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).
petani setempat untuk mengembangkan Tanaman Kemitraan yang didanai oleh Sungai Rangit (Catatan 11a). 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.
Partnership Plantation (“Tanaman Kemitraan”) with local farmers which is financed by Sungai Rangit (Note 11a). All the development costs incurred until the plantation is matured will be capitalized. After eleven (11) years, 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.
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
14 Januari 2013/January 14, 2013 AS$ 3.488.636
15 Februari 2013/February 15, 2013 AS$ 1.458.250
15 Maret 2013/March 15, 2013 AS$ 1.377.500
AS$ 6.324.386
Laba atau rugi yang belum direalisasi atas nilai wajar terkait dengan transaksi kontrak forward
per 31 Desember 2012 sebesar Rp283.822 (2011: Rp609.484) dan Rp359.312 (2011: Rp20.345) disajikan sebagai bagian dari “Piutang lain-lain - pihak ketiga” dan “Utang lain-lain - pihak ketiga” dalam laporan posisi keuangan konsolidasian.
Unrealized gain or loss on the fair value related to aforementioned forward contract transaction as of December 31, 2012 amounted to Rp283,822 (2011: Rp609,484) and Rp359,312 (2011: Rp20,345)and are presented as part of “Other receivables - third parties” and “Other payables - third parties”, respectively, in the consolidated statements of financial position.
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
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