22. SELLING AND MARKETING EXPENSES, GENERAL AND ADMINISTRATIVE EXPENSES Beban penjualan dan pemasaran, beban umum
dan administrasi konsolidasian untuk periode 30 Juni 2012 dan 30 Juni 2011 terdiri dari:
Consolidated selling and marketing expenses, general and administrative expenses for periods were ended June 30, 2012 and June 30, 2011 consist of:
2012 2011
Beban penjualan dan pemasaran Selling and marketing expenses
Pajak ekspor 28.527.524 61.340.986 Export taxes
Lain-lain 18.187.054 19.453.495 Others
Total 46.714.578 80.794.481 Total
Beban penjualan dan pemasaran - lain-lain terutama merupakan beban pengangkutan, pengiriman dan pemasaran.
Selling and marketing expenses - others mainly represent freight, delivery charges and marketing expenses.
2012 2011
Beban umum dan administrasi General and administrative expenses
Salaries, wages and employees‟
Gaji, upah dan kompensasi karyawan 94.174.739 68.157.736 compensation
Jasa tenaga ahli 7.686.809 8.743.504 Professional fees
Perjalanan dinas 6.482.029 5.389.248 Traveling and transportation
Penyusutan dan amortisasi 3.526.524 1.277.004 Depreciation and amortization
Sewa (Catatan 23c) 3.335.847 2.831.756 Rental (Note 23c)
Lisensi, pajak dan perizinan 2.191.969 1.783.665 Licenses, taxes and permits
Komunikasi 1.847.979 1.502.802 Communication
Penelitian dan pengembangan 1.759.496 1.285.933 Research and development
Asuransi 1.505.468 1.199.853 Insurance
Lain-lain 4.357.678 3.605.870 Others
23. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
23. RELATED PARTIES BALANCES AND TRANSACTIONS
a. Saldo piutang lain-lain dengan pihak berelasi adalah sebagai berikut:
a. The balance of other receivables from a related party was as follows:
30/06/2012 31/12/2011
PT Sampoerna Bio Energi 14.062.215 13.451.072 PT Sampoerna Bio Energi
Persentase terhadap total
aset konsolidasian 0,39% 0,39% Percentage to consolidated total assets
Perusahaan mempunyai Exchangeable Loan kepada Sampoerna Bio Energi yang memberikan hak kepada Perusahaan untuk mengambil alih semua saham Sampoerna Bio Energi yang mencerminkan kepemilikan sebesar 5% pada Sungai Rangit. Exchangeable Loan ini dicatat
sebagai bagian dari “Piutang Lain-lain - pihak
berelasi” pada laporan posisi keuangan konsolidasian 30 Juni 2012 dan 31 Desember 2011.
The Company has an outstanding Exchangeable Loan to Sampoerna Bio Energi, which entitles the
Company to obtain all Sampoerna Bio Energi‟s
shares, which represented 5% shares ownership in Sungai Rangit. This Exchangeable Loan was
presented as part of “Other Receivables - related
party” in the consolidated statements of financial
position as of June 30, 2012 and December 31, 2011.
b. Saldo utang lain-lain dengan pihak berelasi adalah sebagai berikut:
b. The balances of other payables to related parties were as follows:
30/06/2012 31/12/2011
Yayasan Putera Sampoerna 12.632.674 9.000.000 Putera Sampoerna Foundation
PT Selapan Permai Lestari 6.100.000 6.100.000 PT Selapan Permai Lestari
Total 18.732.674 15.100.000 Total
Persentase terhadap total Percentage to
liabilitas konsolidasian 1,67% 1,66% consolidated total liabilities
Berdasarkan RUPS Tahunan tanggal 18 Juni 2012, para pemegang saham menyetujui pemberian sumbangan bagi perbaikan pendidikan nasional yang akan disalurkan melalui program di Yayasan Putera Sampoerna sebesar Rp10.810.000 atau sekitar 2% dari laba tahun berjalan tahun 2011.
Based on the AGM dated June 18, 2012, the shareholders approved a donation amounting to Rp10,810,000 or around 2% from the 2011 net income to improve national education which will be channelled through educational programs of Putera Sampoerna Foundation.
Berdasarkan RUPS Tahunan tanggal 9 Juni 2011, para pemegang saham menyetujui pemberian sumbangan bagi perbaikan pendidikan nasional yang akan disalurkan melalui program di Yayasan Putera Sampoerna sebesar Rp9.000.000 atau sekitar 2% dari laba tahun berjalan tahun 2010.
