The Separate Financial Statements
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
6. PIUTANG LAIN-LAIN OTHER RECEIVABLES
2 0 1 3 2 0 1 2
Pihak ketiga Third parties
Rupiah Rupiah
Plasma 68.069.587 38.502.525 Plasma
Karyawan 20.722.040 13.908.979 Employee
Lain-lain 1.190.967 302.099 Others
J u m l a h 89.982.594 52.713.603 T o t a l
Berdasarkan kesepakatan antara:
(i) SAP, entitas anak, dengan Koperasi Unit Desa (KUD)
Ampalau Jaya yang berlokasi di Desa Pauh, Kecamatan Rawas Ilir, Kabupaten Musi Rawas, Propinsi Sumatera Selatan,
(ii) TPAI, entitas anak, dengan KUD Harapan Maju
Bersama yang berlokasi di Desa Upang Jaya, Kecamatan Makarti Jaya, Kabupaten Banyuasin, Propinsi Sumatera Selatan dan KUD Kenten Mandiri yang berlokasi di Kenten Laut, Kecamatan Talang Kelapa, Kabupaten Banyuasin, Propinsi Sumatera Selatan,
(iii) GKM, entitas anak, dengan KUD Tuah Buno yang
berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat dan KUD Lanta Lomour yang berlokasi di Desa Sotok, Kecamatan Sekayam, Kabupaten Sanggau, Propinsi Kalimantan Barat,
(iv) SL, entitas anak, dengan KUD Bupulu Lomour, yang
berlokasi di Desa Tanjung Merpati, Kecamatan Kembayan, Kabupaten Sanggau, Propinsi Kalimantan Barat,
(v) ASL, entitas anak, dengan KUD Lawang Bersekutu
yang berlokasi di Desa Lape, Kecamatan Kapuas, Kabupaten Sanggau, Propinsi Kalimantan Barat,
(vi) SSS, entitas anak, dengan KUD Gagas Batuah yang
berlokasi di Desa Pak Mayam, Kecamatan Ngabang, Kabupaten Landak, Propinsi Kalimantan Barat dan
(vii)MSS, entitas anak, dengan KUD Tri Cuko Jaya yang
berlokasi di Desa Muara Dua, Kecamatan Semidang Alas, Kabupaten Seluma, Propinsi Bengkulu dan Koperasi Manunggal yang berlokasi di Desa Lubuk Ngantungan, Kecamatan Talo, Kabupaten Seluma, Propinsi Bengkulu,
bahwa KUD akan menyediakan bidang-bidang lahan untuk dijadikan kebun plasma dan menjual hasil produksi kebun plasma kepada entitas anak serta tidak diperbolehkan menjual kepada pihak lain.
Based on agreement between:
(i) SAP, a subsidiary, with Koperasi Unit Desa (KUD) Ampalau Jaya that located in the Village of Pauh, District of Rawas Ilir, Regency of Musi Rawas, South Sumatera Province,
(ii) TPAI, a subsidiary, with KUD Harapan Maju Bersama that located in the Village of Upang Jaya, District of Makarti Jaya, Regency of Banyuasin, South Sumatera Province and KUD Kenten Mandiri that located in Kenten Laut, District of Talang Kelapa, Regency of Banyuasin, South Sumatera Province,
(iii) GKM, a subsidiary, with KUD Tuah Buno that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province and KUD Lanta Lomour that located in the Village of Sotok, District of Sekayam, Regency of Sanggau, West Kalimantan Province,
(iv) SL, a subsidiary, with KUD Bupulu Lomour, located in the Village of Tanjung Merpati, District of Kembayan, Regency of Sanggau, West Kalimantan Province, (v) ASL, a subsidiary, with KUD Lawang Bersekutu that
located in the Village of Lape, District of Kapuas, Regency of Sanggau, West Kalimantan Province, (vi) SSS, a subsidiary, with KUD Gagas Batuah that
located in the Village of Desa Pak Mayam, District of Ngabang, Regency of Landak, West Kalimantan Province and
(vii)MSS, a subsidiary, with KUD Tri Cuko Jaya that located in the Village of Muara Dua, District of Semidang Alas, Regency of Seluma, Bengkulu Province and Koperasi Manunggal that located in the Village of Lubuk Ngantungan, District of Talo, Regency of Seluma, Bengkulu Province,
that KUD will provide areas of land to be plasma plantations and sell plasma products to the subsidiaries. They are not allowed to sell to other party.
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E/38 Exhibit E/38
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2013
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2013
(Expressed in thousand Rupiah, unless otherwise stated)
6. PIUTANG LAIN-LAIN (Lanjutan) 6. OTHER RECEIVABLES (Continued)
Sampai dengan tanggal laporan keuangan konsolidasian, pengembangan perkebunan plasma masih didanai sendiri oleh TPAI, SAP, ASL, SSS dan MSS, entitas anak, sambil menunggu pendanaan dari bank, sedangkan untuk GKM dan SL, entitas anak, menunggu pencairan dana berikutnya dari bank.
As of the date of the consolidated financial statements, the development of plasma plantations was funded by TPAI, SAP, ASL, SSS and MSS, subsidiaries, while waiting for funds from the bank, where as GKM and SL, subsidiaries, currently are waiting for the next disbursement of loan from the bank.
Manajemen Perusahaan dan entitas anaknya berpendapat bahwa seluruh piutang dapat ditagih sehingga tidak membuat penyisihan penurunan nilai. Piutang lain-lain tidak dijadikan sebagai jaminan atas pinjaman yang diterima oleh Perusahaan dan entitas anaknya.
Management of the Company and its subsidiaries believe that all receivables are fully collectible so there is no allowance for impairment losses. Other receivables are not pledged as collateral for any loans obtained by the Company and its subsidiaries.
7. PERSEDIAAN 7. INVENTORIES
2 0 1 3 2 0 1 2
Bahan pembantu 34.686.766 55.617.614 Consumables
Minyak kelapa sawit 6.797.494 20.861.621 Crude palm oil
Inti sawit 856.126 1.597.454 Palm kernel
J u m l a h 42.340.386 78.076.689 T o t a l
Berdasarkan hasil pengkajian ulang keadaan fisik persediaan untuk tahun yang berakhir pada tanggal 31 Desember 2013 dan 2012, manajemen Perusahaan dan entitas anaknya berpendapat bahwa nilai tercatat persediaan dapat terpulihkan seluruhnya sehingga tidak diperlukan penyisihan untuk persediaan usang.
Based on a review of the physical inventories for the years ended 31 December 2013 and 2012, the Company and its subsidiaries’ management believe that carrying value of inventory can be recovered entirely so it is not necessary to make any allowance for inventory obsolescence.
Persediaan telah diasuransikan dengan nilai
pertanggungan sebesar Rp 41.500.000
(2012: Rp 10.100.000). Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian yang timbul bagi Perusahaan dan entitas anaknya.
Inventories were insured with amount sum insured Rp 41,500,000 (2012: Rp 10,100,000). Management believes that the insurance coverage is adequate to cover possible losses to the Company and its subsidiaries.
Persediaan dijadikan sebagai jaminan atas utang bank jangka panjang dari PT Bank DBS Indonesia, PT Bank Mandiri (Persero) Tbk dan PT Bank Permata Tbk (Catatan 16).
Inventories are provided as collateral of long-term bank loans from PT Bank DBS Indonesia, PT Bank Mandiri (Persero) Tbk and PT Bank Permata Tbk (Note 16).