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 2016 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, 2016 and For the
Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
72
Periode yang Berakhir pada Tanggal 30 September 2015 Period Ended September 30, 2015
Sayuran dan Pestisida
buah-buahan dan pupuk
Jagung Vegetable and Padi
Pesticides Lain-lain Eliminasi Konsolidasian
Corn fruit
Paddy and fertilizers Others
Elimination Consolidated
Penjualan Sales
Jawa 209.143
98.602 14.282
161.716 3.103
14.350 472.496
Jawa Sumatera
62.873 27.040
11.141 123.305
- -
224.359 Sumatera
Sulawesi 111.246
11.534 1.886
114.113 -
- 238.779
Sulawesi Kalimantan
5.187 8.145
6 35.378
- -
48.716 Kalimantan
Luar negeri 1.789
9.244 -
- -
- 11.033
Overseas
Total 390.238
154.565 27.315
434.512 3.103
14.350 995.383
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 2016 dan 31 Desember 2015: The following table sets out the financial assets
and liabilities
of the
Group as
of September 30, 2016 and December 31, 2015:
30 September 2016 31 Desember 2015
September 30, 2016 December 31, 2015
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 278.247
314.655 Cash and cash equivalents
Piutang Accounts receivable
Usaha Trade
Pihak ketiga - neto 732.643
618.708 Third parties - net
Pihak berelasi 7.771
16.623 Related parties
Lain-lain - pihak ketiga 1.590
87.023 Others -third parties
Piutang pihak berelasi non-usaha 2.000
151 Due from related parties
Aset tidak lancar lainnya 959
1.084 Other non-current assets
Total 1.023.210
1.038.244 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur dengan biaya diamortisasi
Financial liabilities at amortized cost Utang
Accounts payable Usaha – pihak ketiga
77.907 120.545
Trade – third parties Lain-lain – pihak ketiga
19.173 23.475
Others – third parties Beban akrual
82.194 82.068
Accrued expenses Liabilitas imbalan kerja jangka pendek
4.166 1.332
Short-term employee benefit liabilities Utang pihak berelasi non-usaha
175 197
Due to related parties
Total 183.615
227.617 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 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
Financial instruments presented in the consolidated statements of financial position are carried at fair
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 2016 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, 2016 and For the
Nine Months Period Then Ended Unaudited Expressed in Millions of Rupiah,
Unless Otherwise Stated
73 sebesar nilai wajar, atau sebaliknya, disajikan
dalam nilai tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak
dapat diukur secara andal. 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 parties, 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 2016 dan 31 Desember 2015, Kelompok Usaha tidak memiliki
instrumen yang disajikan pada nilai wajar sehingga dengan demkian tidak mengungkapkan hierarki
nilai wajar. As of September 30, 2016 and December 31,
2015, the Group does not have financial instrument which is stated at fair value therefore did not
present fair value hierarchy disclosure.