PERJANJIAN SIGNIFIKAN Lanjutan SIGNIFICANT AGREEMENTS Continued
Ekshibit E113 Exhibit E113
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
37. INFORMASI SEGMEN Lanjutan 37. SEGMENT INFORMATION Continued
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 extend also with the
growth of world’s population. Over time, needs for Fast Moving Consumer Goods as well as changes in lifestyle trends
guarantee sustainable demands for such oleochemical-based consumer products.
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
Perusahaan dan Entitas Anak 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 Company and
Subsidiaries 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 segment
are set on a manner similar to transactions with third parties.
Ekshibit E114 Exhibit E114
PT BAKRIE SUMATERA PLANTATIONS Tbk PT BAKRIE SUMATERA PLANTATIONS Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2011 DAN 2010 31 DECEMBER 2011 AND 2010
Dengan Perbandingan 1 Januari 2010 31 Desember 2009 With Comparative 1 January 2010 31 December 2009
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated
37. INFORMASI SEGMEN Lanjutan 37. SEGMENT INFORMATION Continued
Segmen usaha Business segments
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen
usaha Perusahaan dan Entitas Anak: The following table presents revenue and profit, and certain
asset and liability information regarding the Company’s and
subsidiaries’ business segments:
31 Desember 201131 Desember 2011 Sawit dan
turunannya K a r e t
Oil palm and O l e o
Eliminasi Konsolidasian
Rubber derivates
O l e o Elimination Consolidated
PENJUALAN NETO NET SALES
Penjualan pihak eksternal 1.291.028.603 3.121.130.987 452.713.818
497.792.557 4.367.080.851
External parties sales
BEBAN POKOK PENJUALAN COST OF GOODS SOLD
Pihak eksternal 669.933.281 1.941.914.262 429.399.056
469.465.438 2.571.781.161
External parties
HASIL RESULTS
Hasil segmen 621.095.322 1.179.216.725
23.314.762 28.327.119
1.795.299.690 Segment results
Beban penjualan 162.608.228
Selling expense Beban administrasi
413.494.608 Administrative expense
Rugi penghapusan tanaman Loss in written-off
perkebunan 6.963.983
plantations Laba penghapusan bunga
Gain on written-off of pinjaman
721.384.451 loan interest
Penurunan nilai goodwill 58.972.605
Impairment of goodwill Beban keuangan
580.339.666 Finance costs
Bagian laba entitas asosiasi 1.012.319
Share of result associates Rugi selisih kurs - Neto
125.367.731 Loss on foreign exchange
– Net Lain-lain - Neto
52.378.176 Miscellaneous
– Net
LABA SEBELUM BEBAN INCOME BEFORE INCOME TAX
PAJAK PENGHASILAN 1.117.571.463
EXPENSE BEBAN PAJAK PENGHASILAN
372.070.810 INCOME TAX EXPENSE
LABA NETO TAHUN NET INCOME FOR THE CURRENT
BERJALAN 745.500.653
YEAR
Total pendapatan Total other comprehensive
komprehensif lain 77.869.388
income
TOTAL PENDAPATAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME FOR THE
BERJALAN 667.631.265
CURRENT YEAR
Aset segmen Segment assets
K e b u n
694.319.958 2.972.299.817
- 35.082.809
3.701.702.584
Plantations Mesin dan peralatan
159.124.337 811.320.868
4.449.486.521 1.601.546.293 7.021.478.019
Machinery and equipment Investasi pada
Investments in Entitas asosiasi
associates dan efek ekuitas
9.500.336.439 1.402.085.081 2.150.776.960 12.745.821.141 307.377.339
and equity securities
Aset tidak dapat dialokasi -
- -
- 7.671.737.261
Unallocated assets
Total Aset
10.353.780.734 5.185.705.766 6.600.263.481 11.109.192.039 18.702.295.203
Total Assets Liabilitas segmen
1.674.519.156 3.233.454.046 868.307.094 2.332.521.477 3.443.758.819
Segment liabilities
Liabilitas tidak dapat Dialokasi
- -
- -
6.200.973.937
Unallocated liabilites Ekuitas
- -
- -
9.057.562.447
Equity
Total Liabilitas dan Total Liabilities and
Ekuitas
1.674.519.156 3.233.454.046 868.307.094 2.332.521.477 18.702.295.203
Equity