CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Continued
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
47
4. DIVESTASI DAN LIKUIDASI ENTITAS ANAK 4. DIVESTMENTS AND LIQUIDATION OF SUBSIDIARIES
a. Pelepasan divestasi Entitas Anak a. Divestment of a Subsidiary
Berdasarkan Akta Jual Beli Saham tanggal 17 Juli 2013 oleh notaris Linda Herawati S.H. No. 29,
PT Grahadura Leidongprima “GLP”, pemilik 38. 119 lembar saham 99,97 dan PT Sumbertama
Nusapertiwi “SNP”, pemilik 10 lembar saham 0,03 Penjual, menjual seluruh kepemilikan
saham mereka di PT Guntung Idamannusa GIN kepada PT Berkat Sawit Sejati dan PT Mitra Sistra
Pembeli dengan harga sebesar USD41.293.707, dengan nilai retensi sebesar USD7.700.000
ditahan oleh Pembeli dan akan dibayarkan setelah penyelesaian beberapa persyaratan administrasi
yang berhubungan dengan penjualan GIN. Based on the Deed of Sale and Purchase of Shares
dated July 17, 2013 by Notary, Linda Herawati S.H. No. 29, PT Grahadura Leidongprima “GLP”,
the owner of 38,119 shares 99.97 and PT Sumbertama Nusapertiwi “SNP”, the owner of
the remaining 10 shares 0.03 the Sellers, sold all their shares held in PT Guntung Idamanusa
“GIN” to PT Berkat Sawit Sejati and PT Mitra Sistra the Buyers, for a total consideration amounting to
USD41,293,707, with a retention amounting to USD7,700,000 held by the buyers which will be
released upon completion of all administrative matters relating to the sale of GIN.
Laba atas penjualan saham sebesar Rp49,86 miliar dibukukan pada akun Laba atas divestasi entitas
anak. The gain on the sale of shares amounting to
Rp49.86 billion was booked under the “Gain on divestment of a subsidiary”.
Pada tanggal yang sama, berdasarkan Akta Perjanjian Pemindahan Hak Tagih Cessie oleh
notaris Linda Herawati S.H. No. 30, GLP mengalihkan hak tagih atas hutang GIN kepada
PT Berkat Sawit Sejati sejumlah Rp354,49 miliar USD35.706.293, setara dengan nilai tercatat
piutang pada tanggal pengalihan. On the same date, based on the Deed of the Transfer
of Rights Cessie, as notarized by Linda Herawati S.H. No.30, GLP transferred its right over its
receivables from GIN to PT Berkat Sawit Sejati for a consideration amounting to Rp354.49 billion
USD35,706,293, which is equivalent to the carrying amount of receivables as at the date of transfer.
Pada tanggal 17 Juli 2013, GLP dan GIN membuat perjanjian pengakhiran dan pelepasan dengan Credit
Suisse AG, Singapore Branch, untuk melepaskan seluruh aset yang dimiliki GIN yang sebelumnya
digunakan oleh Perusahaan sebagai jaminan atas hutang yang diperoleh dari Credit Suisse AG,
Singapore Branch. Seluruh aset yang dimiliki oleh GIN telah dilepaskan sebagai jaminan pada tanggal
tersebut. On July 17, 2013, GLP and GIN entered into a
Termination and Release Agreement with Credit Suisse AG, Singapore Branch, for the release of
assets of GIN which were used previously by the Company as guarantee on the credit facility obtained
from Credit Suisse AG, Singapore Branch. The assets of GIN were released from the guarantee
effective on this date.
Berikut ini adalah laporan informasi keuangan 2013 GIN pada tanggal divestasi yang tidak dikonsolidasi
lagi pada tanggal 31 Desember 2013 dengan angka perbandingan untuk tahun 2012:
Summarized below is the 2013 financial information of GIN as at the date of divestment which was no
longer consolidated as of December 31, 2013 with comparative figures for 2012:
2013 2012
Total aset 678.621.143
1.067.673.707 Total assets
Total liabilitas 354.493.379
692.241.081 Total liabilities
Laba rugi neto 51.304.862
26.916.151 Net income loss
b. Likuidasi Entitas Anak b. Liquidation of a Subsidiary
Pada tanggal 27 September 2012, Perusahaan telah melikuidasi International Rubber Investment
Pte. Ltd. Entitas Anak tersebut masih dalam tahap pengembangan dan di likuidasi pada saat itu memiliki
aset Rp7 ribu. On September 27, 2012, the Company liquidated
International Rubber Investment Pte. Ltd. The Subsidiary was still in the development stage
when it was liquidated with total assets at that date of Rp7 thousand.
