Utang pajak Taxes payable
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
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, such as land expansion, seedling, new planting or replanting, as well as to increase the Company’s processing plant capacity and utility. 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. The management has provided for 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. d. Utang usaha d. Trade payables 2013 2012 Koperasi Karyawan 5.856.793 1.433.707 Employee cooperatives 2013 2012 Koperasi Karyawan 0,045 0,013 Employee cooperatives Persentase terhadap total liabilitas Percentage to total liabilities e. Hubungan dan Sifat Transaksi Pihak Berelasi e. Relationship and Nature of Related Parties Transactions Rincian pihak berelasi, hubungan dengan Perusahaan dan sifat saldo akuntransaksi, adalah sebagai berikut: The details of related parties, relationship with the Company and nature of account balances transactions are as follows: Sifat Hubungan Istimewa Sifat Transaksi Pihak BerelasiRelated Parties Nature of Relationship Nature of Transactions PT Bakrie Rubber Industry Entitas sepengendaliUnder common control Talangan dana Advance Beban-beban tertentu yang dibayar oleh Perusahaan Certain expenses were paid PT Menthobi Makmur Lestari Entitas asosiasiAssociate by the Company Beban-beban tertentu yang dibayar oleh Perusahaan Certain expenses were paid PT Menthobi Mitra Lestari Entitas asosiasiAssociate by the Company PT Bakrie Sentosa Persada Entitas asosiasiAssociate Talangan dana Advance Indogreen International B.V Entitas asosiasiAssociate Talangan dana Advance Pemegang saham dengan pengaruh signifikanShareholder PT Bakrie Brothers Tbk with significant influence Talangan dana Advance Sewa gedung, jasa transportasi dan sewa Koperasi karyawan Entitas dibawah pengaruh signifikan kendaraan Rent building, transportation Employee cooperatives Entity under significant influence services and vehicle rent Direksi, komisaris dan komite audit Personel kunci Remunerasi Director, commissioner and Audit committee Key personnel RemunerationParts
» Iqbal Zainuddin Iqbal Zainuddin Chandrasekaran
» Kompetensi Inti Core Competence
» Kompetensi Kepemimpinan Kompetensi Profesional Leadership Competence Professional Competence
» Credit Suisse CS IQBAL ZAINUDDIN
» 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 The Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combinations
» 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 di Muka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Due from Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Investasi pada Entitas Asosiasi Investments in Associates and Jointly Controlled
» 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
» 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
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Beban Emisi Saham Stock Issuance Costs
» Provisidan 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
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Pertimbangan Judgements CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Continued
» Estimasi dan Asumsi Estimates and Assumptions
» Pelepasan divestasi Entitas Anak Divestment of a Subsidiary
» Likuidasi Entitas Anak Liquidation of a Subsidiary
» KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENTS Continued
» PIUTANG USAHA Lanjutan Chandrasekaran
» Pihak berelasi Related party
» ASET LANCAR LAIN-LAIN Chandrasekaran
» DUE FROM PLASMA Chandrasekaran
» 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 Lanjutan GOODWILL Continued
» 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
» Proyek Internasional PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» International Project PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS - NET
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» 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 SAHAM Lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL – NET
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATIONS
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA Lanjutan OPERATING EXPENSES Continued
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN - NETO MISCELLANEOUS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» Pajak tangguhan Deferred tax
» PERPAJAKAN Lanjutan TAXATION Continued
» Surat Pemeriksaan Pajak Tax Assessment
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang usaha Catatan 6b Trade receivables Note 6b
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» RUGI PER SAHAM LOSS PER SHARE
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES Chandrasekaran
» 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
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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