Based on the AGM dated June 9, 2011, the shareholders approved a donation amounting to Rp9,000,000 or around 2% from the 2010 net income to improve national education which will be channelled through educational programs of Putera Sampoerna Foundation.
Pembayaran ke Yayasan Putera Sampoerna akan dilakukan secara periodik sesuai dengan perkembangan penyaluran sumbangan serta program tersebut oleh Yayasan Putera Sampoerna kepada penerima program.
Payment to Putera Sampoerna Foundation will be made periodically in accordance with the progress of donation and program from Putera Sampoerna Foundation to the recipients of the program.
23. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI (lanjutan)
23. RELATED PARTIES BALANCES AND TRANSACTIONS (continued)
c. Transaksi usaha signifikan dengan pihak berelasi adalah sebagai berikut:
c. Significant operating transaction with related party was as follow:
2012 2011
Sewa gedung Building rental
PT Buana Sakti 1.340.101 1.169.388 PT Buana Sakti
Persentase terhadap total
beban umum dan administrasi Percentage to consolidated general
konsolidasian 1,06% 1,22% and administrative expenses
Perusahaan, Sungai Rangit dan National Sago Prima, Entitas Anak, masing-masing mengadakan perjanjian sewa dengan PT Buana Sakti, pihak berelasi, untuk menyewa ruang kantor dengan periode sewa dimulai pada tanggal 1 April 2010 sampai 31 Desember 2013.
The Company, Sungai Rangit and National Sago Prima, Subsidiaries, each entered into a rental agreement with PT Buana Sakti, a related party, to rent office for period started from April 1, 2010 to December 31, 2013.
Pihak-pihak di atas merupakan pihak berelasi bagi Perusahaan dan/atau Entitas Anak berdasarkan kesamaan dalam kepemilikan dan/atau manajemen dan transaksi dilakukan dengan syarat-syarat dan ketentuan-ketentuan yang wajar (arm's-length).
The above mentioned entities were considered related parties to the Company and/or its Subsidiaries in view of common ownership and/or management and transactions are conducted under normal terms and conditions (arm's-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 Perusahaan afiliasi/Affiliated entity
PT Selapan Permai Lestari Perusahaan afiliasi/Affiliated entity
Yayasan Putera Sampoerna Mempunyai manajemen kunci yang sama/
The same key management personnel
PT Buana Sakti Perusahaan afiliasi/Affiliated entity
24. KEPENTINGAN NON-PENGENDALI 24. 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:
30/06/2012 31/12/2011
Sungai Rangit 24.262.354 19.599.412 Sungai Rangit
National Sago Prima 3.113.824 3.959.762 National Sago Prima
Telaga Hikmah 2.186.292 2.152.784 Telaga Hikmah
Mutiara Bunda Jaya 2.128.894 2.000.930 Mutiara Bunda Jaya
Aek Tarum 2.240.340 1.950.418 Aek Tarum
Binasawit Makmur 629.557 499.469 Binasawit Makmur
Gunung Tua Abadi 289.546 265.330 Gunung Tua Abadi
Sampoerna Bio Fuels 11.788 11.788 Sampoerna Bio Fuels
Hutan Ketapang Industri 91.769 - Hutan Ketapang Industri
Total 34.954.364 30.439.893 Total
24. KEPENTINGAN NON-PENGENDALI (lanjutan) 24. NON-CONTROLLING INTERESTS (continued) Kepentingan non-pengendali atas laba (rugi)
periode berjalan Entitas Anak adalah sebagai berikut:
Non-controlling interests in net income (loss) of Subsidiaries were as follows:
2012 2011
Sungai Rangit 4.662.942 4.168.824 Sungai Rangit
National Sago Prima (845.938) (425.524) National Sago Prima
Telaga Hikmah 33.508 445.331 Telaga Hikmah
Mutiara Bunda Jaya 127.964 198.537 Mutiara Bunda Jaya
Aek Tarum 289.923 682.730 Aek Tarum
Binasawit Makmur 130.087 321.081 Binasawit Makmur
Gunung Tua Abadi 24.216 69.829 Gunung Tua Abadi
Total 4.422.702 5.460.808 Total
25. CADANGAN WAJIB 25. STATUTORY RESERVE
Berdasarkan RUPS Tahunan tanggal 18 Juni 2012, para pemegang saham kembali menyetujui untuk meningkatkan cadangan wajib sebesar Rp10.000.000 yang diambil dari laba ditahan (2011: Rp10.000.000).
