISAK No. 29, Biaya Pengupasan Lapisan
Tanah dalam Tahap Produksi pada Tambang
Terbuka
b. ISAK No. 28, Extinguishing Financial
Liabilities with Equity Instruments
c. ISAK No. 29, Stripping Costs in the
Production Phase of a Surface Mine
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