PERJANJIAN SIGNIFIKAN Lanjutan SIGNIFICANT AGREEMENTS Continued
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
101
36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued
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.
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 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.
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 587.624.457
1.762.101.941 3.960.797
277.201.126 2.076.486.069
External parties sales
BEBAN POKOK PENJUALAN COST OF SALES
Pihak Eksternal 293.786.573
1.450.055.580 5.358.381
263.601.254 1.485.599.280
External parties
Hasil RESULTS
Hasil Segmen 293.837.884
312.046.361 1.397.584
13.599.872 590.886.789
Segment results Beban Penjualan
43.209.660 Selling expense
Beban administrasi 334.220.412
Administrative expense Rugi selisih kurs - Neto
1.101.429.096 Loss on foreign exchange – Net
Rugi penurunan nilai aset tetap 356.672.096
Impairment loss of fixed assets Beban keuangan
351.763.604 Finance costs
Rugi penghapusan proyek Loss on write-off of
pengembangan usaha 188.097.006
business development project Rugi penurunan nilai goodwill
51.090.651 Impairment of goodwill
Pesangon pemutusan hubungan kerja
22.166.577 Termination benefits
Rugi penghapusan tanaman Loss on write-off of
perkebunan 4.363.458
plantations Laba atas penjualan investasi
49.862.353 Gain on sale of investment
Penghasilan keuangan 1.784.479
Finance income Lain-lain - Neto
1.233.254.932 Miscellaneous – Net
RUGI SEBELUM MANFAAT LOSS BEFORE
PAJAKPENGHASILAN 3.043.733.871
INCOME TAX BENEFIT BEBAN PAJAK PENGHASILAN
477.691.368 INCOME TAX BENEFIT
RUGI NETO TAHUN BERJALAN NET LOSS FOR THE
DARI OPERASI YANG YEAR FROM CONTINUING
DILANJUTKAN 2.566.042.503
OPERATIONS OPERASI YANG DIHENTIKAN
DISCONTINUED OPERATIONS RUGI NETO TAHUN BERJALAN
NET LOSS FOR THE DARI OPERASI YANG
YEAR FROM DISCONTINUED DIHENTIKAN
200.676.538 OPERATIONS
RUGI NETO TAHUN BERJALAN
2.766.719.041 NET LOSS FOR THE YEAR
Total rugi Total other
komprehensif lain 280.484.378
comprehensive loss
TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 3.047.203.419
LOSS FOR THE YEAR 2013
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Expressed in thousands of Rupiah, unless otherwise
stated
102
36. INFORMASI SEGMEN Lanjutan 36. SEGMENT INFORMATION continued
Sawit dan turunannya
Karet palm oil and
Oleo Eliminasi
Konsolidasian Rubber
derivatives Oleo
Elimination Consolidated
2013
ASET SEGMEN SEGMENT ASSETS
K e b u n 738.492.472
2.387.148.474 -
509.164.576 2.616.476.370
Plantations Mesin dan peralatan
155.421.850 442.165.903
4.884.607.400 1.547.010.544
7.029.205.697 Machinery and equipment
Investasi pada Entitas asosiasi Investments in associates
dan efek ekuitas 6.835.868.086
756.158.845 1.223.509.150
8.513.000.742 302.535.339
and equity securities Aset tidak dapat dialokasi
- -
- -
8.067.119.826 Unallocated assets
TOTAL ASET 7.729.782.408
3.585.473.222 6.108.116.550
7.475.154.774 18.015.337.232
TOTAL ASSETS LIABILITAS DAN
SEGMENT LIABILITIES EKUITAS SEGMEN
AND EQUITY
Liabilitas jangka pendek 2.063.063.983
4.223.811.952 1.258.310.743
1.185.792.356 6.359.394.322
Current liabilities Liabilitas tidak dapat
dialokasi -
- -
- 6.788.743.466
Unallocated liabilites -
- -
- 4.867.199.444
Equity
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 2.063.063.983
4.223.811.952 1.258.310.743
1.185.792.356 18.015.337.232
AND EQUITY 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 777.448.527
1.798.245.627 303.124.826
393.389.093 2.485.429.887
External parties sales
BEBAN POKOK PENJUALAN COST OF SALES
Pihak Eksternal 401.218.909
1.355.868.598 359.465.809
379.789.220 1.736.764.096
External parties
Hasil RESULTS
Hasil Segmen 376.229.618
442.377.029 56.340.983
13.599.873 748.665.791
Segment results Beban Penjualan
47.297.339 Selling expense
Beban administrasi 340.579.013
Administrative expense Beban keuangan
553.701.443 Finance costs
Rugi penurunan nilai aset tetap 426.789.482
Impairment loss of fixed assets Rugi selisih kurs - Neto
201.297.624 Loss on foreign exchange – Net
Rugi penghapusan proyek Loss on written-off
pengembangan usaha 93.446.056
business development project Rugi penghapusan tanaman
Loss on written-off perkebunan
3.242.808 plantations
Lain-lain - Neto 52.450.390
Miscellaneous – Net
RUGI SEBELUM LOSS BEFORE
BEBAN PAJAK PENGHASILAN 970.138.364
INCOME TAX EXPENSE BEBAN PAJAK PENGHASILAN
25.289.743 INCOME TAX EXPENSE
RUGI NETO TAHUN BERJALAN NET LOSS FOR THE
DARI OPERASI YANG YEAR FROM CONTINUING
DILANJUTKAN 944.848.621
OPERATIONS OPERASI YANG DIHENTIKAN
DISCONTINUED OPERATIONS RUGI NETO TAHUN BERJALAN
NET LOSS FOR THE DARI OPERASI YANG
YEAR FROM DISCONTINUED DIHENTIKAN
122.750.156 OPERATIONS
RUGI NETO TAHUN NET LOSS FOR THE
BERJALAN 1.067.598.777
YEAR
Total rugi Total other
komprehensif lain 30.942.078
comprehensive loss
TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 1.098.540.855
LOSS FOR THE YEAR ASET SEGMEN
SEGMENT ASSETS
K e b u n 722.372.519
2.488.609.820 -
21.781.602 3.232.763.941
Plantations Mesin dan peralatan
160.997.141 612.522.203
4.355.913.213 1.560.532.006
6.689.964.563 Machinery and equipment
Investasi pada efek ekuitas Investments in equity
8.880.091.592 110.750.984
193.455.855 8.881.763.092
302.535.339 securities
Aset tidak dapat dialokasi -
- -
- 8.758.068.209
Unallocated assets
TOTAL ASET 9.763.461.252
3.211.883.007 4.549.369.068
7.299.449.484 18.983.332.052
TOTAL ASSETS 2012