KAS DAN SETARA KAS PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan
1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS Years Ended
December 31, 2012 and 2011 and January 1, 2011December 31, 2010
Expressed in Millions of Rupiah, Unless Otherwise Stated
51
6. PIUTANG USAHA lanjutan 6. ACCOUNTS RECEIVABLE - TRADE continued
c. Berdasarkan umur piutang lanjutan: c. Based on aging receivables continued:
2012 2011
Pihak berelasi: Related parties:
Kurang dari 31 hari 2.569
6.185 Less than 31 days
31-60 hari 3.048
4.791 31-60 days
61-90 hari 28
2.697 61-90 days
91-180 hari 2.417
2.465 91-180 days
Lebih dari 180 hari 9.290
1.657 More than 180 days
Pihak berelasi Catatan 32a 17.352
17.795 Related parties Note 32a
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The movement of allowance for impairment losses are as follows:
2012 IndividualIndividual KolektifCollective
Total
Saldo awal 5.012
596 5.608
Beginning balance Penyisihan periode berjalan
Provision during the period Catatan 27
4.622 1.002
5.624 Note 27
Pemulihan periode berjalan Recovery during the period
Catatan 29 484
151 635
Note 29 Penghapusan
1.698 -
1.698 Write-off
Saldo akhir 7.452
1.447 8.899
Ending Balance 2011
IndividualIndividual KolektifCollective Total
Saldo awal 3.469
434 3.903
Beginning balance Penyisihan periode berjalan
Provision during the period Catatan 27
2.398 162
2.560 Note 27
Pemulihan periode berjalan Recovery during the period
Catatan 29 675
- 675
Note 29 Penghapusan
180 -
180 Write-off
Saldo akhir 5.012
596 5.608
Ending Balance
Berdasarkan hasil
penelaahan terhadap
kemungkinan tidak tertagihnya piutang masing- masing pelanggan pada akhir tahun, Manajemen
Kelompok Usaha berkeyakinan bahwa jumlah cadangan kerugian penurunan nilai tersebut
cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on the review of the possibility of non- collectible receivables at the end of the year, the
Group’s Management
believes that
the allowance for impairment losses is sufficient to
cover possible losses from non-collection of the accounts.
Piutang usaha yang digunakan sebagai jaminan atas pinjaman dari PT Bank Mandiri Persero
Tbk sejumlah
Rp60.000 pada
tanggal 31 Desember 2012 dan 2011 Catatan 12.
Trade receivables used as collateral for bank loans obtained from PT Bank Mandiri Persero
Tbk amount
to Rp60,000
as of
December 31, 2012 and 2011 Note 12.
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2012 dan 2011 dan
1 Januari 201131 Desember 2010 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS Years Ended
December 31, 2012 and 2011 and January 1, 2011December 31, 2010
Expressed in Millions of Rupiah, Unless Otherwise Stated
52
7. PERSEDIAAN 7. INVENTORIES
Persediaan terdiri dari: Inventories consist of:
2012 2011
Barang jadi: Finished goods:
Benih jagung 79.963
97.897 Corn seeds
Benih sayuran dan buah-buahan 50.261
30.809 Vegetable and fruit seeds
Benih padi 2.689
8.992 Paddy seeds
Pestisida 64.550
77.880 Pesticides
Lain-lain 6.566
8.038 Others
Total barang jadi 204.029
223.616 Total finished goods
Barang dalam proses: Work-in-process:
Benih jagung 272.326
154.095 Corn seeds
Benih sayuran dan buah-buahan 210.669
84.803 Vegetable and fruit seeds
Benih padi 27.555
18.269 Paddy seeds
Pestisida 599
1.099 Pesticides
Lain-lain 50
50 Others
Total barang dalam proses 511.199
258.316 Total work-in-process
Kemasan 18.945
16.542 Packaging
Bahan baku 11.735
14.011 Raw materials
Persediaan dalam perjalanan 191
1.114 Inventories in transit
Lain-lain 14.639
23.532 Others
Total 760.738
537.131 Total
Dikurangi cadangan penurunan nilai pasar Less allowance for decline in market value
dan keusangan persediaan 16.008
13.832 and obsolescence of inventories
Neto 744.730
523.299 Net
Mutasi cadangan penurunan nilai pasar dan keusangan persediaan adalah sebagai berikut:
The movement of allowance for decline in market value and obsolescence of inventories is as
follows:
2012 2011
Saldo awal 13.832
18.283 Beginning balance
Penyisihan periode berjalan Catatan 27 9.025
6.625 Provision during the period Note 27
Pemulihan periode berjalan Catatan 29 6.849
11.076 Recovery during the period Note 29
Saldo akhir 16.008
13.832 Ending balance
Pemulihan periode berjalan atas cadangan penurunan nilai pasar dan keusangan persediaan
diakui karena terjualnya barang jadi terkait kepada pihak ketiga.
Recovery during the period of allowance for decline in values and obsolescence of inventories was
recognized due to the sales of the related finished goods to third parties.