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
85
25. TAMBAHAN MODAL DISETOR - NETO 25. ADDITIONAL PAID-IN CAPITAL – NET
Akun ini berasal dari selisih antara nilai nominal, seperti yang dinyatakan dalam Anggaran Dasar Perusahaan,
dengan harga jual yang ditawarkan kepada masyarakat setelah dikurangi dengan seluruh beban yang
berhubungan dengan penawaran umum saham Perusahaan, termasuk juga dari saham bonus dan
dividen saham yang diumumkan oleh Perusahaan Catatan 1b.
This account represents the difference between the par value, as stated in the Company’s Articles of Association,
and actual selling price offered to the public after the deduction of all stock issuance costs of the Company’s
limited public offering. It also includes the issuance of bonus shares and declaration of share dividends
Note 1b.
Pada tanggal 31 Desember 2013, akun ini meliputi saldo atas Selisih nilai transaksi restrukturisasi entitas
sepengendali sebesar Rp22,03 miliar, sesuai dengan PSAK 38 Revisi 2012.
As of December 31, 2013, this account includes the balance of Difference in value from restructuring
transactions with entities under common control amounting to Rp22.03 billion, in accordance with
PSAK 38 Revised 2012.
Saldo tambahan modal disetor pada tanggal 31 Desember 2013 dan 2012 masing-masing adalah
sebesar Rp5,54 triliun. As of December 31, 2013 and 2012, the balance of
additional paid-in capital amounted to Rp5.54 trillion.
26. SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
26. EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATIONS
Akun ini merupakan selisih yang timbul sebagai akibat dari penjabaran laporan keuangan BSP Finance B.V.,
Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte., Ltd., Agri
Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP Netherlands
Finance B.V. dan BSP Liberia B.V., Entitas Anak yang berdomisili di luar negeri.
This account represents exchange differences as a result of translation of the financial statements of BSP
Finance B.V., Fordways Management Limited, Bookwise Investments Limited, Agri International Resources Pte.,
Ltd., Agri Resources B.V., AI Finance B.V., Solegna B.V., Great Four International Investment Co. Ltd., BSP
Netherlands Finance B.V. and BSP Liberia B.V., overseas Subsidiaries.
27. PENJUALAN NETO 27. NET SALES
Rincian penjualan neto Kelompok Usaha berdasarkan kelompok produk utama adalah sebagai berikut:
Details of net sales of the Group based on grouping of main products were as follows:
2013 2012
Kelapa sawit dan produk turunannya 1.465.124.245
1.506.783.235 Palm oil and derivatives
Karet 587.624.457
777.448.527 Rubber
Tandan buah segar 291.540.207
285.679.796 Fresh fruit bunches
Oleo 3.960.797
303.124.826 Oleo
Jasa titip olah 5.437.489
5.782.596 Toll fee
Total sebelum eliminasi 2.353.687.195
2.878.818.980 Total before elimination
Eliminasi 277.201.126
393.389.093 Elimination
Total 2.076.486.069 2.485.429.887
Total
Penjualan neto konsolidasian merupakan penjualan kepada pelanggan pihak ketiga.
Consolidated net sales represent sales to third party customers.
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
86
27. PENJUALAN NETO 27. NET SALES
Rincian pelanggan dengan nilai penjualan melebihi 10 dari penjualan Kelompok Usaha adalah sebagai berikut:
The details of customers with total sales of more than 10 of total sales of the Group are as follows:
Persentase terhadap total
penjualan T o t a l
Percentage to T o t a l
total sales
PT Wilmar Nabati Indonesia 305.570.658
14,72 PT Wilmar Nabati Indonesia
PT Musim Mas 287.607.011
13,85 PT Musim Mas
PT Multimas Nabati Asahan - Medan 214.152.030
10,31 PT Multimas Nabati Asahan - Medan
Lain-lain masing-masing di bawah 10 1.269.156.370
61,12 Others each below 10
Total 2.076.486.069 100,00
Total 2013
Persentase terhadap total
penjualan T o t a l
Percentage to T o t a l
total sales
PT Wilmar Nabati Indonesia 392.171.159
15,78 PT Wilmar Nabati Indonesia
PT Musim Mas 376.984.081
15,17 PT Musim Mas
Lain-lain masing-masing di bawah 10 1.716.274.647
69,05 Others each below 10
Total 2.485.429.887 100,00
Total 2012
28. BEBAN POKOK PENJUALAN 28. COST OF SALES
Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows:
2013 2012
Beban produksi: Production cost:
Beban bahan baku 1.396.880.949
1.777.320.973 Raw materials
Penyusutan dan amortisasi 142.143.909
147.254.105 Depreciation and amortization
Beban pengolahan 86.153.571
145.780.284 Processing cost
Gaji, upah dan kesejahteraan karyawan 27.395.127
34.870.492 Salaries, wages and allowances
Lain-lain 16.873.093
14.723.184 Others
Total beban produksi 1.669.446.649
2.119.949.038 Total production cost
Persediaan bahan baku Raw materials
Awal 9.579.421
10.548.981 Beginning
Akhir 11.116.845
9.579.421 Ending
Persediaan dalam proses Work in process
Awal 18.288.799
26.186.979 Beginning
Akhir 20.552.676
18.288.799 Ending
Persediaan produk jadi Finished goods
Awal 132.391.300
71.843.458 Beginning
Akhir 58.824.248
132.391.300 Ending
Pembelian barang jadi dari Purchases of finished goods from
pihak ketiga 9.988.134
48.284.380 third parties
Total sebelum eliminasi 1.749.200.534
2.116.553.316 Total before elimination
Eliminasi 263.601.254
379.789.220 Elimination
Total setelah eliminasi 1.485.599.280
1.736.764.096 Total after elimination
