PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2013 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2013
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
132
42. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
42. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
c. Piutang pihak berelasi lanjutan
c. Due from related parties continued
Berdasarkan penilaian yang dilakukan oleh KJPP Jennywati, Kusnanto Rekan, pihak ketiga, atas
saham MG dalam laporannya No. JKSV130330- 001 tanggal 30 April 2013, nilai wajar saham MG
sebesar Rp 1,76 triliun. Dasar penilaian yang diterapkan adalah metode diskonto pendapatan
ekonomi mendatang dan akumulasi aset. Based on the valuation performed by KJPP
Jennywati, Kusnanto Rekan, a third party, on MG’s shares in its Report No. JKSV130330-001
dated April 30, 2013, the fair value of MG’s shares amounted to Rp 1.76 trillion. The valuation was
performed based on the discounted future economic income and assets accumulation method.
Ikhtisar persyaratan dan kondisi dari SUK tersebut adalah sebagai berikut:
The summary of terms and conditions of the CN are as follows:
JumlahAmount : Rp 1.647.188.000.000 Rp 1,647,188,000,000
Jangka waktuPeriod : 2 tahun 2 years
BungaInterest : 10 per tahun; dihitung sejak tanggal 7 Februari 2014 setahun setelah
penerbitan SUK; dan dibayarkan setiap akhir periode enam bulan terhitung sejak tanggal 7 Februari 2014 10 per annum; will be paid on 6 monthly
basis starting on February 7, 2014. one year after the issuance of CN; and paid every end of the period of six months from the date of February 7, 2014.
Masa konversi Conversion period
Konversi dapat dilakukan apabila penerbit SUK tidak melunasi pembayaran atas total kewajiban dalam jangka waktu 14 hari kerja sejak tanggal jatuh
tempo lihat Catatan 45 butir q The CN are convertible at 14 days after maturity date if the CN issuer could not pay the liabilities see Note 45 point q.
Pada tanggal 20 Desember 2013, BNS dan BCI menandatangani amandemen atas perjanjian diatas
Selanjutnya pada tanggal yang sama, BNS dan BCI menandatangani Perjanjian Pengalihan Surat
Utang Konversi sehubungan dengan Hak Atas Saham berdasarkan SUK. Perjanjian ini berlaku
efektif dengan ditandatanganinya
endorsement pada Sertifikat SUK pada tanggal
20 Desember 2013. On December 20, 2013, BNS and BCI entered
into an amendment on the above agreement. In addition, on the same date, BNS and BCI entered
into a Convertible Notes Transfer Agreement in relation to the transfer of the rights of shares
based on the CN. This agreement was effective with the signing of the endorsement on the CN
certificate dated December 20, 2013.
Atas transaksi antara BNS dengan BCI tersebut, Entitas Induk, pemegang saham, sebagai
perusahaan yang terdaftar di Bursa Efek Indonesia, belum melakukan pemenuhan atas peraturan yang
ada, termasuk peraturan BAPEPAM-LK No. IX.E.1 tentang Transaksi Afiliasi dan Benturan
Kepentingan Transaksi Tertentu, sampai dengan tanggal laporan ini diterbitkan.
With regards to the transaction between BNS and BCI, the Company, a shareholder, as a listed
company in Indonesian Stock Exchanges, has not applied in compliance with the existing
regulations, including regulation of BAPEPAM-LK No. IX.E.1 concerning “Affiliated Transactions and
Conflict of Interest on Certain Transactions”, until the date of this report.
Piutang dari PT Bukit Jonggol Asri merupakan pinjaman modal kerja untuk pembangunan
Jungleland. Due from PT Bukit Jonggol Asri represents
working capital loan for Jungleland development. Pada tanggal 31 Desember 2013, piutang dari
PT Bintang Emerald Perdana tidak dicatat di dalam laporan keuangan Grup sehubungan dengan
penjualan saham PT Bukit Jonggol Asri BJA lihat Catatan 4 butir c dan 12.
As of December 31, 2013, due from PT Bintang Emerald Perdana was not consolidated into
financial statements of the Group in connection with sale of shares ownership in PT Bukit Jonggol
Asri BJA see Notes 4 point c and 12.
