PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS

PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 108 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 plant 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 feeds, 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 which 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 oleochemical 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. 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 interim. 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 interim 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. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 109 36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued 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 330.171.148 1.061.498.654 - 24.478.020 1.367.191.782 External parties sales BEBAN POKOK PENJUALAN COST OF SALES Pihak Eksternal 131.728.303 867.233.811 - 24.478.020 974.484.094 External parties Hasil RESULTS Hasil Segmen 198.442.845 194.264.843 - - 392.707.688 Segment results Beban Penjualan 23.527.834 Selling expenses General and administrative Beban umum dan administrasi 168.584.280 expenses Gain loss on foreign Laba rugi selisih kurs - Neto 153.091.596 exchange - Net Beban keuangan - Neto 269.078.064 Finance costs - Net Rugi penghapusan tanaman Loss on write-off of perkebunan 1.468.611 plantations Lain-lain - Neto 38.617.911 Miscellaneous - Net LABA SEBELUM MANFAAT BEBAN INCOME BEFORE INCOME TAX PAJAK PENGHASILAN 44.522.584 BENEFIT EXPENSE BEBAN PAJAK PENGHASILAN 156.330 INCOME TAX BENEFIT LABA NETO PERIODE NET INCOME FOR THE BERJALAN DARI OPERASI PERIOD FROM YANG DILANJUTKAN 44.366.254 CONTINUING OPERATIONS OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS RUGI NETO PERIODE BERJALAN NET LOSS FOR THE PERIOD DARI OPERASI YANG FROM DISCONTINUED DIHENTIKAN 26.499.668 OPERATIONS LABA NETO PERIODE NET INCOME FOR BERJALAN 17.866.586 THE CURRENT PERIOD Pendapatan komprehensif lain 52.801.284 Other comprehensive income TOTAL PENDAPATAN KOMPREHENSIF TOTAL COMPREHENSIVE PERIODE BERJALAN 70.667.870 INCOME FOR THE PERIOD ASET SEGMEN SEGMENT ASSETS Kebun 745.923.085 2.389.461.224 - 515.815.179 2.619.569.130 Plantations Aset tetap - Neto 148.041.885 455.108.083 4.875.100.869 1.542.918.203 7.021.169.040 Fixed assets - Net Investasi pada Entitas Investments in efek ekuitas 6.793.335.744 750.582.999 918.678.290 8.160.124.849 302.472.184 equity securities Aset tidak dapat dialokasi - - - - 8.267.851.919 Unallocated assets TOTAL ASET 7.687.300.714 3.595.152.306 5.793.779.159 7.133.021.825 18.211.062.273 TOTAL ASSETS LIABILITAS DAN SEGMENT LIABILITIES EKUITAS SEGMEN AND EQUITY Liabilitas jangka pendek 2.311.480.891 4.272.787.312 1.549.337.310 1.132.552.650 7.001.052.863 Short-term liabilities Liabilitas tidak dapat dialokasi - - - - 6.272.141.584 Unallocated liabilites Ekuitas - - - - 4.937.867.826 Equity TOTAL LIABILITAS TOTAL LIABILITIES DAN EKUITAS 2.311.480.891 4.272.787.312 1.549.337.310 1.132.552.650 18.211.062.273 AND EQUITY 30 Juni 2014 June 30, 2014