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
48
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
2013 2012
Kas Cash on hand
Rupiah 575.232
733.514 Rupiah
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 26.240.946
16.621.015 PT Bank CIMB Niaga Tbk
PT Bank Internasional Indonesia Tbk 8.670.690
358.123 PT Bank Internasional Indonesia Tbk
PT Bank Mandiri Persero Tbk 4.992.038
22.737.285 PT Bank Mandiri Persero Tbk
PT BPD Sumbar Ujung Gading PT BPD Sumbar Ujung Gading
Sumatera Barat 3.792.743
1.267.074 Sumatera Barat
PT Bank DBS Indonesia 3.529.194
177.697 PT Bank DBS Indonesia
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 3.261.721
551.920 Persero Tbk
PT Bank Mestika Dharma 803.276
301.630 PT Bank Mestika Dharma
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 776.728
5.868.051 Persero Tbk
Industrial and Commercial Industrial and Commercial
Bank of China, Indonesia 428.514
370.477 Bank of China, Indonesia
PT Bank Capital Indonesia Tbk 329.285
43.797 PT Bank Capital Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Bengkulu 233.586
37.024 Bengkulu
PT Bank Central Asia Tbk 166.223
293.585 PT Bank Central Asia Tbk
PT Bank Permata Tbk 101.953
2.173.679 PT Bank Permata Tbk
PT Bank Jabar Syariah 51.337
14.285 PT Bank Jabar Syariah
PT Bank Muamalat Indonesia Tbk 21.291
21.501 PT Bank Muamalat Indonesia Tbk
PT Bank Sumatera Utara 7.067
99.061 PT Bank Sumatera Utara
ABN Amro Bank N.V. 1.577
1.648 ABN Amro Bank N.V.
PT Bank Bukopin Tbk 980
3.532 PT Bank Bukopin Tbk
Euro Euro
ING Bank N.V. 231.511
182.328 ING Bank N.V.
PT Bank Mandiri Persero Tbk 19.290
17.433 PT Bank Mandiri Persero Tbk
Dolar Amerika Serikat United States Dollar
Bank of New York 46.243.702
54.339.493 Bank of New York
PT Bank Internasional Indonesia Tbk 13.985.891
1.501.860 PT Bank Internasional Indonesia Tbk
PT Bank DBS Indonesia 1.386.068
4.002.409 PT Bank DBS Indonesia
PT Bank Mandiri Persero Tbk 800.879
1.013.418 PT Bank Mandiri Persero Tbk
PT Bank CIMB Niaga Tbk 240.890
195.955 PT Bank CIMB Niaga Tbk
PT Bank Sinarmas Tbk 46.534
27.656 PT Bank Sinarmas Tbk
ABN Amro Bank N.V. 24.715
19.674 ABN Amro Bank N.V.
Standard Chartered Bank, Jakarta 22.379
20.079 Standard Chartered Bank, Jakarta
ING Bank N.V. 13.520
49.456 ING Bank N.V.
PT Bank Bukopin Tbk 12.819
10.394 PT Bank Bukopin Tbk
PT Bank Capital Indonesia Tbk 4.830
- PT Bank Capital Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk -
1.596 Persero Tbk
Total kas di bank 116.442.177
112.323.135 Total cash in banks
Setara kas Cash equivalents
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Mandiri Persero Tbk -
7.709.000 PT Bank Mandiri Persero Tbk
Total 117.017.409
120.765.649 Total
Pada tanggal 31 Desember 2013 dan 2012, Kelompok Usaha tidak memiliki kas di bank dan setara kas yang
ditempatkan dengan pihak berelasi. As of December 31, 2013 and 2012, the Group has no
cash in banks and cash equivalents placed with related parties.