Based on the AGM dated June 18, 2012, the shareholders approved to appropriate Rp10,000,000 of its retained earnings as statutory reserve(2011: Rp10,000,000).
26. DIVIDEN KAS 26. CASH DIVIDENDS
2012 2012
Berdasarkan RUPS Tahunan tanggal 18 Juni 2012, dividen kas yang dibagikan dari saldo laba per 31 Desember 2011 adalah Rp87,30 (jumlah penuh) per saham sehingga total dividen kas adalah Rp165.000.000, yang telah dibayar pada tanggal 20 Juli 2012.
Based on the AGM dated June 18, 2012, cash dividend distribution in respect of retained earnings per December 31, 2011 was Rp87.30 (full amount) per share amounting to a total cash dividend of Rp165,000,000, which was paid on July 20, 2012.
2011 2011
Berdasarkan RUPS Tahunan tanggal 9 Juni 2011, dividen kas yang dibagikan dari saldo laba per 31 Desember 2010 adalah Rp108 (jumlah penuh) per saham sehingga total dividen kas adalah Rp204.120.000, yang telah dibayar pada tanggal 18 Juli 2011.
Based on the AGM dated June 9, 2011, cash dividend distribution in respect of retained earnings per December 31, 2010 was Rp108 (full amount) per share amounting to a total cash dividend of Rp204,120,000, which was paid on July 18, 2011.
27. PERJANJIAN, IKATAN DAN KEWAJIBAN KONTINJENSI PENTING
27. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
a. Sesuai perjanjian dengan BRI, TH diminta untuk bertindak sebagai penjamin utang Plasma sampai seluruh utang Plasma dilunasi. Setelah pengalihan kebun Plasma kepada petani Plasma dilakukan, maka jaminan utang petani Plasma sehubungan dengan perjanjian utang dengan BRI adalah berupa sertifikat tanah yang bersangkutan. Pembayaran pinjaman Plasma tersebut dilakukan dengan cara memotong hasil yang diterima petani atas penjualan TBS yang diproduksi dari lahan petani Plasma. TH akan membeli semua TBS hasil produksi Plasma sampai seluruh utang Plasma terbayar.
a. Under the loan agreement with BRI, TH is required to act as guarantor for the Plasma loans until the Plasma loans are fully repaid. After all Plasma areas are converted and turned over to smallholders, the collateral for the Plasma loan under agreements with BRI shall be the related landright certificates of the
Plasma„s farmers. Repayments are to be
made out of a portion of the proceeds from the sale of FFB produced from the farmers‟ Plasma areas. TH is required to purchase all Plasma FFB production until all of the Plasma loans have been settled.
Pada tanggal 30 Juni 2012 dan 31 Desember 2011, TH memberikan jaminan deposito kepada BRI senilai Rp8.565.000 untuk menjamin utang petani Plasma kepada BRI,
yang dicatat sebagai “Aset tidak lancar lainnya
– Simpanan jaminan” pada laporan posisi keuangan konsolidasian tahun 2012 dan 2011. Pada tanggal 30 Juni 2012 dan 31 Desember 2011, sisa utang petani Plasma binaan TH adalah sebesar Rp56.242.373 dan Rp57.343.300.
As of June 30, 2012 and December 31, 2011, TH placed deposit to BRI amounted Rp8,565,000, to guarantee the outstanding loans of Plasma participants to BRI, which
were recorded under “Other non-current
assets – Guarantee deposit” in the 2012 and 2011 consolidated statements of financial position. As of June 30, 2012 and December 31, 2011, amount of Plasma loan that must be settled by Plasma farmers under guidance of TH amounted Rp56,242,373 and Rp57,343,300, respectively.
b. Sungai Rangit memiliki perjanjian dengan petani setempat untuk mengembangkan Tanaman Kemitraan yang didanai oleh Sungai Rangit (Catatan 9a). Semua biaya yang timbul sampai dengan tanaman telah menghasilkan dikapitalisasi. Selama sebelas (11) tahun sejak tanaman telah menghasilkan, Sungai Rangit berkewajiban untuk mengelola tanaman tersebut dan 15% dari hasil panen dikontribusikan kepada petani. Tanaman Kemitraan akan diserahkan kepada petani setempat setelah tahun kesebelas sejak tanaman dinyatakan sudah menghasilkan.
b. Sungai Rangit has an agreement to develop
Partnership Plantation (“Tanaman Kemitraan”)
with local farmers whereas financed by Sungai Rangit (Note 9a). All the development costs incurred until the plantation is matured will be capitalized. For eleven (11) years since the plantation is considered mature, Sungai Rangit has an obligation to manage the plantation, and 15% of harvest are contributed to the farmers. Partnership Plantation will be transferred to the farmers after the eleventh year from the date the plantation is considered mature.
