PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
94
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
Perusahaan membentuk penyisihan kerugian penurunan nilai sehubungan dengan kesulitan
keuangan yang dialami PT Bakrie Rubber Industry. The Company has provided an allowance for
impairment losses due to financial difficulties experienced by PT Bakrie Rubber Industry.
b. Piutang lain-lain b. Other receivables
2013 2012
PT Bakrie Sentosa Persada 135.795.265
135.795.265 PT Bakrie Sentosa Persada
Lain-lain masing-masing dibawah Rp 10 miliar
42.364.146 27.065.975
Others each below Rp 10 billion
Total 178.159.411
162.861.240 Total
2013 2012
PT Bakrie Sentosa Persada 0,754
0,715 PT Bakrie Sentosa Persada
Lain-lain masing-masing dibawah Rp 10 miliar
0,235 0,143
Others each below Rp 10 billion
Total 0,989
0,858 Total
Percentage to total assets Persentase terhadap total aset
c. Piutang pihak berelasi c. Due from related parties
2013 2012
Indogreen International B.V 1.242.948.000
1.242.948.000 Indogreen International B.V
PT Bakrie Sentosa Persada 1.379.126.945
1.153.969.819 PT Bakrie Sentosa Persada
PT Menthobi Mitra Lestari 356.367.602
362.864.264 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 327.977.610
297.371.257 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp 1 miliar 41.863.759
6.433.605 Rp 1 billion
Sub-total 3.348.283.916
3.063.586.945 Sub-total
Dikurangi penyisihan kerugian Less allowance for
penurunan nilai 970.881.906
3.235.678 impairment losses
Sub-total 2.377.402.010
3.060.351.267 Sub-total
Biaya perolehan belum diamortisasi
21.271.557 21.271.557
Unamortized cost
Neto 2.356.130.453
3.039.079.710 Net
2013 2012
Indogreen International B.V. 6,899
6,548 Indogreen International B.V.
PT Bakrie Sentosa Persada 3,038
6,794 PT Bakrie Sentosa Persada
PT Menthobi Mitra Lestari 2,135
1,911 PT Menthobi Mitra Lestari
PT Menthobi Makmur Lestari 1,821
1,566 PT Menthobi Makmur Lestari
Lain-lain masing-masing Others each below
di bawah Rp 1 miliar 0,312
0,176 Rp 1 billion
Penyisihan kerugian penurunan nilai 0,001
0,017 Allowance for impairment losses
Biaya perolehan belum diamortisasi 0,001
0,112 Unamortized costs
Neto 14,203
16,866 Net
Persentase terhadap total aset Percentage to total assets
Piutang pihak berelasi memiliki tingkat bunga pinjaman sebesar 8,42 dan memiliki jangka waktu
pembayaran. Pinjaman tersebut diberikan tanpa jaminan.
Due from related parties are interest bearing loans at a rate of 8.42 with repayment schedule. These
loans are unsecured.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
95
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
Remuneration
