The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended
September 30, 2012 and 2011 Expressed in Million Rupiah,
Unless Otherwise Stated
34
Perincian harga pengalihan saham dengan nilai buku aset bersih atau saham yang diakuisisi
adalah sebagai berikut: The transfer price and the related book value of net
assets or shares acquired are as follows:
Selisih Nilai Transaksi
Restrukturisasi Entitas
Sepengendali Difference
in Value Nilai Buku
of Restructuring Aset Bersih
Transaction of Harga Pengalihan
Book Value Entities under
Transfer Price of Net Assets
Common Control
PT Tanindo Subur Prima 53.942
56.789 2.847
PT Tanindo Subur Prima
Pembelian saham TSP dari Chia Tai Co. Ltd., telah dilakukan sesuai dengan ketentuan Keputusan
Ketua BAPEPAM-LK
No. KEP-412BL2009
tanggal 25 November 2009 tentang “Transaksi Afiliasi
dan Benturan
Kepentingan Transaksi
Tertentu”. The purchase of shares of TSP from Chia Tai Co.
Ltd., has
been conducted
in accordance
with Chairman
of BAPEPAM-LK
Decision No. KEP-412BL2009 dated November 25, 2009,
“Transactions with Affiliated Parties and Conflict of Interest in Certain Transactions”.
Transaksi tersebut di atas dicatat sesuai dengan PSAK
38 Revisi
2004 tentang
“Akuntansi Restrukturisasi Entitas Sepengendali”. Oleh karena
itu, selisih antara harga pengalihan saham dengan nilai buku aset bersih Entitas Anak yang diakuisisi
sebesar Rp2.847 dicatat pada akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali”
dalam bagian ekuitas. The transactions stated above were accounted for
in accordance with SFAS 38 Revised 2004, “Accounting for Restructuring of Entities Under
Common Control”. Accordingly, the difference between the transfer prices and the Subsidiaries’
book values of net assets acquired amounting to Rp2,847 is recorded as “Difference in Value of
Restructuring
Transaction of
Entities Under
Common Control” account in the equity section.
5. KAS DAN SETARA KAS
5. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
30 Sep 2012 31 Des 2011
Sep 30, 2012 Dec 31, 2011
Kas 244
203 Cash on hand
Bank - pihak ketiga Cash in banks - third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 9.003
8.906 PT Bank Central Asia Tbk
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 562
527 Indonesia Tbk
PT Bank CIMB Niaga Tbk 407
204 PT Bank CIMB Niaga Tbk
Citibank N.A. 291
372 Citibank N.A.
Lain-lain 90
430 Others
Dolar Amerika Serikat US Dollar
Citibank N.A. Citibank N.A.
AS90.786 pada tanggal US90.786 as of
30 September 2012, September 30, 2012,
AS66.137 pada tanggal US66,137 as of
31 Desember 2011 870
600 December 31, 2011
berlanjut forward
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended
September 30, 2012 and 2011 Expressed in Million Rupiah,
Unless Otherwise Stated
35
30 Sep 2012 31 Des 2011
Sep 30, 2012 Dec 31, 2011
Bank - pihak berelasi Catatan 31c Bank - a related party Note 31c
Rupiah Rupiah
PT Bank Agris 719
296 PT Bank Agris
Deposito berjangka - Rupiah Time deposits - Rupiah
PT Bank CIMB Niaga Tbk 92.350
185.977 PT Bank CIMB Niaga Tbk
PT Bank Mandiri Persero Tbk 2.800
23.400 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk -
27.616 Persero Tbk
Total 107.336
248.531 Total
Deposito berjangka memperoleh bunga berkisar antara
6 sampai
6,75 pada tanggal
30 September 2012 dan 31 Desember 2011.
The time deposits earned annual interest ranging from 6 to 6.75 as of September 30, 2012 and
December 31, 2011.
