are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
86
30. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
30. RELATED PARTIES
BALANCES AND
TRANSACTIONS continued
c. Transaksi usaha dengan pihak berelasi yang signifikan adalah sebagai berikut lanjutan:
c. Significant operating transaction with related party is as follow continued:
Perusahaan, Sungai Rangit dan National Sago Prima,
entitas anak,
masing-masing mengadakan perjanjian sewa dengan PT
Sampoerna Land dahulu PT Buana Sakti dengan periode sewa dimulai pada tanggal
1 April 2010 sampai 31 Desember 2013. Pada tahun 2013, Perusahaan, Sungai Rangit dan
National Sago Prima, entitas anak, masing- masing memperpanjang perjanjian sewa
tersebut dengan PT Sampoerna Land dengan periode sewa sampai 31 Desember 2017.
The Company, Sungai Rangit and National Sago Prima, subsidiaries, each entered into
rental agreements with PT Sampoerna Land formerly PT Buana Sakti for a period starting
from April 1, 2010 to December 31, 2013. In 2013, the Company, Sungai Rangit and
National Sago Prima, subsidiaries, each extended the lease period with PT Sampoerna
Land for period until December 31, 2017.
Pihak-pihak di atas merupakan pihak berelasi bagi Perusahaan danatau entitas anak
berdasarkan kesamaan dalam kepemilikan danatau manajemen dan transaksi dilakukan
dengan syarat-syarat dan ketentuan-ketentuan yang wajar arms-length.
The entities mentioned above were considered as related parties to the Company andor its
subsidiaries in view of common ownership andor management and transactions are
conducted under normal terms and conditions arms-length.
Rincian sifat hubungan pihak berelasi adalah sebagai berikut:
Nature of relationships with related parties were as follows:
Pihak-pihak berelasi Sifat hubungan
Related parties Nature of relationship
PT Sampoerna Bio Energi Kepentingan non-pengendali pada entitas anak
Non-controlling interests in subsidiaries PT Selapan Permai Lestari
Kepentingan non-pengendali pada entitas anak Non-controlling interests in subsidiaries
Yayasan Putera Sampoerna Mempunyai manajemen kunci yang sama
The same key management personnel PT Sampoerna Land
Mempunyai manajemen kunci yang sama The same key management personnel
31. KEPENTINGAN NON-PENGENDALI 31. NON-CONTROLLING INTERESTS
Kepentingan non-pengendali atas aset neto entitas anak adalah sebagai berikut:
Non-controlling interests
in net
assets of
subsidiaries were as follows:
30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013
Sungai Rangit 34.446.275
26.978.471 Sungai Rangit
Telaga Hikmah 2.287.817
2.108.819 Telaga Hikmah
Mutiara Bunda Jaya 2.078.916
1.898.102 Mutiara Bunda Jaya
Aek Tarum 1.799.389
1.465.674 Aek Tarum
Binasawit Makmur 1.020.231
848.229 Binasawit Makmur
Gunung Tua Abadi 317.964
292.983 Gunung Tua Abadi
Sampoerna Bio Fuels 11.788
11.788 Sampoerna Bio Fuels
National Sago Prima 1.715.364
521.314 National Sago Prima
Total 40.247.016
33.082.752 Total
Kepentingan non-pengendali atas laba rugi periode berjalan entitas Anak sebesar Rp9.008.299
dan Rp Rp242.670 masing-masing pada periode 2014 dan 2013.
Non-controlling interests in gain loss for the period of subsidiaries amounting Rp9,008,299 and
Rp242,670 in 2014 and 2013, respectively.
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan Bulan yang Berakhir
pada Tanggal Tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
87
32. CADANGAN UMUM 32. APPROPRIATED FOR GENERAL RESERVE
Berdasarkan Rapat Umum Pemegang Saham Tahunan tanggal 18 Juni 2014, para pemegang
saham menyetujui untuk menetapkan Rp5.000.000 2013: Rp 5.000.000 sebagai cadangan wajib
yang diambil dari laba ditahan. Based on the Annual Shareholders’ General
Meeting dated June 18, 2014, the shareholders approved to appropriate Rp5,000,000 2013:
Rp5,000,000 of its retained earnings as statutory reserve.
