INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION Continued
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
79
37. INFORMASI SEGMEN Lanjutan 37. SEGMENT INFORMATION Continued
30 Juni
2009 June 30, 2009
Sawit dan Turunannya
Karet Oil palm and Eliminasi Konsolidasian
Rubber Derivatives Elimination Consolidated
PENJUALAN REVENUES
Penjualan pihak eksternal 240.252.177
944.759.957 143.179.994 1.041.832.140 External
parties HARGA POKOK
PENJUALAN COST OF GOODS SOLD
Pihak eksternal 154.225.047
712.876.228 140.502.958
726.598.317 External parties
LABA KOTOR 86.027.130
231.883.729 2.677.036
315.233.823 GROSS PROFIT
JUMLAH BEBAN USAHA 74.079.546 TOTAL OPERATING EXPENSES
LABA USAHA 241.154.277
INCOME FROM OPERATIONS
Laba selisih kurs -bersih 55.950.608
Gain on foreign exchange - net Bagian laba bersih
Equity in net income of perusahaan asosiasi
25.002.460 associated companies
Penghasilan bunga 2.217.187
Interest income Rugi penjualan aset tetap
1.685.193 Loss on sale of fixed assets
Beban bunga dan keuangan 111.505.424
Interest and financial expenses Lain-lain - bersih
4.392.277 Others -
net
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK 206.741.638 TAX
EXPENSE BEBAN PAJAK
71.306.445 TAX EXPENSE
HAK MINORITAS MINORITY
INTEREST ATAS LABA BERSIH
IN NET INCOME OF ANAK PERUSAHAAN
CONSOLIDATED YANG DIKONSOLIDASI
246.572 SUBSIDIARIES LABA BERSIH
135.188.621 NET INCOME
Aset Segmen Segment Assets
Kebun 340.674.837 1.072.858.066
74.473.692 1.488.006.595 Plantations Mesin dan peralatan
25.239.285 665.869.404
- 691.108.689
Machineries and equipment Investasi
721.222.472 2.394.198.232 2.495.170.958 620.249.746 Investments
Aset tidak dapat dialokasi -
- - 2.207.012.463 Unallocated
assets
Jumlah Aset 1.087.136.594
4.132.925.702 2.420.697.266 5.006.377.493 Total
Assets
Kewajiban segmen 113.995.334 1.020.197.467
280.322.147 853.870.654 Segment
liabilities Kewajiban tidak dapat
dialokasi -
- - 1.598.668.577 Unallocated
liabilities Ekuitas
- -
- 2.553.838.262 Equity
Jumlah Kewajiban dan Ekuitas
113.995.334 1.020.197.467
280.322.147 5.006.377.493 Total Liabilities and Equity
Segmen Geografis Geographics Segment
Analisis penjualan berdasarkan wilayah pemasaran adalah sebagai berikut:
The analysis of revenues based on market geographical location is as follows:
2010 2009
Domestik 931.529.770
314.397.182 Domestic
Ekspor 202.769.924
145.230.823 Export
Jumlah 1.134.299.694
459.628.004 Total
PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED JUNE 30, 2010 With Comparative Figures for the Period Ended
June 30, 2009 Expressed in Thousand Rupiah, unless
otherwise stated
80
38. KEWAJIBAN BERSYARAT 38. CONTINGENCIES
Berdasarkan Surat Bupati Kepala Daerah Tingkat II Asahan No. 6206671 tanggal
29 Agustus 1996 dan No. 5931146 tanggal 5 Februari 1997 mengenai “Pembebasan Tanah
dalam Rangka Penataan Kotif Kisaran” dan berdasarkan Keputusan Menteri Negara
AgrariaKepala Badan Pertanahan Nasional No. 66HGUDA85B51 mengenai perubahan nama
pemegang hak dan pemberian perpanjangan hak guna usaha HGU kepada Perusahaan atas
tanah di kabupaten Asahan, ditetapkan bahwa pemegang HGU diwajibkan untuk melepaskan
areal tanah perkebunan seluas kurang lebih 1.408 hektar.
Based on Local Government of Asahan Letter No. 6206671 dated August 29, 1996 and
No. 5931146 dated February 5, 1997 concering “Relinquishment of the Land Right Concerning
the City Design of Kisaran” and based on Agrarian Affairs Minister DecisionNational
Agrarian Agency Head No. 66HGUDA85B51 concerning the revision of the rightholder and
extension of landright to the Company on Asahan Regency’s land, it has been decided
that the land right holder has the obligation to relinquish 1,408 hectares of its plantation land.
Selanjutnya Perusahaan diminta melepas tanah areal HGU Perusahaan seluas 1.408 hektar
secara bertahap yang akan digunakan untuk arahan peribadatan, perumahan
non-urban, pasar, perdagangan, pendidikan dan lain-lain sesuai dengan
Surat Bupati Kepala Daerah Tingkat II Asahan No. 6204157 tanggal 21 September 1999.
Sampai dengan tahun 2005, tanah yang telah dialokasikan adalah seluas kurang lebih 44
hektar. Proyeksi potensi kerugian atas pelepasan tanah seluas 1.364 hektar terdiri dari:
Furthermore, the Company should relinquish the land right of 1,408 hectares gradually to be
developed as places of worship, non-urban residences, traditional markets, trade
centers, schools, etc. based on Local Government of Asahan Letter No. 6204157
dated September 21, 1999. Until 2005, the land allocated was 44 hectares. Projection of
potential loss on relinquishing land rights of 1,364 hectares consists of:
- Perkebunan karet: 873 hektar yang berlokasi
di Tanah Raja dan Serbangan dengan potensi kerugian produksi dan pemberian
pesangon karyawan masing-masing kurang lebih adalah sebesar 4.768 ton dan Rp2,98
miliar untuk 182 karyawan.
- Perkebunan kelapa sawit: 491 hektar yang berlokasi di Tanah Raja dengan potensi
kerugian produksi dan pemberian pesangon karyawan masing-masing adalah
sebesar 228.777 ton dan Rp868 juta atas 58 karyawan.
- Rubber plantation: 873 hectares located in Tanah Raja and Serbangan with
potential loss of production and severance pay of approximately 4,768 tonnes and
Rp2.98 million for 182 employees, respectively.
- Oil palm plantation: 491 hectares located in Tanah Raja with potential loss of
production and severance pay of approximately 228,777 tonnes and Rp868
billion for 58 employees, respectively.
39. STANDAR AKUNTANSI YANG BARU 39. NEW ACCOUNTING STANDARDS
PRONOUNCEMENTS
Ikatan Akuntan Indonesia IAI telah menerbitkan revisi atas beberapa standar akuntansi yang
mungkin berdampak pada laporan keuangan konsolidasian.
The Indonesian Institute of Accountants IAI has released revisions to several accounting
standards that may have certain impacts on the consolidated financial statements.
Revisi berikut ini berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah
1 Januari 2010: The following revisions are effective for financial
statements for the period commencing from on or after January 1, 2010: