LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
Risiko Valuta Asing Foreign Exchange Risk Risiko valuta asing timbul karena Kelompok Usaha melakukan transaksi dalam suatu mata uang selain mata uang fungsionalnya. Kebijakan Kelompok Usaha adalah, jika mungkin, untuk menyelesaikan liabilitas dalam mata uang fungsionalnya dengan kas yang dihasilkan dari operasi sendiri dalam mata uang tersebut. Ketika Kelompok Usaha memiliki liabilitas dalam suatu mata uang selain mata uang fungsionalnya dan tidak memiliki cadangan mata uang yang cukup untuk menyelesaikannya, kas telah didalam mata uang yang diinginkan, jika mungkin, ditransfer dari pihak berelasi lain. Foreign exchange risk arises because the Group enters into transactions denominated in a currency other than its functional currency. It is the Group policy, where possible, to settle liabilities denominated in its functional currency with the cash generated from its own operations in that currency. Where the Group has liabilities denominated in a currency other than its functional currency and have insufficient reserves of that currency to settle them, cash already denominated in that currency will, where possible, be transferred from elsewhere within the related parties. Pada tanggal 30 Juni 2014 dan 31 Desember 2013, aset dan liabilitas moneter Kelompok Usaha dalam mata uang asing adalah sebagai berikut: As of June 30, 2014 and December 31, 2013, the Group’s monetary assets and liabilities in foreign currency are as follows: Mata uang asing Angka Setara penuhForeign Rupiah currency Equivalent in Full amount Rupiah Aset Assets Kas USD 1.785.377 21.369.177 Cash EUR 8.306 135.662 Piutang usaha USD 8.214.517 98.319.554 Trade receivables Total aset moneter dalam USD 9.999.894 119.688.731 Total monetary assets denominated mata uang asing EUR 8.306 135.662 in foreign currencies Liabilitas Liabilities Utang usaha - Pihak ketiga USD 9.986.439 119.527.685 Trade payables - Third parties Utang pihak berelasi USD 520.316 6.227.662 Due to Beban masih harus dibayar USD 42.681.581 510.855.843 Accrued expenses Pinjaman jangka panjang USD 760.363.278 9.100.788.074 Long-term bank loans Total liabilitas moneter dalam Total monetary liabilities mata uang asing USD 813.551.614 9.737.399.264 denominated in foreign currencies Total Liabilitas Moneter dalam Total Monetary Liabilities Denominated mata uang asing - Neto 9.617.574.871 in foreign currencies - Net 2014 30 Juni June 30, 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 11738. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
Parts
» 73 financial statement 30 june 2014
» Pendirian Perusahaan UMUM GENERAL
» 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 GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Interim
» Completion of the Interim Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian Interim dan Pernyataan Kepatuhan
» Basis of Preparation of Interim Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Interim Principles of Interim Consolidation
» Kombinasi bisnis Business combination
» Kas Cash 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
» Biaya Dibayar di Muka Prepaid Expenses
» Piutang Plasma Due from Plasma
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly Controlled Entities
» Tanaman Perkebunan 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
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» 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 Taxes
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
» DIVESTASI ENTITAS ANAK DIVESTMENT OF A SUBSIDIARY
» DIVESTASI ENTITAS ANAK Lanjutan DIVESTMENT OF A SUBSIDIARY Continued
» KAS CASH 73 financial statement 30 june 2014
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014
» PERSEDIAAN Lanjutan INVENTORIES Continued
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» PIUTANG PLASMA Lanjutan DUE FROM PLASMA Continued
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 30 june 2014
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» 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 LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Surat Pemeriksaan Pajak Tax Assessment
» PERPAJAKAN Lanjutan TAXATION Continued
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang lain-lain Other receivables
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» 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 RUGI PER SAHAM INCOME LOSS PER SHARE
» LABA RUGI PER SAHAM Lanjutan INCOME LOSS PER SHARE Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 30 june 2014
» 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
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