BEBAN POKOK PENDAPATAN COST OF REVENUES

PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 252 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E94 Exhibit E94 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 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 2016 Expressed in thousands Rupiah, unless otherwise stated 28. PENDAPATAN BEBAN LAIN-LAIN – BERSIH 28. OTHERS INCOME EXPENSES – NET 2 0 1 6 2 0 1 5 Pendapatan Lain-Lain Other Income Selisih Transaksi Perubahan Ekuitas Anak Perusahaan 241.316.525 - Difference in Equity Change Transaction Laba atas penjualan investasi - Bersih 25.585.782 - Gain on sale of investment - Net Laba selisih kurs - Bersih 13.169.705 - Gain on foreign exchange - Net Pendapatan bunga 8.221.475 1.108.004 Interest income Laba atas penjualan aset tetap 678.500 68.678 Gain on sale of property, plant and equipment Laba atas nilai wajar transaksi derivatif - 14.514.183 Gain on fair value of derivative transactions Lain-lain - Bersih 7.309.039 - Others - Net Jumlah Pendapatan Lain-Lain 296.281.026 15.690.865 Total Other Income Beban Lain-Lain Other Expenses Beban bunga pinjaman 214.210.939 174.882.394 Interest expenses of loans Administrasi bank 8.639.077 6.158.374 Bank administration Bunga PSAK No. 50 55 6.845.774 6.019.112 Interest of PSAK No. 50 55 Loss on disposal of property, plant Rugi atas penghapusan aset tetap 1.480.563 6.000.503 and equipment Bunga sewa pembiayaan 1.704.782 2.153.400 Interest of finance leases Rugi selisih kurs - Bersih - 80.484.352 Loss on foreign exchange - Net Allowance for disposal of property, plant Penyisihan atas penghapusan aset tetap - 1.143.076 and equipment Lain-lain - Bersih - 356.285 Others - Net Jumlah Beban Lain-Lain 232.881.135 277.197.496 Total Other Expenses Jumlah Pendapatan Beban Lain-Lain - Bersih 63.399.891 261.506.631 Total Other Income Expenses - Net 29. INFORMASI SEGMEN 29. SEGMENT INFORMATION Segmen Primer Berdasarkan Letak Geografis Primary Segments Based on the Geographical Pendapatan Revenues 2 0 1 6 2 0 1 5 Sumatera 721.888.348 592.200.208 Sumatera Kalimantan 447.889.352 454.336.033 Kalimantan J u m l a h 1.169.777.700 1.046.536.241 T o t a l Laba Usaha Operating Income 2 0 1 6 2 0 1 5 Sumatera 177.335.414 137.854.319 Sumatera Kalimantan 34.316.506 86.924.363 Kalimantan J a w a 22.709.150 21.899.440 J a v a Sulawesi 1.691.928 777.763 Sulawesi J u m l a h 187.250.842 202.101.479 T o t a l PT Provident Agro Tbk • Laporan Tahunan 2016 Annual Report 253 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E95 Exhibit E95 PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2016 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 2016 Expressed in thousands Rupiah, unless otherwise stated 29. INFORMASI SEGMEN Lanjutan 29. SEGMENT INFORMATION Continued Segmen Primer Berdasarkan Letak Geografis Lanjutan Primary Segments Based on the Geographical Continued Penyusutan Depreciation 2 0 1 6 2 0 1 5 Sumatera 40.570.023 24.284.037 Sumatera Kalimantan 17.429.482 14.924.428 Kalimantan J a w a 978.557 1.807.059 J a v a Sulawesi 919.313 449.677 Sulawesi J u m l a h 59.897.375 41.465.201 T o t a l A s e t Assets 2 0 1 6 2 0 1 5 Sumatera 2.896.295.790 3.285.250.241 Sumatera Kalimantan 123.130.615 1.996.703.655 Kalimantan J a w a 1.749.786.169 1.210.741.591 J a v a Sulawesi 204.143.150 192.230.591 Sulawesi J u m l a h 4.973.355.724 6.684.926.078 T o t a l 1.112.579.945 1.987.986.730 Elimination Jumlah Aset 3.860.775.779 4.696.939.348 Total Assets Eliminasi Liabilitas Liabilities 2 0 1 6 2 0 1 5 Sumatera 1.951.669.752 2.179.118.781 Sumatera Kalimantan 7.932.220 1.391.365.609 Kalimantan J a w a 64.435.105 116.346.855 J a v a Sulawesi 157.154.228 150.746.917 Sulawesi J u m l a h 2.181.191.305 3.837.578.162 T o t a l Eliminasi 646.729.105 827.902.392 Elimination Jumlah Liabilitas 1.534.462.200 3.009.675.770 Total Liabilities