27. PERJANJIAN, IKATAN DAN KEWAJIBAN KONTINJENSI PENTING (lanjutan)
27. SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES (continued)
c. Untuk menghindari dampak dari fluktuasi nilai tukar mata uang yang mungkin terjadi dalam operasional, Perusahaan menandatangani beberapa kontrak forward jangka pendek mata uang Dolar AS ke Rupiah dengan Mandiri dan J.P. Morgan Chase Bank, N.A. adalah sebagai berikut:
c. To manage the adverse effects of the
exchange rate fluctuations on the Company‟s
operation, the Company entered into several short term US Dollar to Rupiah currency forward contracts with Mandiri and J.P. Morgan Chase Bank, N.A. as follows:
Tanggal jatuh tempo/ Nilai kontrak/
Maturity date Contract amount
10 Juli 2012/July10, 2012 US$ 3.614.250 7 Agustus 2012/August 7, 2012 US$ 1.814.500 10 Agustus 2012/August 10, 2012 US$ 2.625.563 11 September 2012/September 11, 2012 US$ 1.775.312
US$ 9.829.625
Rugi yang belum direalisasi atas nilai wajar terkait dengan transaksi kontrak forward per 30 Juni 2012 sebesar Rp270.310 disajikan
sebagai bagian dari “Utang lain-lain - pihak
ketiga” dalam laporan posisi keuangan
konsolidasian. (31 Desember 2011: Rp20.345) Laba yang belum direalisasi atas nilai wajar terkait dengan transaksi kontrak forward per 31 Desember 2011 sebesar Rp609.484
disajikan sebagai bagian dari “Piutang lain- lain - pihak ketiga” dalam laporan posisi keuangan konsolidasian.
Unrealized loss of the fair value related to aforementioned forward contract transaction as of June 30, 2012 amounted Rp270,310 is presented as part of “Other payables - third
parties” in consolidated statements of financial
position. (December 31, 2011: Rp20,345) Unrealized gain of the fair value related to aforementioned forward contract transaction as of December 31, 2011 amounted Rp609,484 is
presented as part of “Other receivables - third
parties” in consolidated statements of financial
positions.
28. INFORMASI SEGMEN OPERASI 28. OPERATING SEGMENTS INFORMATION
Segmen Operasi Operating Segments
Produk kelapa sawit/
Palm Lain-lain/ Total/ Eliminasi/ Konsolidasian/
2012 products Others Total Elimination Consolidated 2012
Penjualan 1.560.649.306 41.318.566 1.601.967.872 (211.609.091) 1.390.358.781 Sales
Beban pokok penjualan (1.199.350.696) (15.758.710) (1.215.109.406) 219.526.300 (995.583.106) Cost of sales
Hasil segmen 361.298.610 25.559.856 386.858.466 7.917.209 394.775.675 Segment result
Beban yang tidak dialokasikan: Unallocated expenses:
Pendapatan operasi lainnya 19.779.542 Other operating income
Beban umum dan administrasi (126.868.538) General and administrative expenses
Beban penjualan dan pemasaran ( 46.714.578) Selling and marketing expenses
Beban operasi lainnya (12.255.348) Other operating expenses
Laba operasi 228.716.753 Income from operations
Pendapatan keuangan 4.097.965 Finance income
Beban keuangan (21.072.743) Finance costs
Beban pajak Corporate income tax
penghasilan badan (57.436.261) expense
Laba periode berjalan 154.305.714 Income for the periods
Aset segmen 5.319.131.520 770.980.635 6.090.112.155 (2.478.264.925) 3.611.847.230 Segment assets
Liabilitas segmen 1.589.735.354 565.493.496 2.155.228.850 (1.032.289.832) 1.122.939.018 Segment liabilities
Informasi lainnya: Other information:
Pengeluaran modal 225.639.895 45.851.010 271.490.905 (2.718.788) 268.772.117 Capital expenditure
Depresiasi dan amortisasi 71.683.428 5.590.418 77.273.846 4.651.748 81.925.594 Depreciation and amortization
Produk kelapa sawit/
Palm Lain-lain/ Total/ Eliminasi/ Konsolidasian/
2011 products Others Total Elimination Consolidated 2011
Penjualan 2.087.994.581 54.744.705 2.142.739.286 (431.407.711) 1.711.331.575 Sales
Beban pokok penjualan (1.458.267.088) (13.133.552) (1.471.400.640) 432.154.964 (1.039.245.676) Cost of sales
Hasil segmen 629.727.493 41.611.153 671.338.646 747.253 672.085.899 Segment result
