PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada
Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued
September 30, 2014 And December 31, 2013 And For The Periods Ended
September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated
110
39. IMBALAN KERJA KARYAWAN lanjutan 39. EMPLOYEE BENEFITS continued
Manajemen Grup berkeyakinan bahwa jumlah tersebut cukup untuk memenuhi persyaratan Undang-Undang
Ketenagakerjaan pada tanggal 30 September 2014 dan 31 Desember 2013.
The Group management believes that employee benefits liabilities as of September 30, 2014 and
December 31, 2013 are adequate to cover the requirements of Labor Law.
Liabilitas imbalan kerja jangka pendek pada tanggal 30 September 2014 dan 31 Desember 2013 masing-masing
sebesar Rp 5,82 miliar dan Rp 3,18 miliar dan beban atas liabilitas imbalan kerja jangka pendek disajikan
sebagai bagian dari akun “Beban Umum dan Administrasi - Beban Gaji, Upah dan Tunjangan”.
Short-term employee
benefits liabilities
as of
September 30, 2014 and December 31, 2013 amounted to Rp 5.82 billion and Rp 3.18 billion,
respectively, and the related expenses of short-term benefits liabilities are presented as part of “General and
Administrative Expenses – Salaries, Wages and Benefit in Kinds”.
40. RESTRUKTURISASI UTANG 40. DEBT RESTRUCTURING
Pada tanggal 10 Januari 2003, PT Bakrie Swasakti Utama BSU, Entitas Anak, telah menyampaikan surat
permohonan No. 01PKPU2003 PN.NIAGA.JKT.PST mengenai “Penundaan Kewajiban Pembayaran Utang”
PKPU di Kepaniteraan Pengadilan Niaga Jakarta Pusat. Melalui pemungutan suara tertulis yang dilakukan
pada tanggal 5 Maret 2003, restrukturisasi utang tersebut telah disetujui oleh 123 kreditur peserta yang
mewakili total tagihan sebesar Rp 1,73 triliun atau 96,7 dari total utang pokok lihat Catatan 27.
On January 10, 2003, PT Bakrie Swasakti Utama BSU, a Subsidiary, submitted the “Temporary
Postponement of
Debt Payment”
PKPU No. 01PKPU2003PN.NIAGA.JKT.PST to Commercial
Court of Central Jakarta. Through the ballot voting conducted on March 5, 2003, the participating
123 creditors who represent the total debts of Rp 1.73 trillion or 96.7 of total principal debts have
been approved the debt restructuring see Note 27.
41. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
41. TRANSACTIONS AND BALANCES WITH RELATED PARTIES
Rincian pihak berelasi, hubungan dengan Grup dan sifat saldo akuntransaksi, adalah sebagai berikut:
The details of related parties, relationship with the Group and nature of transactions are as follows:
1. Entitas yang pemegang saham atau sebagian
pengurus atau
manajemennya baik
secara langsung maupun tidak langsung sama dengan
Grup. 1. Companies which shareholders or partial members
of management, both directly and indirectly are the same with the Group.
No. Pihak Berelasi
Related Parties Sifat Saldo AkunTransaksi
Nature of Account BalancesTransactions
a. PT Bakrie Communications
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
b. PT Bakrie Telecom Tbk.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
c. PT Panca Utama Niaga
Piutang pihak berelasi Due from related parties
d. PT Cakrawala Andalas Televisi
Piutang pihak berelasi dan utang pihak berelasi Due from related parties and due to related parties
e. PT Petrocom Nuansa Nusantara
Penghasilan sewa ruangan perkantoran, piutang usaha dan piutang lain-lain
Office space lease revenue, trade receivable and other receivables
f. PT Bumi Resources Minerals Tbk.
Penjualan unit perkantoran dan piutang usaha Sales of office spaces and trade receivables
g. PT Minarak Lapindo Jaya
Piutang pihak berelasi Due from related parties
h. PT Bumi Resources Tbk.
Piutang usaha, penghasilan sewa ruang perkantoran dan penjualan unit perkantoran
Trade receivables, office space lease revenue and sales of office spaces
i. PT Multi Kontrol Nusantara
Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha
Office space lease revenue, sales of office spaces and trade receivables
PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada
Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued
September 30, 2014 And December 31, 2013 And For The Periods Ended
September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated
111
41. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
41. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
1. Entitas yang pemegang saham atau sebagian
pengurus atau
manajemennya baik
secara langsung maupun tidak langsung sama dengan
Grup. lanjutan 1. Companies which shareholders or partial members
of management, both directly and indirectly are the same with the Group. continued
No. Pihak Berelasi
Related Parties Sifat Saldo AkunTransaksi
Nature of Account BalancesTransactions
j. PT Bakrie Indo Infrastructure
Penghasilan sewa ruang perkantoran dan piutang usaha Office space lease revenue and trade receivables
k. PT Bakrie Sumatera Plantations Tbk.
Penghasilan sewa ruangan perkantoran, penjualan unit perkantoran dan piutang usaha
Office space lease revenue, sales of office spaces and trade receivables
l. Kondur Petroleum S.A.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
m. Kalila Korinci Baru Ltd.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
n. PT Mosesa Petroleum
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
o. PT Sembrani Persada Oil
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
p. PT Energi Mega Persada Tbk.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
q. PT Bakrie Capital Indonesia
Piutang usaha, piutang pihak berelasi dan penghasilan sewa ruangan perkantoran
Trade receivable, due from related parties and office space lease revenue
r. Costa International Group Ltd.
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
s. PT Bakrie Kalila Investment
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
t. PT Rasuna Sentra Medika
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
u. PT Mutiara Mahsyur Sejahtera
Piutang usaha dan penghasilan penjualan rumah Trade receivables and housing revenue
v. Ir. Gafur Sulistyo Umar
Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments
w. Gaby Manon Bakrie
Piutang usaha dan penjualan apartemen Trade receivables and sales of unit apartments
x. PT Lapindo Brantas
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
y. PT B-Generasi Asia
dahuluformerly PT Andika Multi Karya
Piutang usaha dan penghasilan sewa ruangan perkantoran Trade receivables and office space lease revenue
z. PT Mutiara Permata Biru
Piutang pihak berelasi Due from related parties
aa. PT Amerta Bumi Capital
Piutang pihak berelasi Due from related parties
ab. PT Sinar Mitra Langgeng
Piutang pihak berelasi Due from related parties
ac. PT Kawalu Indonesia
Piutang pihak berelasi Due from related parties
ad. PT Bakrie Jatim
Piutang pihak berelasi Due from related parties
ae. PT Bukit Jonggol Asri
Piutang pihak berelasi Due from related parties
af. PT Samudra Asia Nasional
Piutang pihak berelasi dan Utang pihak berelasi Due from related parties and Due to related parties
ag. PT Minarak Labuan Co.
Piutang pihak berelasi Due from related parties