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