Piutang pihak berelasi Due from related parties
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
Manajemen telah membukukan penyisihan atas penurunan nilai sesuai dengan standar akuntansi dengan mempertimbangkan penurunan nilai yang terjadi dalam industri sejenis sebagai akibat penurunan tajam dalam industri ini. Management has provided an allowance for impairment losses in line with the accounting standards and keeping in mind the reduction in value in similar projects in the industry subsequent to the steep downturn in the industry. Mutasi cadangan kerugian penurunan nilai piutang pihak berelasi yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut: The movement in allowance for impairment losses on due from related parties which was based on individual assessment is as follows: 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Saldo awal 994.651.610 970.881.906 Beginning balance Penambahan penyisihan Additional allowance for kerugian penurunan pada impairment losses during periode berjalan - 23.769.704 the period Saldo Akhir 994.651.610 994.651.610 Ending Balance Manajemen Kelompok Usaha berkeyakinan bahwa penyisihan kerugian penurunan nilai tersebut cukup untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang pihak berelasi tersebut. The management of the Group believes that the allowance for impairment losses is adequate to cover possible losses from non-collection of the due from related parties. c. Utang usaha c. Trade payables 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Koperasi karyawan 10.370.570 7.706.785 Employee cooperatives Persentase terhadap total liabilitas Percentage to total liability 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 Koperasi karyawan 0,081 0,058 Employee cooperatives d. Kompensasi Manajemen Kunci d. Key Management Compensation Manajemen kunci Kelompok Usaha terdiri dari Dewan Komisaris, Direksi Perusahaan dan anggota Komite Audit. The Group’s key management consisted of the Company’s Boards of Commissioners, Directors and members of the Audit Comittee. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2015 Expressed in thousands of Rupiah, unless otherwise stated 10933. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
Parts
» PT Bakrie Sumatera Plantations 31 March 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations 31 March 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly-Controlled Entities
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued KAS DAN SETARA KAS
» KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations 31 March 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations 31 March 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations 31 March 2015
» DUE FROM PT Bakrie Sumatera Plantations 31 March 2015
» PIUTANG PLASMA PT Bakrie Sumatera Plantations 31 March 2015
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued ASET TETAP FIXED ASSETS
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL PT Bakrie Sumatera Plantations 31 March 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» Modal ditempatkan dan disetor penuh Issued and fully paid
» Cadangan umum General reserve
» EMPLOYEE BENEFITS LIABILITY Continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN NETO Lanjutan NET SALES Continued BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF SALES Continued
» BEBAN USAHA OPERATING EXPENSES BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» Pajak dibayar Dimuka Prepaid tax Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» LAIN-LAIN - NETO MISCELLANEOUS – NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS Continued INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued LIABILITAS BERSYARAT CONTINGENCIES
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued MANAJEMEN MODAL CAPITAL MANAGEMENT
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» PERISTIWA SETELAH PERIODE PELAPORAN EVENTS AFTER THE REPORTING PERIOD
» PERISTIWA SETELAH PERIODE PELAPORAN
» EVENTS AFTER THE REPORTING PERIOD
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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