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
pada Tanggal 30 September 2014 dan 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, 2014 and Nine-Months
Period Then Ended Unaudited Expressed in Millionsof Rupiah,
Unless Otherwise Stated
65
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
366.264 20.846
9.512 816.825
Total Periode yang Berakhir pada tanggal 30 September 2013
Period ended September 30, 2013 Sayuran dan
buah-buahan Jagung
Vegetable and Padi
Pestisida Lain-lain
Eliminasi Konsolidasian
Corn fruit
Paddy Pesticide
Others Elimination
Consolidated Penjualan
Sales
Jawa 175.366
99.566 405
115.714 13.296
14.908 389.439
Jawa Sumatera
13.034 24.875
- 80.987
1.690 -
120.586 Sumatra
Sulawesi 110.636
11.133 12
61.109 674
- 183.564
Sulawesi Kalimantan
295 6.337
- 17.501
986 -
25.119 Kalimantan
Luar negeri 1.057
16.924 -
- -
- 17.981
Overseas
Total 300.388
158.835 417
275.311 16.646
14.908 736.689
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 2014 dan 31 Desember 2013:
The following table sets out the financial assets and
liabilities of
the Group
as of
September 30, 2014 and December 31, 2013:
30 Sep 2014 31 Des 2013
Sep 30, 2014 Dec 31, 2013
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 116.223
130.843 Cash and cash equivalents
Piutang usaha Accounts receivable - trade
Pihak ketiga 572.689
551.993 Third parties
Pihak berelasi 16.914
14.947 Related parties
Accounts receivable - others - Piutang lain-lain - pihak ketiga
190.773 1.403
third parties Piutang pihak berelasi non-usaha
- 286
Due from related parties Aset tidak lancar lainnya
1.644 1.419
Other non-current assets
Total 898.243
700.891 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
pada Tanggal 30 September 2014 dan 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, 2014 and Nine-Months
Period Then Ended Unaudited Expressed in Millionsof Rupiah,
Unless Otherwise Stated
66
30 Sep 2014 31 Des 2013
Sep 30, 2014 Dec 31, 2013
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur dengan biaya diamortisasi
Financial liabilities at amortized cost Utang usaha
Accounts payable - trade Pihak ketiga
59.864 80.315
Third parties Pihak berelasi
1.409 2.495
A related party Utang lain-lain - pihak ketiga
56.757 16.779
Accounts payable - others - third parties Beban akrual
39.325 40.424
Accrued expenses Liabilitas imbalan kerja jangka pendek
3.968 267
Short-term employee benefit liabilities Utang pihak berelasi non-usaha
16 187
Due to related parties
Total 161.339
140.467 Total
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 knowledgeableparties, 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 bank jangka
pendek, 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-
currentassets, short-term bank loans, 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.