RUGI PER SAHAM LOSS PER SHARE PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 100 35. PERJANJIAN SIGNIFIKAN Lanjutan 35. SIGNIFICANT AGREEMENTS Continued Rencana kerjasama investasi dimaksud dilakukan untuk membiayai ekspansi usaha Perusahaan, melalui BSEP, dengan cara melakukan pembangunan perkebunan kelapa sawit dari greenfield. Perusahaan Investasi akan meningkatkan investasi sebesar USD80 juta, dengan tahap investasi awal sebesar USD12 juta. The purpose of this investment plan is to finance the Company’s business expansion in developing palm- oil plantation from green-field, through BSEP. Investment Company will increase the investment amounting to USD80 million, with the first phase of investment amounting to USD12 million. Sehubungan dengan pelepasan GIN oleh GLP dan PT Sumbertama Nusapertiwi, Entitas Anak, kepada pihak ketiga, maka perjanjian ini sudah tidak berlaku lagi untuk GIN Catatan 4b. In accordance with the divestment of GIN by GLP and PT Sumbertama Nusapertiwi, Subsidiaries, to third parties, the agreement is no longer valid for GIN Note 4b. 36. INFORMASI SEGMEN 36. SEGMENT INFORMATION Untuk kepentingan manajemen, Kelompok Usaha digolongkan menjadi unit usaha berdasarkan produk dan manajemen memiliki tiga segmen operasi yang dilaporkan sebagai berikut: For management purposes, the Group is organized into business units based on their products and management has determined three reportable operating segments as follows: Segmen kelapa sawit dan turunannya Palm oil and derivates segment Segmen kelapa sawit dan turunannya melakukan kegiatan usaha utama dalam pemeliharaan dan pengembangan perkebunan kelapa sawit serta aktivitas usaha dalam pengolahan, pemasaran dan penjualan hasil perkebunan kelapa sawit dan turunannya. Kelapa sawit merupakan tanaman komersial berumur panjang yang dibudidayakan dan buahnya diproses lebih lanjut untuk menghasilkan minyak sawit dan minyak inti sawit. Produk turunan minyak sawit dan minyak inti sawit digunakan secara luas di dunia, dalam bidang industri makanan dan non-makanan, termasuk diantaranya digunakan sebagai minyak goreng, margarin, es krim, sabun dan deterjen, juga sebagai pakan ternak, kosmetik, pelumas industri dan bahan bakar bio. Palm oil and derivatives segment is mainly involved in the development and maintenance of palm oil and other business activities relating to palm oil processing, marketing and selling. Palm oil is a commercial long-lived plants that are cultivated to bear fruits that are processed further to produce palm oil and palm kernel oil. Palm oil derivative products and palm kernel oil are used widely in the world particularly, in the fields of food industry and non-food items, such as cooking oil, margarine, ice cream, soaps and detergents, as well as animal feed, cosmetics, industrial lubricants and bio-fuels. Segmen karet Rubber segment Segmen karet melakukan kegiatan usaha utama dalam pemeliharaan dan pengembangan perkebunan karet serta aktivitas usaha dalam pengolahan, pemasaran dan penjualan hasil perkebunan karet. Industri ban merupakan konsumen karet alam terbesar yang diperkirakan mengkonsumsi antara 60 dan 70 karet alam yang diproduksi, sisanya digunakan oleh industri lain seperti sepatu, sarung tangan, kontrasepsi dan industri-industri lainnya. Rubber segment is mainly involved in the development and maintenance of rubber and other business activities relating to rubber processing, marketing and selling. The tire industry is the largest consumer of natural rubber is estimated to consume between 60 and 70 of natural rubber produced. The rest is used by other industries such as footwear, gloves, contraceptives and other industries. Segmen oleokimia Oleochemical segment Segmen oleokimia melakukan kegiatan usaha dalam pengolahan, pemasaran dan penjualan hasil oleokimia. Oleokimia merupakan bahan baku penting bagi berbagai Fast Moving Consumer Goods yang memiliki kaitan erat dengan gaya hidup dan juga dengan pertumbuhan