INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS

PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 88 37. INFORMASI SEGMEN USAHA lanjutan 37. SEGMENT INFORMATION continued Berikut ini adalah informasi segmen berdasarkan segmen usaha lanjutan: Segment information based on business segments is presented below continued: 30 September 2013 September 30, 2013 Perkebunan Pertambangan Eliminasi Plantation Mining Elimination Total Laporan laba rugi Interim consolidated komprehensif statement of interim konsolidasian comprehensive income Penjualan 101.326 297.398.211 - 297.499.537 Sales Harga Pokok Penjualan 419.965 244.279.561 - 244.699.526 Cost of goods sold Laba Rugi operasi 484.128 29.279.973 487.283 29.283.128 Operating profit loss Pendapatan keuangan 4.268 3.463.664 238.166 3.229.766 Finance income Beban keuangan 385.271 2.721.556 238.166 2.868.661 Finance charges Laba sebelum pajak 29.644.233 Profit before tax Beban pajak - neto 10.305.054 Tax expense - net Laba tahun berjalan 19.339.179 Profit for the year 31 Desember 2013 December 31, 2013 Laporan posisi keuangan Consolidated statement of konsolidasian financial position Aset segmen 13.231.386 295.132.098 3.284.455 311.647.939 Segment Assets Liabilitas segmen 20.780.853 167.946.864 7.561.022 181.166.695 Segment liabilities PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 89 38. INSTRUMEN KEUANGAN 38. FINANCIAL INSTRUMENTS Seluruh nilai tercatat instrumen keuangan mendekati nilai wajar dari instrumen keuangan tersebut. Tabel berikut menyajikan estimasi nilai wajar instrumen keuangan Grup dan nilai tercatatnya pada tanggal-tanggal 30 September 2014 dan 31 Desember 2013: The carrying value of all financial instruments approximates their respective fair values. The following table presents estimated fair value of the Group’s financial instruments and their respective carrying amount as of September 30, 2014 and December 31, 2013: 30 September 2014September 30, 2014 31 Desember 2013December 31, 2013 Nilai wajar Nilai tercatat Nilai wajar Nilai tercatat Fair value Carrying amount Fair value Carrying amount Aset keuangan Financial assets Pinjaman yang diberikan dan piutang Loans and receivables Aset lancar Current assets Kas dan setara kas 64.311.537 64.311.537 63.301.639 63.301.639 Cash and cash equivalents Piutang usaha Trade receivables Pihak ketiga 16.428.755 16.428.755 16.598.657 16.598.657 Third parties Pihak berelasi 1.157.419 1.157.419 1.157.419 1.157.419 Related parties Piutang lain-lain Other receivables Pihak ketiga 5.582.017 5.582.017 6.398.865 6.398.865 Third parties Aset tidak lancar Non-current assets Piutang lain-lain Other receivables Pihak berelasi 29.669.852 29.669.852 30.789.323 30.789.323 Related parties Setoran jaminan 1.718.002 1.718.002 349.443 355.598 Security deposits Total 118.867.582 118.867.582 118.595.346 118.601.501 Total Liabilitas keuangan Financial liabilities Pinjaman dan utang Loans and borrowings Liabilitas jangka pendek Current liabilities Utang usaha Trade payables Pihak ketiga 85.941.581 85.941.581 69.265.229 69.265.229 Third parties Utang lain - lain Other payables Pihak ketiga 1.081 1.081 1.907 1.907 Third parties Utang dividen 3.157.360 3.157.360 290.856 290.856 Dividend payables Beban akrual 4.206.349 4.206.349 6.057.579 6.057.579 Accrued expenses Utang bank - - 33.553.129 33.553.129 Bank loans Sewa pembiayaan 824.387 824.387 772.679 772.679 Finance leases Liabilitas jangka panjang Non - current liabilities Utang bank 55.893.768 55.893.768 20.183.289 20.183.289 Bank loans Utang lain - lain - pihak berelasi 2.284.391 2.284.391 2.288.701 2.288.701 Other payables - related parties Sewa pembiayaan 1.113.996 1.113.996 1.348.417 1.348.417 Finance leases Total 153.422.913 153.422.913 133.761.786 133.761.786 Total Berikut ini adalah metode dan asumsi yang digunakan manajemen dalam mengestimasi nilai wajar dari setiap golongan instrumen keuangan Grup: The following are the methods and assumptions used by management to estimate the fair value of each class of the Group’s financial instruments: 1. Kas dan setara kas, piutang usaha dan piutang lain-lain. Untuk aset keuangan jangka pendek yang akan jatuh tempo dalam waktu 12 bulan, nilai tercatat aset keuangan tersebut dianggap telah mencerminkan nilai wajar dari aset keuangan tersebut. 1. Cash and cash equivalents, trade receivables and other receivables. For financial assets that are due within 12 months, the carrying values of the financial assets are perceived to approximate their fair values. 2. Nilai wajar dari setoran jaminan ditentukan dengan mendiskontokan arus kas masa datang menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan, risiko kredit dan jatuh tempo yang sama. Setoran jaminan dalam bentuk deposito berjangka menghasilkan bunga dengan tingkat bunga pasar, sehingga nilai tercatatnya dianggap mencerminkan nilai wajar. 2. Fair value of security deposits are determined by discounting the future cash flows using prevailing interest rates of observable market transactions for an instrument with the same requirements, credit risk and maturity. Security deposit in form of time deposit earns interest income at market rate, thus the carrying value approximate their fair values. PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN TIDAK DIAUDIT 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA TBK AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED September 30, 2014 and December 31, 2013 and Nine Months Period ended September 30, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated 90 38. INSTRUMEN KEUANGAN lanjutan 38. FINANCIAL INSTRUMENTS continued