INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued

PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 176 37. INFORMASI SEGMEN lanjutan 37. SEGMENT INFORMATION continued Pendapatan Revenue Pelanggan External 1.318.001 23.944 160.043 19.582 49.427 - 1.570.997 External Customer Antar Segmen 88.571 2.032 11.413 7.293 94.012 203.321 - Inter-segment Total Pendapatan 1.406.572 25.976 171.456 26.875 143.439 203.321 1.570.997 Total revenues Beban pokok pendapatan 1.357.475 10.500 160.535 19.933 132.379 196.269 1.484.553 Cost of revenues Laba bruto 49.097 15.476 10.921 6.942 11.060 7.052 86.444 Gross profit Beban usaha 89.081 5.861 4.698 2.620 14.137 10.971 105.426 Operating expenses Penjualan limbah produksi 11.243 - - - - - 11.243 Sales of waste products Gain on transfer of Laba pengalihan aset tetap - - - - - - - fixed assets Gain on site Laba pematangan tanah - - - - - - - preparation work Pendapatan lain-lain 29.107 1.245 - 90 1.044 14.446 17.040 Other income Beban lain-lain 698 94 - - 310 42 1.144 Other expense Laba operasi 332 10.766 6.223 4.412 2.343 10.569 8.157 Operating profit Pendapatan keuangan 3.779 Finance income Bagian rugi dari entitas asosiasi 9.463 Share in loss of assosiates Gain on foreign Laba selisih kurs, neto 24.224 exchange, net Beban keuangan 34.145 Finance expense Loss before tax Rugi sebelum beban manfaat pajak 7.448 expense benefit Beban manfaat pajak Tax expense benefit Pajak kini 11.956 Current tax Pajak tangguhan, neto 11.505 Deferred tax, net Beban pajak, neto 451 Tax expense, net Laba periode berjalan 7.899 Profit for the period Pendapatan Komperhensif lain Other comprehensive income periode berjalan 34.910 for the period Total Pendapatan komperhensif Total comprehensive income periode berjalan 42.809 for the period Total Laba yang diatribusikan kepada: Total profit attributable to: Pemilik entitas induk 10.090 Owners of the parent entity Kepentingan nonpengendali 2.191 Non-controlling interest Total 7.899 Total Aset segmen 2.345.782 99.783 169.199 73.049 356.965 592.031 2.452.747 Segment assets Liabilitas segmen 1.208.101 21.687 139.206 37.378 169.208 195.734 1.379.846 Segment liabilities Informasi segmen lainnya Other segment information Pengeluaran modal 153.680 2.532 626 626 36.466 - 193.930 Capital expenditures Penyusutan 34.110 1.358 338 338 7.550 - 43.694 Depreciation 30 September 2013 September 30, 2013 Produk baja Steel product Total Total Real Estat dan Perhotelan Real Estate and Hotels Rekayasa dan Konstruksi Engineering and Construction Jasa Pengelolaan Pelabuhan Port Services Provider Jasa lainnya Other Service Eliminasi Elimination Seluruh kegiatan operasional segmen operasi Kelompok Usaha dijalankan di Cilegon. All of the operational activities of the Group‟s operating segments are carried out in Cilegon. PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2014 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS September 30, 2014 Expressed in thousands of US Dollar and in millions of Rupiah, Unless Otherwise Stated 177 38. KOMPENSASI BERBASIS SAHAM 38. STOCK-BASED COMPENSATION Berdasarkan Risalah Rapat Umum Pemegang Saham Luar Biasa yang diadakan pada tanggal 16 Agustus 2010, sebagaimana diaktakan dalam Akta Notaris No. 135 tanggal 21 Agustus 2010 dari Aulia Taufani, S.H., sebagai pengganti dari Notaris Sutjipto, S.H., M.Kn., pemegang saham menyetujui, antara lain, penerbitan saham baru sebanyak-banyaknya 30 dari jumlah modal ditempatkan dan disetor penuh Perusahaan setelah Penawaran Umum Saham Perdana Initial Public OfferingIPO dengan nilai nominal Rp500 angka penuh per saham untuk ditawarkan kepada masyarakat melalui IPO, yang di dalamnya sudah termasuk Alokasi Kepemilikan Saham Manajemen dan Karyawan Management and Employee Stock AllocationMESA dan Opsi Kepemilikan Saham Manajemen dan Karyawan Management and Employee Stock OptionMESOP. Based on the Minutes of the Extraordinary General Meeting of Shareholder which was held on August 16, 2010, as notarized in the Notarial Deed No. 135 dated August 21, 2010 of Aulia Taufani, S.H., the substitute notary of Sutjipto, S.H., M.Kn., the shareholder ratified, among others, the issuance of new shares at maximum of 30 from the total issued and fully paid-in share capital of the Company after the Initial Public Offering “IPO” with a nominal value of Rp500 full amount per share to be offered to public through an IPO, which already included Management and Employee Stock AllocationMESA and Management and Employee Stock OptionMESOP. Berdasarkan Keputusan Pemegang Saham No. 226MBU2010 tanggal 7 Oktober 2010 yang diaktakan dalam Akta Notaris No. 75 tanggal 7 Oktober 2010 dari Aulia Taufani, S.H., sebagai pengganti dari Notaris Sutjipto, S.H., M.Kn., pemegang saham menyetujui, antara lain, Penetapan jumlah saham baru yang akan dijual dalam IPO sebanyak-banyaknya 3.155.000.000 saham dengan nilai nominal Rp500 angka penuh per saham, yang di dalamnya sudah termasuk program MESA sebanyak-banyaknya 157.750.000 saham dan program MESOP sebanyak-banyaknya 315.500.000 saham. Based on the Shareholder Resolution No. 226MBU2010 dated October 7, 2010. which was notarized in the Notarial Deed No. 75 dated October 7, 2010 of Aulia Taufani, S.H., the substitute notary of Sutjipto, S.H., M.Kn., the shareholder ratified, among others, The determination of total new shares to be sold in the IPO at maximum of 3,155,000,000 shares with a nominal value of Rp500 full amount per share. which already included MESA program at maximum of 157,750,000 shares and MESOP program at maximum of 315,500,000 shares. Berdasarkan Surat Keputusan Direksi No. 72CDU-KSKpts2011 tanggal 19 Agustus 2011, manajemen mengajukan ketentuan- ketentuan dan syarat-syarat program MESOP tahap 1 sebagai berikut: 1. Total saham baru yang akan diterbitkan sebesar 157.750.000 saham dengan persentasi alokasi sebesar 5 untuk manajemen dan 95 untuk karyawan. 2. Masa pelaksanaan MESOP tahap 1 adalah 3 tahun setelah melewati masa vesting period selama 1 tahun. Periode pelaksanaan MESOP tahap 1 adalah dua kali setahun pada tahun 2012, 2013 dan 2014 selama 30 hari terhitung mulai tanggal 1 Juni dan 1 Desember pada tiap tahunnya. Based on the Director‟s Decision Letter No. 72CDU-KSKpts2011 dated August 19, 2011, the management proposed the terms and conditions of MESOP program phase 1, as follows: 1. Total number of new shares to be issued totaling to 157,750,000 shares and the allocation percentage of 5 for the management and 95 for employees. 2. Exercise period of MESOP phase 1 is 3 years after vesting period of 1 year. MESOP phase 1 can be exercised twice every year in 2012, 2013 and 2014 for a period of 30 days starting from June 1 and December 1 in each year.