PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
102
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
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. Management has provided 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.
c. Utang usaha c. Trade payables
30 Juni 31 Desember
June 30, December 31,
2014 2013
Koperasi Karyawan 6.511.277
5.856.793 Employee cooperatives
30 Juni 31 Desember
June 30, December 31,
2014 2013
Koperasi Karyawan 0,049
0,045 Employee cooperatives
Persentase terhadap total liabilitas Percentage to total liabilities
d. Kompensasi Manajemen Kunci d. Key Management Compensation
Manajemen kunci Kelompok Usaha terdiri dari Dewan Komisaris dan Direksi Perusahaan.
The Group’s key management consisted of the Company’s Boards of Commissioners and Directors.
Total remunerasi dan imbalan lainnya yang diberikan kepada personil manajemen kunci yang terdiri atas,
imbalan kerja jangka
pendek, masing-masing
sebesar Rp11,50 miliar dan Rp23,74 miliar untuk periode enam bulan yang berakhir pada tanggal
30 Juni 2014 dan 2013, dengan rincian sebagai berikut:
Total remuneration and other benefits given to key management personnel, which pertains to short-term
benefits, amounted to Rp11.50 billion and Rp23.74 billion for the six-month periods ended June 30, 2014
and 2013, respectively, with the following details:
2014 2013
Enam bulan Enam bulan
Six months Six months
Dewan Komisaris 1.564.310
650.809 Board of Commissioners
Direksi 9.639.587
5.097.372 Board of Directors
Personil Manajemen Kunci Other Key Management
Lainnya 301.120
296.406 Personnel
Total 11.505.017
6.044.587 Total
30 Juni June 30,
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
103
33. SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
33. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
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
Karena memiliki sifat relasi, hal ini memungkinkan syarat dan kondisi transaksi dengan pihak berelasi
tidak sama jika transaksi tersebut dilakukan dengan pihak ketiga.
Because of these relationships, it is possible that the terms and conditions of these transactions are not the
same as those that would result from transactions with third parties.
34. LABA RUGI PER SAHAM 34. INCOME LOSS PER SHARE
Berikut adalah perhitungan laba rugi per saham dasar yang digunakan untuk periode enam bulan yang berakhir
pada tanggal-tanggal 30 Juni 2014 dan 2013: The following is the computation of income loss per
share for the six-month periods ended June 30, 2014 and 2013:
2014 2013
Enam bulan Enam bulan
Six months Six months
Laba rugi neto yang dapat Net Income loss attributable to
diatribusikan kepada Pemilik Induk 74.090.504
223.162.396 owners of the Parent
Total rata-rata tertimbang saham Weighted average
untuk perhitungan laba per number of shares to compute
saham dasar 13.720.471.386
13.720.471.303 basic earnings per share
Laba Rugi Per Saham Dasar yang dapat diatribusikan kepada
Basic Income Loss Per Share Pemilik Induk
Attributable to Owners of dalam angka penuh
5,40 16,26
the Parent in full amount 30 Juni June 30,