33. DIVIDEN TUNAI 33. CASH DIVIDENDS
2014 2014
Berdasarkan Rapat Umum Pemegang Saham Tahunan tanggal 18 Juni 2014, dividen tunai dari
saldo laba per 31 Desember 2013 yang akan dibagikan adalah Rp15 angka penuh per saham
sehingga total dividen tunai yang akan dibagikan adalah Rp28.350.000, yang telah dibayar pada
tanggal 24 Juli 2014. Based on the Annual Shareholders’ General
Meeting dated June 18, 2014, cash dividend will distribute in respect of retained earnings as of
December 31, 2013 is Rp15 full amount per share amounting to a total cash dividend will distribute of
Rp28,350,000, which was paid on July 24, 2014.
2013 2013
Berdasarkan Rapat Umum Pemegang Saham Tahunan tanggal 18 Juni 2013, dividen tunai yang
dibagikan dari saldo laba per 31 Desember 2012 adalah Rp45 angka penuh per saham sehingga
total dividen tunai adalah Rp85.050.000, yang telah dibayar pada tanggal 24 Juli 2013.
Based on the Annual Shareholders’ General Meeting dated June 18, 2013, cash dividend
distribution in respect of retained earnings as of December 31, 2012 is Rp45 full amount per share
amounting
to a
total cash
dividend of
Rp85,050,000, which was paid on July 24, 2013.
34. PERJANJIAN, IKATAN
DAN KEWAJIBAN
KONTINJENSI PENTING 34. SIGNIFICANT AGREEMENTS, COMMITMENTS
AND CONTINGENCIES
a. Sesuai perjanjian dengan BRI, MBJ, dan TH, entitas anak, diminta untuk bertindak sebagai
penjamin utang Plasma sampai seluruh utang Plasma lunas. Jaminan utang petani Plasma
kepada BRI adalah sertifikat tanah yang bersangkutan. Pembayaran pinjaman Plasma
dilakukan dengan cara memotong hasil penjualan TBS yang diterima petani yang
diproduksi dari lahan petani Plasma. MBJ dan TH akan membeli semua TBS hasil produksi
Plasma sampai seluruh utang Plasma lunas terbayar.
a. Under the loan agreement with BRI, MBJ, and TH, subsidiaries, are required to act as
guarantor for the Plasma loans until the Plasma loans are fully repaid. The collateral
for the Plasma loan agreements with BRI shall be the related landright certificates of the
Plasma‘s farmers. Repayments are made by deducting a portion of the proceeds from the
sale of FFB produced from the farmers’ Plasma areas. MBJ and TH are required to
purchase all Plasma FFB production until all of the Plasma loans have been settled.
Pada tanggal 30 September 2014 dan 31 Desember 2013, TH memberikan jaminan
simpanan dana
kepada BRI
senilai Rp3.280.000 untuk menjamin utang petani
Plasma kepada BRI, yang dicatat sebagai “Aset tidak lancar lainnya” pada laporan posisi
keuangan konsolidasian. As of September 30, 2014 and December 31,
2013, TH placed guarantee deposit to BRI amounting to Rp3,280,000, respectively, to
guarantee the outstanding loans of Plasma participants to BRI, which were recorded under
“Other non-current assets” in the consolidated statements of financial position.
Pada tanggal 30 September 2014 dan 31 Desember 2013, sisa utang petani Plasma
binaan TH dan MBJ masing-masing sebesar Rp184.489.470 dan Rp172.132.791.
As of September 30, 2014 and December 31, 2013, amount of Plasma loan that must be
settled by Plasma farmers under guidance of TH and MBJ amounted to Rp184,489,470 and
Rp172,132,791, respectively.
