PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
101
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
b. Piutang pihak berelasi b. Due from related parties
30 Juni 31 Desember
June 30, December 31,
2014 2013
PT Bakrie Sentosa Persada 1.484.612.609
1.379.126.945 PT Bakrie Sentosa Persada
Indogreen International B.V 1.242.948.000
1.242.948.000 Indogreen International B.V
PT Menthobi Mitra Lestari 388.194.055
356.367.602 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 348.867.319
327.977.610 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp 1 miliar 59.864.833
41.863.759 Rp 1 billion
Sub-total 3.524.486.816
3.348.283.916 Sub-total
Dikurangi penyisihan kerugian Less allowance for
penurunan nilai 970.881.906
970.881.906 impairment losses
Sub-total 2.553.604.910
2.377.402.010 Sub-total
Biaya perolehan belum diamortisasi
21.271.557 21.271.557
Unamortized costs
Neto 2.532.333.353
2.356.130.453 Net
30 Juni 31 Desember
June 30, December 31,
2014 2013
PT Bakrie Sentosa Persada 8,152
7,655 PT Bakrie Sentosa Persada
Indogreen International B.V. 6,825
6,899 Indogreen International B.V.
PT Menthobi Mitra Lestari 2,132
1,978 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 1,916
1,821 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp 1 miliar 0,329
0,232 Rp 1 billion
Penyisihan kerugian penurunan nilai 5,331
5,389 Allowance for impairment losses
Biaya perolehan belum diamortisasi 0,117
0,118 Unamortized costs
Neto 13,905
13,078 Net
Persentase terhadap total aset Percentage to total assets
Piutang pihak berelasi memiliki jangka waktu pembayaran dengan tingkat bunga pinjaman masing-
masing sebesar 7,5 dan 8,42 pada tanggal 30 Juni 2014 dan 31 Desember 2013. Pinjaman
tersebut diberikan tanpa jaminan. Due from related parties are interest bearing loans
with repayment schedule at a rate of 7.5 and 8.42 as of June 30, 2014 and December 31, 2013,
respectively. These loans are unsecured.
Piutang kepada Indogreen International B.V adalah untuk pengembangan usaha hulu perkebunan seperti
pengembangan perkebunan kelapa sawit, baik dalam bentuk perluasan lahan, pembibitan, penanaman
baru ataupun penanaman kembali replanting, serta dalam bentuk peningkatan kapasitas dan utilisasi
pabrik. Due from Indogreen International B.V will be
allocated to develop plantation upstream business such as development of palm oil plantation, which
includes land expansion, seedling, new planting or replanting, as well as to increase the Company’s
processing plant capacity and utility.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
102
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.
Manajemen Kelompok Usaha berpendapat 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
30 Juni 31 Desember
June 30, December 31,
2014 2013
Koperasi Karyawan 6.511.277
5.856.793 Employee cooperatives
30 Juni 31 Desember
June 30, December 31,
2014 2013
Koperasi Karyawan 0,049
0,045 Employee cooperatives
Persentase terhadap total liabilitas Percentage to total liabilities
d. Kompensasi Manajemen Kunci d. Key Management Compensation
Manajemen kunci Kelompok Usaha terdiri dari Dewan Komisaris dan Direksi Perusahaan.
The Group’s key management consisted of the Company’s Boards of Commissioners and Directors.
Total remunerasi dan imbalan lainnya yang diberikan kepada personil manajemen kunci yang terdiri atas,
imbalan kerja jangka
pendek, masing-masing
sebesar Rp11,50 miliar dan Rp23,74 miliar untuk periode enam bulan yang berakhir pada tanggal
30 Juni 2014 dan 2013, dengan rincian sebagai berikut:
Total remuneration and other benefits given to key management personnel, which pertains to short-term
benefits, amounted to Rp11.50 billion and Rp23.74 billion for the six-month periods ended June 30, 2014
and 2013, respectively, with the following details:
2014 2013
Enam bulan Enam bulan
Six months Six months
Dewan Komisaris 1.564.310
650.809 Board of Commissioners
Direksi 9.639.587
5.097.372 Board of Directors
Personil Manajemen Kunci Other Key Management
Lainnya 301.120
296.406 Personnel
Total 11.505.017
6.044.587 Total
30 Juni June 30,