penduduk dunia. Seiring berjalannya waktu, kebutuhan atas Fast Moving Consumer Goods serta perubahan dalam tren gaya hidup, memberikan jaminan keberlanjutan atas permintaan produk konsumen berbahan baku oleokimia. Oleochemicals segment is mainly involved in the business activities relating to oleochemicals processing, marketing and selling. Oleochemicals are the essential raw materials for a wide range of Fast Moving Consumer Goods which are highly correlated with lifestyles and to some extent also with the growth of the world’s population. Over time, the need for Fast Moving Consumer Goods due to changes in lifestyle trends guarantee sustainable demands for such oleochemical- based consumer products. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise stated 101 36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued Manajemen memantau hasil operasi dari unit usahanya secara terpisah guna keperluan pengambilan keputusan mengenai alokasi sumber daya dan penilaian kinerja. Kinerja segmen dievaluasi berdasarkan laba atau rugi operasi dan diukur secara konsisten dengan laba atau rugi operasi pada laporan keuangan konsolidasian. Namun pendanaan Kelompok Usaha termasuk biaya pendanaan dan pendapatan pendanaan dan pajak penghasilan dikelola secara bersama dan tidak dialokasikan kepada segmen operasi. Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, the Group financing including finance costs and finance income and income taxes are managed on a group basis and are not allocated to operating segments. Harga transfer antara entitas hukum dan antara segmen diatur dengan cara yang sama dengan transaksi dengan pihak ketiga. Transfer prices between legal entities and between segments are set on a manner similar to transactions with third parties. Segmen usaha Business segments Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen usaha Kelompok Usaha: The following table presents revenue and profit, and certain asset and liability information regarding the Group’s business segments: Sawit dan turunannya Karet palm oil and Oleo Eliminasi Konsolidasian Rubber derivatives Oleo Elimination Consolidated OPERASI YANG DILANJUTKAN CONTINUING OPERATIONS PENJUALAN NETO NET SALES Penjualan pihak eksternal 587.624.457 1.762.101.941 3.960.797 277.201.126 2.076.486.069 External parties sales BEBAN POKOK PENJUALAN COST OF SALES Pihak Eksternal 293.786.573 1.450.055.580 5.358.381 263.601.254 1.485.599.280 External parties Hasil RESULTS Hasil Segmen 293.837.884 312.046.361 1.397.584 13.599.872 590.886.789 Segment results Beban Penjualan 43.209.660 Selling expense Beban administrasi 334.220.412 Administrative expense Rugi selisih kurs - Neto 1.101.429.096 Loss on foreign exchange – Net Rugi penurunan nilai aset tetap 356.672.096 Impairment loss of fixed assets Beban keuangan 351.763.604 Finance costs Rugi penghapusan proyek Loss on write-off of pengembangan usaha 188.097.006 business development project Rugi penurunan nilai goodwill 51.090.651 Impairment of goodwill Pesangon pemutusan hubungan kerja 22.166.577 Termination benefits Rugi penghapusan tanaman Loss on write-off of perkebunan 4.363.458 plantations Laba atas penjualan investasi 49.862.353 Gain on sale of investment Penghasilan keuangan 1.784.479 Finance income Lain-lain - Neto 1.233.254.932 Miscellaneous – Net RUGI SEBELUM MANFAAT LOSS BEFORE PAJAKPENGHASILAN 3.043.733.871 INCOME TAX BENEFIT BEBAN PAJAK PENGHASILAN 477.691.368 INCOME TAX BENEFIT RUGI NETO TAHUN BERJALAN NET LOSS FOR THE DARI OPERASI YANG YEAR FROM CONTINUING DILANJUTKAN 2.566.042.503 OPERATIONS OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS RUGI NETO TAHUN BERJALAN NET LOSS FOR THE DARI OPERASI YANG YEAR FROM DISCONTINUED DIHENTIKAN 200.676.538 OPERATIONS RUGI NETO TAHUN BERJALAN 2.766.719.041 NET LOSS FOR THE YEAR Total rugi Total other komprehensif lain 280.484.378 comprehensive loss TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE TAHUN BERJALAN 3.047.203.419 LOSS FOR THE YEAR 2013