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