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third parties, the agreement is no longer valid for GIN Note 4b.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