PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014

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 57 10. INVESTASI PADA EFEK EKUITAS Lanjutan 10. INVESTMENTS IN EQUITY SECURITIES Continued Investasi pada efek ekuitas diklasifikasikan sebagai efek yang tersedia untuk dijual. Investments in equity securities are classified as available-for-sale financial assets. Investasi Kelompok Usaha di Indogreen International Limited adalah investasi melalui Bookwise Investment Limited Bookwise. Bookwise telah membeli 150 saham dari Indogreen International Limited, yang terdiri dari 100 saham dari Highview Point Master Fund., Ltd., dan 50 saham dari Millennium Global High Yield Fund Limited yang sebesar USD20,387 juta. The Group’s investment in Indogreen International Limited is through Bookwise Investment Limited Bookwise. Bookwise bought 150 shares of Indogreen International Limited, consisting of 100 shares from Highview Point Master Fund, Ltd. and 50 shares from Millennium Global High Yield Fund Limited which amounted to USD20.387 million in total. Investasi di PT Bakrie Sentosa Persada “BSEP” adalah investasi melalui GLP, Entitas Anak. Investment in PT Bakrie Sentosa Persada “BSEP” is through GLP, a Subsidiary. Berdasarkan Perjanjian Pengikatan Jual Beli Saham yang diaktakan dengan akta Notaris Yurisa Martanti, SH, MH, No. 23 tanggal 26 Juni 2013, GIN mentransfer seluruh kepemilikannya sebesar 13,16 pada BSEP kepada GLP, Entitas Anak, dengan nilai transaksi sebesar Rp63,96 miliar. Based on the Share Sales Purchase Agreement which was notarized through Notarial deed No. 23 dated June 26, 2013 by Yurisa Martanti, SH, MH, GIN transferred all of its 13.16 ownership in BSEP to GLP, a Subsidiary, with transaction value amounting to Rp63.96 billion. Investasi Kelompok Usaha di PT Misrindo Usama Perindo “MUP”adalah investasi melalui PT Flora Sawita Chemindo, sebanyak 100 lembar saham atau sebesar 12,5 dari MUP perusahaan tersebut. The Group’s investment in PT Misrindo Usama Perindo “MUP” through PT Flora Sawita Chemindo, consisted of 100 shares or equivalent to 12.5 of MUP’s total shares. Tahun 2014, investasi di MUP telah dihapuskan dan dicatat dalam laporan laba rugi sebagai bagian “Lain- lain - Neto”. In 2014, the investment in MUP was written-off and charged to profit or loss under “Miscellaneous - Net”. Investasi di PT Menthobi Makmur Le stari “MMAL” adalah investasi melalui GLP, Entitas Anak. Investment in PT Menthobi Makmur Lestari “MMAL” is through GLP, a Subsidiary. Berdasarkan Perjanjian Pengikatan Jual Beli Saham yang diaktakan dengan akta Notaris Yurisa Martanti, SH, MH, No. 26 tanggal 26 Juni 2013, GIN mentransfer seluruh kepemilikannya sebesar 4,69 pada MMAL kepada GLP, Entitas Anak, dengan nilai transaksi sebesar Rp1,67 miliar. Based on the Share Sales Purchase Agreement which was notarized through Notarial deed No. 26 dated June 26, 2013 by Yurisa Martanti, SH, MH, GIN transferred all of its 4.69 ownership in MMAL to GLP, a Subsidiary, with transaction value amounting to Rp1.67 billion. Investasi Kelompok Usaha pada PT Sarana Jambi Ventura dan PT Sarana Sumatera Barat Ventura adalah investasi yang masing-masing melalui PT Agrowiyana dan PT Bakrie Pasaman Plantations. The Group’s investments in PT Sarana Jambi Ventura and PT Sarana Sumatera Barat Ventura are through PT Agrowiyana and PT Bakrie Pasaman Plantations, respectively. Manajemen Kelompok Usaha berkeyakinan bahwa penyisihan atas investasi pada efek ekuitas yang tidak dapat dipulihkan adalah cukup. The management of the Group believes that the allowance for unrecoverable investments in equity securities is adequate. 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 58 11. TANAMAN PERKEBUNAN 11. PLANTATIONS Akun ini terdiri dari: This account consists of: a. Tanaman menghasilkan a. Mature plantations Saldo Saldo 1 Januari 30 Juni Balance as of Balance as of January 1, Penambahan Pengurangan June 30, 2014 Additions Deductions 2014 Biaya perolehan Acquisition cost Kelapa sawit 1.551.472.183 37.218.190 13.083.138 1.575.607.235 Palm oil Karet 553.479.327 23.145.107 2.448.723 574.175.711 Rubber Total 2.104.951.510 60.363.297 15.531.861 2.149.782.946 Total Akumulasi penyusutan Accumulated depreciation Kelapa sawit 436.769.956 38.757.342 9.215.662 466.311.636 Palm oil Karet 142.583.126 14.058.295 1.268.311 155.373.110 Rubber Total 579.353.082 52.815.637 10.483.973 621.684.746 Total Nilai buku neto 1.525.598.428 1.528.098.200 Net book value Saldo Saldo 1 Januari 31 Desember Balance as of Balance as of January 1, Penambahan Pengurangan December 31, 2013 Additions Deductions 2013 Biaya perolehan Acquisition cost Kelapa sawit 1.769.716.743 99.391.056 317.635.616 1.551.472.183 Palm oil Karet 494.905.895 61.717.913 3.144.481 553.479.327 Rubber Total 2.264.622.638 161.108.969 320.780.097 2.104.951.510 Total Akumulasi penyusutan Accumulated depreciation Kelapa sawit 451.771.402 64.594.201 79.595.647 436.769.956 Palm oil Karet 122.900.908 21.136.876 1.454.658 142.583.126 Rubber Total 574.672.310 85.731.077 81.050.305 579.353.082 Total Nilai buku neto 1.689.950.328 1.525.598.428 Net book value Pada 30 Juni 2014 dan 31 Desember 2013, tanaman menghasilkan tersebar di berbagai lokasi Kelompok Usaha, sebagai berikut: As of June 30, 2014 and December 31, 2013, mature plantations were spread over various operational locations of the Group, as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 Dalam Hektar Dalam Hektar In Hectare In Hectare Kisaran - Sumatera Utara 16.734 16.415 Kisaran - North Sumatera Jambi 30.459 30.459 Jambi Tungkal Ulu - Jambi 12.119 12.119 Tungkal Ulu - Jambi Pasaman - Sumatera Barat 11.775 12.018 Pasaman - West Sumatera Labuhan Batu - Sumatera Utara 7.243 7.425 Labuhan Batu - North Sumatera