Piutang dari PT Bakrie Toll Road BTR merupakan piutang PT Bakrie Infrastructure BI, Entitas Anak,
atas pinjaman modal kerja kepada BTR yang tidak dialihkan kepada Perusahaan pada saat pengalihan
BTR. Due from PT Bakrie Toll Road BTR represents
receivable of PT Bakrie Infrastructure BI, a Subsidiary, related to working capital loan to the
BTR that was not transferred to the Company when was transferred BTR.
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PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
Tanggal 31 Desember 2013 Dan Tahun Yang Berakhir Pada Tanggal Tersebut
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk.
AND SUBSIDIARIES NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2013
And The Year Then Ended Expressed in Rupiah, unless otherwise stated
133
42. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
42. TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
a. Piutang pihak berelasi lanjutan
c. Due from related parties continued
Pada tanggal 31 Desember 2013, cadangan kerugian penurunan nilai terutama atas piutang
PT Bakrie Nirwana Semesta, Entitas Anak dari PT Kawalu Indonesia. Cadangan kerugian
penurunan nilai tersebut sebesar Rp 17,52 miliar disajikan sebagai bagian dari akun “Cadangan
kerugian penurunan nilai” dalam laporan laba rugi komprehensif konsolidasian.
On December 31, 2013, allowance for impairment losses mainly represents due from of PT Bakrie
Nirwana Semesta, a Subsidiary which derived from of PT Kawalu Indonesia. Allowance for
impairment losses amounted to Rp 17.52 billion was presented as part of Allowance for
impairment losses in the consolidated statement of comprehensive income.
Pada tanggal 31 Desember 2012, cadangan kerugian penurunan nilai terutama atas piutang
Entitas Induk dari PT Bakrie Infrastructure BI dilakukan sehubungan dengan divestasi PT Bakrie
Toll Road BTR. Manajemen meragukan
kolektibilitas piutang tersebut karena divestasi Entitas Anak. Cadangan kerugian penurunan nilai
tersebut sebesar Rp 515,47 miliar disajikan sebagai bagian dari akun “Cadangan kerugian penurunan
nilai” dalam laporan laba rugi komprehensif konsolidasian lihat Catatan 4 butir d.
On December 31, 2012, allowance for impairment losses mainly represents due from of
the Company which derived from of PT Bakrie
Infrastructure BI
in connection with the divestment of PT Bakrie Toll Road BTR. The
management doubt the collectibility of those receivables because the divestments of
Subsidiaries. Allowance for impairment losses amounted to Rp 515.47 billion was presented as
part of Allowance for impairment losses in the consolidated statement of comprehensive income
see Note 4 point d.
Berdasarkan Akta Jual Beli Saham No. 97 tanggal 19 April 2013 tentang penjualan kepemilikan saham
BI di BTR kepada PT Karya Prima Investama maka manajemen Entitas Induk dan BI melakukan
penghapusan cadangan kerugian penurunan nilai piutang tersebut.
Based on the Deed of Shares Sale and Purchase No. 97 dated April 19, 2013, concerning the sale
of shares ownership in BTR to PT Karya Prima Investama, therefore the management of the
Company and BI had witten off the allowance for impairment losses of these receivables.
Manajemen Grup berkeyakinan bahwa cadangan kerugian penurunan nilai adalah cukup untuk
menutup kemungkinan kerugian atas tidak tertagihnya piutang pihak berelasi tersebut.
The Group management believe that the allowance for doubtful accounts is adequate to
cover possible losses from non-collectible of due from related parties.
d. Utang usaha
d. Trade payables
2013 2012
Persentase Persentase
Terhadap Terhadap
Jumlah Jumlah
Liabilitas Liabilitas
Percentage Percentage
Jumlah To Total
Jumlah To Total
Total Liabilities
Total Liabilities
PT Indra Semerbak -
- 2.919.941.000
0,048 PT Indra Semerbak
Lain-lain masing- masing di bawah
Others each below of Rp 1 miliar
- -
722.140.634 0,012
Rp 1 billion
Jumlah -
- 3.642.081.634
0,060 Total
e. Utang lain-lain
e. Other payables
2013 2012
Persentase Persentase
Terhadap Terhadap
Jumlah Jumlah
Liabilitas Liabilitas
Percentage Percentage
Jumlah To Total
Jumlah To Total
Total Liabilities
Total Liabilities
Lain-lain masing- masing di bawah
Others each below of Rp 1 miliar
499.735.855 0,010
657.547.171 0,011
Rp 1 billion