KAS DAN SETARA KAS
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
42
5. PIUTANG USAHA lanjutan 5. ACCOUNTS RECEIVABLE - TRADE continued
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The movements of allowance for impairment losses are as follows:
31 Desember 2013December 31,2013 IndividualIndividual KolektifCollective
Total
Saldo awal 7.452
1.447 8.899
Beginning balance Penyisihan periode berjalan
Provision during the period Catatan 25
11.150 1.770
12.920 Note 25
Pemulihan periode berjalan Reversal during the period
Catatan 27 4.492
1.431 5.923
Note 27 Penghapusan
293 -
293 Write-off
Saldo akhir 13.817
1.786 15.603
Ending Balance 31 Desember 2012December 31,2012
IndividualIndividual KolektifCollective Total
Saldo awal 5.012
596 5.608
Beginning balance Penyisihan periode berjalan
Provision during the period Catatan 25
4.622 1.002
5.624 Note 25
Pemulihan periode berjalan Reversal during the period
Catatan 27 484
151 635
Note 27 Penghapusan
1.698 -
1.698 Write-off
Saldo akhir 7.452
1.447 8.899
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 2013 dan 2012 Catatan 11. Trade receivables used as collateral for bank loans
obtained from PT Bank Mandiri Persero Tbk amounted
to Rp60,000
as of
December 31, 2013 and 2012 Note 11.
6. PERSEDIAAN 6. INVENTORIES
Persediaan terdiri dari: Inventories consist of:
31 DesemberDecember 31, 2013
2012
Barang jadi: Finished goods:
Benih jagung 70.271
79.963 Corn seeds
Benih sayuran dan buah-buahan 67.827
50.261 Vegetable and fruit seeds
Pestisida 55.599
64.550 Pesticides
Benih padi 836
2.689 Paddy seeds
Lain-lain 4.848
6.566 Others
Total barang jadi 199.381
204.029 Total finished goods
The original consolidated financial statements included herein are in the Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
pada Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain
PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and for the Year Then Ended
Expressed in Millions of Rupiah, Unless Otherwise Stated
43
6. PERSEDIAAN lanjutan 6. INVENTORIES continued
31 DesemberDecember 31, 2013
2012
Barang dalam proses: Work-in-process:
Benih sayuran dan buah-buahan 259.902
210.669 Vegetable and fruit seeds
Benih jagung 153.038
272.326 Corn seeds
Benih padi 27.934
27.555 Paddy seeds
Pestisida 2.013
599 Pesticides
Lain-lain 124
50 Others
Total barang dalam proses 443.011
511.199 Total work-in-process
Bahan baku 25.571
11.735 Raw materials
Kemasan 22.541
18.945 Packaging
Persediaan dalam perjalanan 4.220
191 Inventories in transit
Lain-lain 19.263
14.639 Others
Total 713.987
760.738 Total
Dikurangi cadangan penurunan nilai pasar Less allowance for decline in market value
dan keusangan persediaan 20.906
16.008 and obsolescence of inventories
Neto 693.081
744.730 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:
31 DesemberDecember 31, 2013
2012
Saldo awal 16.008
13.832 Beginning balance
Penyisihan periode berjalan Catatan 25 5.275
9.025 Provision during the period Note 25
Pemulihan periode berjalan Catatan 27 377
6.849 Reversal during the period Note 27
Saldo akhir 20.906
16.008 Ending balance
Pemulihan periode berjalan atas cadangan penurunan nilai pasar dan keusangan persediaan
diakui karena terjualnya barang jadi terkait kepada pihak ketiga.
Reversal during the period of allowance for decline in values and obsolescence of inventories was
recognized as a result of the sale of related finished goods to third parties.
Berdasarkan hasil penelaahan terhadap kondisi persediaan pada akhir periode, Manajemen
Kelompok Usaha berkeyakinan bahwa jumlah cadangan penurunan nilai pasar dan keusangan
persediaan
tersebut cukup
untuk menutup
kemungkinan kerugian yang mungkin timbul. Based on the review of the condition of the
inventories at the end of the period, the Management of the Group believes that the
allowance for decline in market value and obsolescence of inventories is sufficient to cover
possible losses.