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