NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 30 September 2015 dan Untuk Periode Sembilan Bulan yang Berakhir pada
Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of September 30, 2015 and for the
Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
64
Periode yang Berakhir pada tanggal 30 September 2015 Period ended September 30, 2015
Sayuran dan buah-buahan
Jagung Vegetable and
Padi Pestisida
Lain-lain Eliminasi
Konsolidasian Corn
fruit Paddy
Pesticide Others
Elimination Consolidated
Kalimantan 5.187
8.145 6
34.333 1.045
- 48.716
Kalimantan Luar negeri
1.789 9.244
- -
- -
11.033 Overseas
Total 390.238
154.565 27.315
414.834 22.781
14.350 995.383
Total Periode yang Berakhir pada tanggal 30 September 2014
Period ended September 30, 2014 Sayuran dan
buah-buahan Jagung
Vegetable and Padi
Pestisida Lain-lain
Eliminasi Konsolidasian
Corn fruit
Paddy Pesticide
Others Elimination
Consolidated Penjualan
Sales
Jawa 142.714
107.582 1.103
145.691 15.945
9.512 403.523
Jawa Sumatera
26.955 24.684
1.054 116.994
2.569 -
172.256 Sumatra
Sulawesi 106.149
9.462 191
66.745 978
- 183.525
Sulawesi Kalimantan
2.210 7.458
24 36.834
1.354 -
47.880 Kalimantan
Luar negeri 210
9.431 -
- -
- 9.641
Overseas
Total 278.238
158.617 2.372
336.264 20.846
9.512 816.825
Total
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut
menyajikan aset
dan liabilitas
keuangan Kelompok
Usaha pada
tanggal 30 September 2015 dan 31 Desember 2014:
The following table sets out the financial assets and liabilities of the Group as of September 30,
2015 and December 31, 2014:
30 Sep 2015 31 Des 2014
Sep 30, 2015 Dec 31, 2014
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 126.324
174.425 Cash and cash equivalents
Piutang usaha Accounts receivable - trade
Pihak ketiga 732.723
614.031 Third parties
Pihak berelasi 12.190
13.406 Related parties
Piutang lain-lain Accounts receivable - others
Pihak ketiga 99.541
164.064 Third parties
Piutang pihak berelasi non-usaha 1.400
173 Due from related parties
Aset tidak lancar lainnya 1.262
1.487 Other non-current assets
Total 973.440
967.586 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur dengan biaya diamortisasi
Financial liabilities at amortized cost Utang usaha
Accounts payable - trade Pihak ketiga
82.697 79.419
Third parties Pihak berelasi
835 9.719
A related party Utang lain-lain - pihak ketiga
33.754 18.525
Accounts payable - others - third parties Beban akrual
60.317 54.407
Accrued expenses Liabilitas imbalan kerja jangka pendek
3.731 1.073
Short-term employee benefit liabilities Utang pihak berelasi non-usaha
303 181
Due to related parties
Total 181.637
163.324 Total
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 30 September 2015 dan Untuk Periode Sembilan Bulan yang Berakhir pada
Tanggal Tersebut Tidak Diaudit Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS continued As of September 30, 2015 and for the
Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
65 Nilai wajar didefinisikan sebagai jumlah dimana
instrumen tersebut dapat ditukar dalam transaksi jangka pendek antara pihak yang berkeinginan dan
memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan
terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari model arus kas diskonto.
Fair value is defined as the amount at which the instrument could be exchanged in an arm’s length
transaction between willing and knowledgeable parties, other than in a forced or liquidation sale.
Fair values are obtained from the discounted cash flow model.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam
nilai tercatat
apabila jumlah
tersebut mendekati nilai wajarnya atau nilai wajarnya tidak
dapat diukur secara andal. Financial instruments presented in the consolidated
statements of financial position are carried at fair values, or if not, are presented at carrying amounts
where these
amounts are
reasonable approximations of fair values or where fair values
cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang
usaha, piutang lain-lain, piutang pihak berelasi non- usaha, aset tidak lancar lainnya, utang usaha,
utang lain-lain, beban akrual, liabilitas imbalan kerja jangka pendek, dan utang pihak berelasi non-
usaha mendekati nilai tercatatnya karena bersifat jangka pendek.
The fair values of cash and cash equivalents, accounts receivable - trade, accounts receivable -
others, due from a related party, other non-current assets, accounts payable - trade, accounts payable
- others, accrued expenses, short-term employee benefit liabilities, and due to related parties
approximate their carrying values in view of their short-term nature.
Pada tanggal
30 September
2015 dan
31 Desember 2014, Kelompok Usaha tidak memiliki
instrumen yang disajikan pada nilai wajar sehingga dengan demikian tidak mengungkapkan hierarki
nilai wajar. As of September 30, 2015 and December 31,
2014, the Group does not have financial instrument which is stated at fair value therefore did not
present fair value hierarchy disclosure.