NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Maret 2015 dan Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of March 31, 2015 and for the
Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
63
Periode yang Berakhir pada tanggal 31 Maret 2015 Period ended March 31, 2015
Sayuran dan buah-buahan
Jagung Vegetable and
Padi Pestisida
Lain-lain Eliminasi
Konsolidasian Corn
fruit Paddy
Pesticide Others
Elimination Consolidated
Penjualan Sales
Jawa 31.922
29.952 2.559
60.110 5.733
4.328 125.948
Jawa Sumatera
5.602 9.725
1.310 42.954
739 -
60.330 Sumatera
Sulawesi 13.319
4.732 212
34.960 521
- 53.744
Sulawesi Kalimantan
528 3.535
6 15.683
232 -
19.894 Kalimantan
Luar negeri 381
2.377 -
- -
- 2.758
Overseas
Total 51.752
50.321 4.087
153.707 7.225
4.328 262.764
Total Periode yang Berakhir pada tanggal 31 Maret 2014
Period ended March 31, 2014 Sayuran dan
buah-buahan Jagung
Vegetable and Padi
Pestisida Lain-lain
Eliminasi Konsolidasian
Corn fruit
Paddy Pesticide
Others Elimination
Consolidated Penjualan
Sales
Jawa 12.308
39.756 206
60.466 5.492
2.959 115.269
Jawa Sumatera
7.592 8.868
5 39.320
1.119 -
56.904 Sumatra
Sulawesi 34.822
4.370 -
18.202 340
- 57.734
Sulawesi Kalimantan
413 3.203
- 19.726
427 -
23.769 Kalimantan
Luar negeri -
3.552 -
- -
- 3.552
Overseas
Total 55.135
59.749 211
137.714 7.378
2.959 257.228
Total
33. NILAI WAJAR DARI INSTRUMEN KEUANGAN 33. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut
menyajikan aset
dan liabilitas
keuangan Kelompok
Usaha pada
tanggal 31 Maret 2015 dan 31 Desember 2014:
The following table sets out the financial assets and liabilities of the Group as of March 31, 2015
and December 31, 2014:
31 Mar 2015 31 Des 2014
Mar 31, 2015 Dec 31, 2014
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 207.910
174.425 Cash and cash equivalents
Piutang usaha Accounts receivable - trade
Pihak ketiga 600.508
614.031 Third parties
Pihak berelasi 13.369
13.406 Related parties
Piutang lain-lain Accounts receivable - others
Pihak ketiga 138.350
164.064 Third parties
Piutang pihak berelasi non-usaha 294
173 Due from related parties
Aset tidak lancar lainnya 1.460
1.487 Other non-current assets
Total 961.891
967.586 Total
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Maret 2015 dan Untuk Periode Tiga Bulan yang Berakhir pada
Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of March 31, 2015 and for the
Three Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
64
31 Mar 2015 31 Des 2014
Mar 31, 2015 Dec 31, 2014
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur dengan biaya diamortisasi
Financial liabilities at amortized cost Utang usaha
Accounts payable - trade Pihak ketiga
65.918 79.419
Third parties Pihak berelasi
39 9.719
A related party Utang lain-lain - pihak ketiga
25.583 18.525
Accounts payable - others - third parties Beban akrual
49.423 54.407
Accrued expenses Liabilitas imbalan kerja jangka pendek
2.076 1.073
Short-term employee benefit liabilities Utang pihak berelasi non-usaha
316 181
Due to related parties
Total 143.355
163.324 Total
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar dalam transaksi
jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu
transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar
didapatkan dari model arus kas diskonto. Fair value is defined as the amount at which the
instrument could be exchanged in an arm’s length transaction between willing and knowledgeable
parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash
flow model.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam
nilai tercatat
apabila jumlah
tersebut mendekati nilai wajarnya atau nilai wajarnya tidak
dapat diukur secara andal. Financial instruments presented in the consolidated
statements of financial position are carried at fair values, or if not, are presented at carrying amounts
where these
amounts are
reasonable approximations of fair values or where fair values
cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang
usaha, piutang lain-lain, piutang pihak berelasi non- usaha, aset tidak lancar lainnya, utang usaha,
utang lain-lain, beban akrual, liabilitas imbalan kerja jangka pendek, dan utang pihak berelasi non-
usaha mendekati nilai tercatatnya karena bersifat jangka pendek.
The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable -
others, due from a related party, other non-current assets, accounts payable - trade, accounts payable
- others, accrued expenses, short-term employee benefit liabilities, and due to related parties
approximate their carrying values in view of their short-term nature.
Pada tanggal 31 Maret 2015 dan 31 Desember 2014, Kelompok Usaha tidak memiliki instrumen
yang disajikan pada nilai wajar sehingga dengan demikian tidak mengungkapkan hierarki nilai wajar.
As of March 31, 2015 and December 31, 2014, the Group does not have financial instrument which is
stated at fair value therefore did not present fair value hierarchy disclosure.