with independent auditors’ report December 31, 2012 and 2011 and
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 31 Desember 2012, TH memberikan jaminan simpanan dana kepada BRI senilai Rp8.565.000 (2011: Rp8.565.000) untuk menjamin utang petani Plasma kepada BRI, yang dicatat sebagai “Aset tidak lancar lainnya - Simpanan Jaminan” pada laporan posisi keuangan konsolidasian.
Pada tanggal 31 Desember 2012, sisa utang petani Plasma binaan TH dan MBJ adalah sebesar Rp106.966.442 dan (2011: Rp57.343.300).
As of December 31, 2012, TH placed guarantee deposit to BRI amounted to Rp8,565,000 (2011: Rp8,565,000) to guarantee the outstanding loans of Plasma participants to BRI, which were recorded under “Other non-current assets - Guarantee Deposits” in the consolidated statements of financial positions.
As of December 31, 2012, amount of Plasma loan that must be settled by Plasma farmers under guidance of TH and MBJ amounted Rp106,966,442 (2011: Rp57,343,300).
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 2.585.444.285 2.550.505.338 Indonesia Singapura 399.398.895 455.247.091 Singapore Lain-lain 1.393.794 136.626.421 Others
Total penjualan sesuai Total sales
laporan laba rugi komprehensif per consolidated statements of
konsolidasian 2.986.236.974 3.142.378.850 comprehensive income
36. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
36. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
2012 2011
Mata Mata
Uang Asing/ Ekuivalen/ Uang Asing/ Ekuivalen/
Foreign Equivalent Foreign Equivalent Currency in Rp Currency in Rp
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dalam Dolar AS AS$ 2.759.053 26.680.040 AS$ 2.317.265 21.012.959 In US Dollar
Piutang usaha- Trade receivables -
pihak ketiga third parties
Dalam Dolar AS AS$ 2.629.382 25.426.127 - - In US Dollar
Piutang lain-lain - Other receivables -
pihak ketiga related party
Dalam Dolar AS AS$ 295.200 2.854.584 - - In US Dollar
Piutang lain-lain - Other receivables -
pihak berelasi related party
Dalam Dolar AS AS$ 1.483.356 14.344.053 AS$ 1.483.356 13.451.072 In US Dollar Aset tidak lancar lainnya Other non-current assets
Dalam Dolar AS AS$ 54.537 527.375 AS$ 67.643 613.382 In US Dollar
Total 69.832.179 35.077.413 Total
Liabilitas Liabilities
Utang usaha- Trade payables-
pihak ketiga third parties
Dalam Dolar AS AS$ 9.643 93.251 AS$ 234.326 2.124.872 In US Dollar
Dalam Dolar Singapura SGD 2.623 20.740 - - In Singapore Dollar Utang lain - lain - Other payables-
pihak ketiga third parties
Dalam Dolar AS AS$ 57.549 556.499 - - In US Dollar
Beban akrual Accrued expenses
Dalam Dolar AS AS$ 6.154 59.509 AS$ 3.029 27.469 In US Dollar
Total 729.999 2.152.341 Total
Aset moneter neto 69.102.180 32.925.072 Net monetary assets
Untuk kepentingan manajemen, Grup digolongkan menjadi unit usaha berdasarkan produk dan jasa dan memiliki dua segmen operasi yang dilaporkan sebagai berikut:
For management purposes, the Group is classified into business units based on their products and services and has two reportable operating segments as follows:
Segmen Operasi Operating Segments
Produk
kelapa sawit/
Palm Lain-lain/ Total/ Eliminasi/ Konsolidasian/
2012 products Others Total Elimination Consolidated 2012
Penjualan 3.401.644.341 100.939.258 3.502.583.599 (516.346.625) 2.986.236.974 Sales
Beban pokok penjualan (2.651.593.119) (45.845.042) (2.697.438.161) 504.166.675 (2.193.271.486) Cost of sales
Hasil segmen 750.051.222 55.094.216 805.145.438 (12.179.950) 792.965.488 Segment result
Beban yang belum dialokasikan: Unallocated expenses:
Beban usaha (320.618.671) Operating expenses
Pendapatan operasi lain 39.916.119 Other operating income
Beban operasi lain (25.665.212) Other operating expenses
Laba operasi 486.597.724 Income from operations
Pendapatan keuangan 7.376.164 Finance income
Beban keuangan (36.730.765) Finance costs
Beban pajak Corporate income tax
penghasilan badan (120.954.151) expense
Laba tahun berjalan 336.288.972 Income for the year
Aset segmen 5.871.538.348 939.011.844 6.810.550.192 (2.672.849.806) 4.137.700.386 Segment assets
Liabilitas segmen 1.925.703.380 602.273.364 2.527.976.744 (1.057.185.480) 1.470.791.264 Segment liabilities
Informasi lainnya: Other information:
Pengeluaran modal 681.561.976 110.175.864 791.737.840 (19.545.035) 772.192.805 Capital expenditure
Depresiasi dan amortisasi 158.910.867 16.239.455 175.150.322 10.524.753 185.675.075 Depreciation and amortization
Produk
kelapa sawit/
Palm Lain-lain/ Total/ Eliminasi/ Konsolidasian/
2011 products Others Total Elimination Consolidated 2011
Penjualan 3.848.917.412 98.889.724 3.947.807.136 (805.428.286) 3.142.378.850 Sales
Beban pokok penjualan (2.836.180.090) (24.370.141) (2.860.550.231) 778.984.176 (2.081.566.055) Cost of sales
Hasil segmen 1.012.737.322 74.519.583 1.087.256.905 (26.444.110) 1.060.812.795 Segment result
Beban yang belum dialokasikan: Unallocated expenses:
Beban usaha (345.811.046) Operating expenses
Pendapatan operasi lain 46.455.457 Other operating income
Beban operasi lain (12.705.276) Other operating expenses
Laba operasi 748.751.930 Income from operations
Pendapatan keuangan 19.797.371 Finance income
Beban keuangan (26.073.858) Finance costs
Beban pajak Corporate income tax
penghasilan badan (192.952.836) expense
Laba tahun berjalan 549.522.607 Income for the year
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 612.198.088 146.843.073 759.041.161 (32.021.039) 727.020.122 Capital expenditure
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, beban akrual dan liabilitas imbalan kerja jangka pendek mendekati nilai tercatatnya karena bersifat jangka pendek. Jumlah tercatat dari aset tidak lancar lainnya - simpanan jaminan 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, accrued expenses and short-term employee benefits liability approximate their carrying values due to their short-term nature. The carrying values of other non-current asset - guarantee deposits 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 wajarnya 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 deposit) are measured at cost.
38. TUJUAN DAN KEBIJAKAN MANAJEMEN