6. PIUTANG USAHA
6. ACCOUNTS RECEIVABLE - TRADE
Akun ini terdiri dari: This account consists of:
30 Sep 2012 31 Des 2011
Sep 30, 2012 Dec 31, 2011
Pihak ketiga: Third parties:
Piutang petani 6.438
10.641 Farmers receivables
Piutang non petani Non-farmers receivables
PT Agritech Green Industries, Jakarta 49.072
25.431 PT Agritech Green Industries, Jakarta
Toko Sumber Makmur, Surabaya 17.838
- Toko Sumber Makmur, Surabaya
PT Harapan Agro, Surabaya 15.240
2.338 PT Harapan Agro, Surabaya
Karisma Indoargo Universal, Sby 13.137
- Karisma Indoargo Universal, Sby
UD Subur Makmur, Surabaya 11.662
- UD Subur Makmur, Surabaya
Lain-lain masing-masing di bawah Rp10.000
251.254 364.952
Others below Rp10,000 each Total
364.641 403.362
Total Dikurangi cadangan penurunan nilai
5.608 5.608
Less allowance for impairment
Pihak ketiga - bersih 359.033
397.754 Third parties - net
Pihak berelasi Catatan 31a 13.969
17.795 Related parties Note 31a
Total 373.002
415.549 Total
Rincian umur piutang usaha berdasarkan tanggal faktur penjualan adalah sebagai berikut:
The aging details of accounts receivable - trade based on invoice date are as follows:
30 Sep 2012 31 Des 2011
Sep 30, 2012 Dec 31, 2011
Pihak ketiga: Third parties:
Kurang dari 31 hari 84.693
135.920 Fewer than 31 days
31-60 hari 32.798
142.854 31-60 days
61-90 hari 43.223
32.622 61-90 days
berlanjut forward
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Sembilan Bulan yang Berakhir pada Tanggal-tanggal
30 September 2012 dan 2011 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Nine Months Period Ended
September 30, 2012 and 2011 Expressed in Million Rupiah,
Unless Otherwise Stated
36
30 Sep 2012 31 Des 2011
Sep 30, 2012 Dec 31, 2011
91-180 hari 98.476
59.144 91-180 days
Lebih dari 180 hari 105.451
32.822 More than 180 days
Total 364.641
403.362 Total
Dikurangi cadangan penurunan nilai 5.608
5.608 Less allowance for impairment
Pihak ketiga - bersih 359.033
397.754 Third parties - net
Pihak berelasi: Related parties:
Kurang dari 31 hari 1.736
6.185 Fewer than 31 days
31-60 hari 108
4.791 31-60 days
61-90 hari -
2.697 61-90 days
91-180 hari 3.120
2.465 91-180 days
Lebih dari 180 hari 9.005
1.657 More than 180 days
Pihak berelasi Catatan 31a 13.969
17.795 Related parties Note 31a
Berdasarkan hasil
penelaahan terhadap
kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen
Grup berkeyakinan
bahwa jumlah
cadangan penurunan nilai tersebut cukup untuk menutup
kemungkinan kerugian
atas tidak
tertagihnya piutang usaha.
Based on the review of the possibility of non- collectible receivables at the end of the year, the
Group’s Management believes that the allowance for impairment is sufficient to cover possible losses
from non-collection of the accounts.
Pada tanggal
30 September
2012 dan
31 Desember 2011, piutang usaha di atas termasuk
piutang usaha dalam mata uang asing masing- masing
sebesar AS666.516
setara dengan
Rp6.391 dan
AS1.053.810 setara
dengan Rp9.556.
As of September 30, 2012 and December 31, 2011, the receivables in foreign currency are
amounted to US666.516 equivalent to Rp6,391 and
US1,053,810 equivalent
to Rp9,556,
respectively. Piutang usaha yang digunakan sebagai jaminan
atas pinjaman dari PT Bank Mandiri Persero Tbk sejumlah Rp60.000 pada tanggal 30 September
2012 dan 31 Desember 2011 Catatan 12. Trade receivables used as collateral for bank loans
obtained from PT Bank Mandiri Persero Tbk amounted to Rp60,000 as of September 30, 2012
and December 31, 2011 Note 12.
7. PERSEDIAAN