Beban yang tidak dialokasikan: Unallocated expenses:
Pendapatan operasi lainnya 6.700.032 Other operating income
Beban umum dan administrasi (95.777.371) General and administrative expenses
Beban penjualan dan pemasaran (80.794.481) Selling and marketing expenses
Beban operasi lainnya (11.828.706) Other operating expenses
Laba operasi 490.385.373 Income from operations
Pendapatan keuangan 11.931.897 Finance income
Beban keuangan (15.081.684) Finance costs
Beban pajak Corporate income tax
penghasilan badan (125.578.255) expense
Laba periode berjalan 361.657.331 Income for the periods
Aset segmen 4.995.136.996 677.899.453 5.673.036.449 (2.262.010.200) 3.411.026.249 Segment assets
Liabilitas segmen 1.269.496.904 443.976.017 1.713.472.921 (801.957.401) 911.515.520 Segment liabilities
Informasi lainnya: Other information:
Pengeluaran modal 181.778.346 69.407.800 251.186.146 (10.668.901) 240.517.245 Capital expenditure
28. INFORMASI SEGMEN OPERASI (lanjutan) 28. OPERATING SEGMENTS INFORMATION (continued)
Informasi geografi Geographic information
Seluruh aset produktif Grup berada di Indonesia. Tabel berikut menyajikan penjualan berdasarkan lokasi pelanggan:
All of the Group‟s productive assets are located in
Indonesia. The following table presents sales based on the location of the customers:
2012 2011 Negara Countries Indonesia 1.216.789.561 1.387.323.685 Indonesia Singapura 172.278.944 229.396.079 Singapore Lain-lain 1.290.276 94.611.811 Others
Total penjualan sesuai Total sales
laporan laba rugi komprehensif per consolidated statements of
konsolidasian 1.390.358.781 1.711.331.575 comprehensive income
29. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
29. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
30/06/2012 31/12/2011
Mata Mata
Uang Asing Uang Asing
(nilai penuh)/ Ekuivalen (nilai penuh)/ Ekuivalen
Foreign dalam Rp/ Foreign dalam Rp/
Currency Equivalent Currency Equivalent
(full amount) in Rp (full amount) in Rp
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dalam Dolar AS US$ 3.072.197 29.124.423 US$ 2.317.265 21.012.959 In US Dollar
Piutang lain-lain - Other receivables -
pihak berelasi related party
Dalam Dolar AS US$ 1.483.356 14.062.215 US$ 1.483.356 13.451.072 In US Dollar
Aset tidak lancar lainnya Other non-current assets
Dalam Dolar AS US$ 52.737 499.951 US$ 67.643 613.382 In US Dollar
Total 43.686.589 35.077.413 Total
Liabilitas Liabilities
Utang usaha- Trade payables-
pihak ketiga third parties
Dalam Dolar AS US$ 45.358 429.989 US$ 234.326 2.124.872 In US Dollar
Biaya masih harus dibayar Accrued expenses
Dalam Dolar AS - - US$ 3.029 27.469 In US Dollar
Total 429.989 2.152.341 Total
Aset moneter neto 43.256.600 32.925.072 Net monetary assets
30. NILAI WAJAR DARI INSTRUMEN KEUANGAN 30. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan nilai tercatat dan estimasi
nilai wajar dari instrumen keuangan Grup pada tanggal 30 Juni 2012 dan 31 Desember 2011:
The following table sets out the carrying values
and estimated fair values of the Group‟s financial
instruments as of June 30, 2012 and December 31, 2011:
Nilai Tercatat/ Nilai Wajar/
30 Juni 2012 Carrying Values Fair Values June 30, 2012
Aset keuangan Financial assets
Kas dan setara kas 198.318.513 198.318.513 Cash and cash equivalents
Piutang usaha - pihak ketiga 15.249.213 15.249.213 Trade receivables - third parties
Piutang lain-lain Other receivables
Pihak berelasi 14.062.215 14.062.215 Related party
Pihak ketiga 28.472.446 28.472.446 Third parties
Aset tidak lancar lainnya 9.403.397 9.403.397 Other non-current assets
Total 265.505.784 265.505.784 Total
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek 81.800.000 81.800.000 Short-term bank loans
Utang usaha - pihak ketiga 219.156.360 219.156.360 Trade payables - third parties
Biaya masih harus dibayar 28.395.832 28.395.832 Accrued expenses
Utang lain-lain Other payables
