DANA DALAM PEMBATASAN RESTRICTED FUNDS
Ekshibit E72 Exhibit E72
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
15. PROYEK PENGEMBANGAN USAHA Lanjutan 15. BUSINESS DEVELOPMENT PROJECTS Continued
g. Proyek Seed Processing Unit g. Seed Processing Unit Project
Pada tahun 2008, Perusahaan mengembangkan kegiatan operasinya dibidang pembibitan yang berlokasi di Kisaran.
Sampai dengan 31 Desember 2010 dan 2009, total biaya yang dikeluarkan untuk pengembangan usaha ini masing-
masing adalah sebesar Rp 64,79 miliar dan Rp 60,46 miliar yang meliputi perawatan bibit tanaman. Pada tahun 2011,
proyek Seed Processing Unit sejumlah Rp 58,84 miliar telah dialihkan ke tanaman perkebunan Perusahaan
Catatan 11b dan sejumlah Rp 5,95 miliar dibebankan ke dalam laporan laba rugi komprehensif konsolidasian.
In 2008, the Company expanded its operations in its seed processing unit located in Kisaran. As of 31 December 2010
and 2009, costs incurred in relation to the development project amounted to Rp 64.79 billion and Rp 60.46 billion,
respectively, which consisted of seed maintenance costs. In 2011, rubber project amounted to Rp 58.84 billion has
been transfer to plantation of the Company Note 11b and amounted to Rp 5.95 billion were charged to consolidated
statements of comprehensive income.
Berdasarkan evaluasi
manajemen, tidak terdapat kejadian-kejadian atau perubahan-perubahan keadaan
yang mengindikasikan adanya penurunan nilai proyek pengembangan usaha Perusahaan dan Entitas Anak.
Based on the evaluation of the management, there are no events or changes in circumstances that indicate impairment
in the value of the Company and Subsidiaries business development projects.
16. BEBAN TANGGUHAN HAK ATAS TANAH 16. DEFERRED COST OF LAND RIGHTS
Akun ini terdiri dari: This account consists of:
2011 2010
2009
Beban tangguhan hak atas tanah 78.157.620
36.723.982 38.010.879
Deferred cost of land rights Penambahan
27.299.098 41.433.638
- Additions
Pengurangan -
- 2.293.563
Deductions T o t a l
105.456.718 78.157.620
35.717.316 T o t a l
Akumulasi amortisasi 26.986.312
22.969.928 6.262.321
Accumulated amortization
N e t o 78.470.406
55.187.692 29.454.995
N e t
Mutasi akumulasi amortisasi beban tangguhan hak atas tanah adalah sebagai berikut:
Movements of the accumulated amortization of deferred cost of land rights were as follows:
2011 2010
2009
Saldo awal 22.969.928
6.262.321 5.140.379
Beginning balance Beban amortisasi periode berjalan
4.016.384 1.227.082
1.121.942 Amortization expense for the period
Akuisisi Entitas Anak -
15.480.525 -
Acquisition of Subsidiaries
Saldo akhir 26.986.312
22.969.928 6.262.321
Ending balance
17. UTANG BANK JANGKA PENDEK 17. SHORT-TERM BANK LOAN
Pada tanggal 13 Agustus 2007, PT Grahadura Leidong Prima “GLP”, Entitas Anak, memperoleh pinjaman dari Raiffeisen
Bank International AG “RBI – Austria”, cabang Singapura
dahulu Raiffeisen Zentralbank Osterreich AG, dengan fasilitas
kredit keseluruhan
adalah sebesar
USD 15 juta. Pinjaman tersebut digunakan GLP untuk membiayai modal kerjanya. Fasilitas ini dikenakan bunga
pinjaman sebesar LIBOR +2,75 per tahun. Tanggal jatuh tempo pinjaman ini telah diperpanjang beberapa kali,
dimana terakhir sampai dengan 10 Desember 2010. Pada tanggal 17 Januari 2011, pinjaman ini telah diperpanjang
jatuh temponya sampai dengan 12 Agustus 2011. On 13 August 2007, PT Grahadura Leidong Prima
“GLP”, a Subsidiary, entered into a bank loan agreement with
Raiffeisen Bank International AG “RBI – Austria”, Singapore
branch formerly Raiffeisen Zentralbank Osterreich AG, with a Ioan facility amounting to USD 15 million. This loan facility was
used by GLP to finance its working capital. This facility bears interest rate of LIBOR + 2.75 per annum. The maturity date of
this loan has been rolled over several times, the latest of which until 10 December 2010. On 17 January 2011, this loan
has been rolled over until 12 August 2011.
Pada tanggal 14 Pebruari 2011, PT Grahadura Leidong Prima “GLP”, Entitas Anak, memperoleh tambahanan pinjaman
dari Raiffeisen Bank International AG “RBI – Austria”,
cabang Singapura dahulu Raiffeisen Zentralbank Osterreich AG, sebesar USD 4,9 juta. Pinjaman tersebut digunakan GLP
untuk membiayai modal kerjanya. Fasilitas ini dikenakan bunga pinjaman sebesar 5,46 per tahun.
On 14 February 2011 , PT Grahadura Leidong Prima “GLP”,
a Subsidiary, received additional loan from Raiffeisen Bank International AG
“RBI – Austria”, Singapore branch formerly Raiffeisen Zentralbank Osterreich AG, amounting to USD 4.9
million. This loan facility was used by GLP to finance its working capital. This facility bears interest rate of 5.46 per
annum.
Ekshibit E73 Exhibit E73
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
17. UTANG BANK JANGKA PENDEK Lanjutan 17. SHORT-TERM BANK LOAN Continued
Utang bank ini dijaminkan dengan piutang dan klaim asuransi serta hipotek pertama dari tanaman perkebunan GLP dan
PT Guntung Idamannusa “GIN”, Entitas Anak. Sesuai dengan
perjanjian, GLP dan GIN selaku debitur diwajibkan memenuhi persyaratan tertentu, antara lain batasan rasio keuangan dan
persyaratan administrasi. Pada tanggal 31 Desember 2010 dan 2009, Entitas Anak telah memenuhi rasio keuangan
sesuai dengan yang dipersyaratkan dalam perjanjian. This Ioan is secured by fiduciary of receivables and any claims
of insurance and first ranking mortgage of the plantations of GLP and PT Guntung Idamannusa
“GIN”, also a Subsidiary. Based on the agreement, GLP and GIN are required to fulfill
certain requirements, such as maintaining certain financial ratios and administration requirements. As of 31 December
2010 and 2009, the Subsidiaries were in compliance with the financial ratios as required under the terms of the agreement.
Saldo pencairan fasilitas ini pada tanggal 31 Desember 2010 dan 2009 masing-masing sebesar Rp 134.865.000 dan
Rp 141.000.000. The drawdown balance of this facility as of 31 December 2010
and 2009 amounted to Rp 134,865,000 and Rp 141,000,000, respectively.
Seluruh pinjaman ini telah dilunasi pada tanggal 1 Nopember 2011.
These loans have been fully paid on 1 November 2011.