BEBAN POKOK PENJUALAN COST OF GOODS SOLD
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013
dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 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
March 31, 2014 and December 31, 2013 and Three Months Period ended
March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated
81
29. BEBAN POKOK PENJUALAN lanjutan 29. COST OF GOODS SOLD continued
2014 2013
tiga bulan tiga bulan three months three months
PT Petrosea, Tbk 22
21 PT Petrosea, Tbk
PT Solaris Prima Energy 13
- PT Solaris Prima Energy
PT Arkananta Apta Pratista 6
12 PT Arkananta Apta Pratista
Pro Energy 3
17 Pro Energy
Total 44
50 Total
30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES
2014 2013
tiga bulan tiga bulan three months three months
Gaji, upah, bonus dan Salaries, wages, bonuses,
kesejahteraan karyawan 2.761.707
2.626.197 and employee benefits
Program tanggung jawab sosial Corporate social
responsibility dan lingkungan perusahaan
1.444.079 1.711.897
and environment program Perlengkapan dan peralatan kantor
310.761 194.176
Office supplies and utilities Penyusutan Catatan 11
303.451 265.210
Depreciation Note 11 Sewa kantor dan kendaraan
256.496 177.144
Office and vehicle rent Perjalanan
246.366 157.278
Travel Jasa profesional
146.029 70.105
Professional fees Representasi dan jamuan
77.601 259.062
Representation and entertainment Biaya pajak
9.410 375.975
Tax expenses Lain-lain
523.006 618.009
Others
Total beban umum Total general and adminsitrative
dan administrasi 6.078.906
6.455.053 expenses
31. BEBAN PENJUALAN DAN PEMASARAN 31. SELLING AND MARKETING EXPENSES
2014 2013
tiga bulan tiga bulan three months three months
Komisi -
145.994 Commission
Lain-lain 123.504
45.773 Others
Total beban penjualan Total selling
dan pemasaran 123.504
191.767 and marketing expenses
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN INTERIM
KONSOLIDASIAN TIDAK DIAUDIT 31 Maret 2014 dan 31 Desember 2013
dan Periode Tiga Bulan yang berakhir pada Tanggal-tanggal 31 Maret 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
March 31, 2014 and December 31, 2013 and Three Months Period ended
March 31, 2014 and 2013 Expressed in United States Dollar, unless otherwise stated
82
32. BEBANPENDAPATAN LAIN-LAIN-NETO 32. OTHER EXPENSESINCOME-NET
2014 2013
tiga bulan tiga bulan three months three months
Biaya atas Expense from
selisih waktu berlabuh, neto 64.555
23.625 dispatch and demurrage, net
DMO 207.561
- DMO
Biaya pendapatan lain-lain 411.040
109.067 Other expenses income
Total 683.156
85.442 Total
33. INSTRUMEN DERIVATIF 33. DERIVATIVE INSTRUMENTS
Grup menghadapi risiko kerugian yang dapat timbul dari fluktuasi harga jual batu bara danatau harga
beli bahan bakar dan menggunakan instrumen keuangan derivatif untuk mengurangi risiko tersebut.
The Group faces exposures on risk of losses arising from the fluctuations in the selling price of
coal and purchase price of fuel and manages to reduce the risks by entering into financial derivative
instruments.
Tidak ada transaksi derivatif yang dilakukan oleh manajemen selain untuk tujuan lindung nilai.
Manajemen tidak menggunakan akuntansi lindung nilai atas transaksi swap tersebsut.
There is no derivative transactions for which the management entered into other than for hedging
purposes. Management does not use hedge accounting for these swap transactions.
Dalam bulan November 2013, ABN menandatangani beberapa perjanjian yang terpisah dengan Australia
and New Zealand Banking Group Limited dan BNP Paribas
sehubungan dengan
transaksi swap
komoditas gas oil dengan rincian sebagai berikut: In November 2013, the ABN has entered into
several separate agreements with Australia and New Zealand Banking Group Limited, and BNP
Paribas in relation to the swap contract
transactions for gas oil commodities, which are as follows:
Pihak lawanCounterparty: Australia and New Zealand Banking Group Limited Jumlah
kuantitas ABN membayar
Tanggal Tanggal
nosional Harga
atau menerima efektif
Terminasi Total
tetap harga tetap
No. Effective
Termination Notional
Fixed ABN pays or
No. date
date Quantity
price Receives fixed price
Referensi hargaCommodity reference
1. 02 Januari 2014
31 Desember 2014 90.000
117,23 Membayar
GAS OIL-0.05 SINGAPORE-PLATTS ASIA-PACIFIC January 02, 2014
December 31, 2014 90,000
117.23 Pay
Pihak lawanCounterparty: BNP Paribas Jumlah
kuantitas ABN membayar
Tanggal Tanggal
nosional Harga
atau menerima efektif
Terminasi Total
tetap harga tetap
No. Effective
Termination Notional
Fixed ABN pays or
No. date
date Quantity
price Receives fixed price
Referensi hargaCommodity reference
1. 01 Januari 2014
31 Desember 2014 90.000
117,00 Membayar
GAS OIL-0.05 SINGAPORE-PLATTS ASIA-PACIFIC January 01, 2014
December 31, 2014 90,000
117.00 Pay
Transaksi swap gas oil di atas adalah untuk melindungi risiko fluktuasi harga bahan bakar yang
timbul dari transaksi pembelian bahan bakar ABN untuk memproduksi batu bara dalam rangka
memenuhi komitmen penjualan ABN. The gas oil swap transactions is to hedge risk
against gas oil purchase of ABN for producing coal in order to fulfill ABN’s sales commitments.
Dalam tahun 2013, ABN melakukan penyelesaian awal terhadap perjanjian swap komoditas gas oil
dengan Australia and New Zealand Banking Group Limited dan BNP Paribas, dimana ABN mencatat
keuntungan sebesar AS693.712 dan diakui dalam laporan laba rugi komprehensif konsolidasian tahun
2013. In 2013, ABN early terminated commodity swap
for gas oil with the Australia and New Zealand Banking Group Limited and BNP Paribas,
whereby ABN recognized a gain amounted to US693,712,
which is
recorded in
the consolidated statement of comprehensive income
for 2013.