Pihak berelasi 18.732.674 18.732.674 Related parties
Pihak ketiga 414.381 414.381 Third parties
Utang dividen 165.000.000 165.000.000 Dividend payable
Utang bank jangka panjang Current maturity of
jatuh tempo dalam satu tahun 56.489.587 56.489.587 long-term bank loans
Utang bank jangka panjang -
setelah dikurangi bagian Long-term bank loans -
jatuh tempo dalam satu tahun 369.660.392 369.660.392 net of current maturity
Total 939.649.226 939.649.226 Total
Nilai Tercatat/ Nilai Wajar/
31 Desember 2011 Carrying Values Fair Values December 31, 2011
Aset keuangan Financial assets
Kas dan setara kas 348.687.990 348.687.990 Cash and cash equivalents
Piutang usaha - pihak ketiga 4.048.265 4.048.265 Trade receivables - third parties
Piutang lain-lain Other receivables
Pihak berelasi 13.451.072 13.451.072 Related party
Pihak ketiga 35.185.319 35.185.319 Third parties
Aset tidak lancar lainnya 9.178.382 9.178.382 Other non-current assets
Total 410.551.028 410.551.028 Total
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek 22.000.000 22.000.000 Short-term bank loans
Utang usaha - pihak ketiga 243.734.128 243.734.128 Trade payables - third parties
Biaya masih harus dibayar 32.958.298 32.958.298 Accrued expenses
Utang lain-lain Other payables
Pihak berelasi 15.100.000 15.100.000 Related parties
Pihak ketiga 112.105 112.105 Third parties
Utang bank jangka panjang Current maturity of
jatuh tempo dalam satu tahun 46.658.337 46.658.337 long-term bank loans
Utang bank jangka panjang -
setelah dikurangi bagian Long-term bank loans -
jatuh tempo dalam satu tahun 363.321.158 363.321.158 net of current maturity
30. NILAI WAJAR DARI INSTRUMEN KEUANGAN (lanjutan)
30. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued)
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarnya.
Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arm's-length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate.
Financial instruments presented in the consolidated statements of financial position are carried at the fair value, otherwise, they are presented at carrying values as these are reasonable approximation of fair values.
Instrumen keuangan dengan jumlah tercatat yang mendekati nilai wajarnya
Financial instruments with carrying amounts that approximate their fair values
Nilai wajar untuk kas dan setara kas, piutang usaha - pihak ketiga, piutang lain-lain - pihak berelasi dan pihak ketiga, utang bank jangka pendek, utang usaha - pihak ketiga, utang lain- lain - pihak berelasi dan pihak ketiga, utang dividen dan biaya masih harus dibayar mendekati nilai tercatatnya karena bersifat jangka pendek. Jumlah tercatat dari aset tidak lancar lainnya dan utang bank dengan suku bunga mengambang mendekati nilai wajarnya karena selalu dinilai ulang secara berkala.
The fair value of cash and cash equivalents, trade receivables - third parties, other receivables - related party and third parties, short-term bank loans, trade payables - third parties, other payables - related parties and third parties, dividend payable and accrued expenses approximate their carrying values due to their short-term nature. The carrying values of other non-current assets and bank loans with floating interest rates approximate their fair values as they are re-priced frequently.
Instrumen keuangan dengan nilai tercatat pada biaya perolehan
Financial instruments with carrying amounts at cost
Aset keuangan tidak lancar yang tidak memiliki kuotasi pasar yang dipublikasikan pada pasar aktif dan nilai wajar tidak dapat diukur secara andal (aset tidak lancar lainnya - simpanan yang dapat dikembalikan) dicatat pada biaya perolehan.
Non-current financial assets which do not have quoted prices in actual market and their fair value could not be measured reliably (other non-current assets - refundable deposits) are measured at cost.
31. TUJUAN DAN KEBIJAKAN MANAJEMEN