MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
36. INFORMASI SEGMEN USAHA lanjutan 36. SEGMENT INFORMATION continued
Pendapatan usaha Revenues Penjualan Sales
Eksternal External Internal Internal
Total penjualan Total revenues Beban pokok penjualan Cost of goods sold
Eksternal External Internal Internal
Total beban pokok penjualan Total cost of goods sold Laba bruto Gross profit
Beban usaha Operating expenses Beban umum dan administrasi
General and administrative expenses Beban pegawai Employee expenses
Beban kantor Office expenses Beban pajak Tax expenses
Beban penyisihan dan penyusutan Provision and depreciation expenses
Total beban umum dan administrasi Total general and administrative expenses
Beban eksploitasi Exploitation expenses
Eksternal External Internal Internal
Total beban eksploitasi Total exploitation expenses Beban penjualan Selling expenses
Eksternal External Internal Internal
Total biaya penjualan Total selling expenses Total biaya usaha Total operating expenses
Laba operasi Income from operations Pendapatan Beban Lain-lain Other income expenses
Pendapatan Income Biaya Expenses
Total pendapatan beban lain-lain Total other income expenses - net
Laba rugi sebelum pajak penghasilan Income loss before income tax benefit
Manfaat Beban Pajak Penghasilan Income tax benefit expense
Pajak Kini Current Pajak Tangguhan Deferred
Total Manfaat Beban Pajak Penghasilan Total income tax benefit expense
Pendapatan komprehensif lain Other comprehensive income
Laba rugi neto Net income loss
258.193.121.153 23.729.515.439
- 10.353.010.402.722
2.985.019.140.921
1.795.187.216.783 843.843.732.232
5.162.061.781 416.493.569.241
- 432.512.224.772
3.791.053.466.836 261.485.479.813
1.067.519.805.728 -
427.350.162.991 5.162.061.781
-
877.257.716.961
785.214.257.043 430.390.411.681
10.353.010.402.723 10.353.010.402.722
931.252.007.099 -
432.512.224.772 416.493.569.241
- 416.493.569.241
651.026.236.487 -
395.338.127.397 1.266.975.160.497
262.768.406.383 -
- 1.268.302.403.565
487.395.659.466 10.353.010.402.723
10.353.010.402.722 1.892.865.432.714
1.529.743.566.880 528.212.056.286
96.350.972.863 -
- 624.563.029.149
359.119.379.246 -
- 2.154.306.596.029
- -
Rp Rp
- 284.352.661.626
- -
677.260.763.989 1.405.469.773.247
- -
10.353.010.402.722 -
651.026.236.487
391.044.686.603 10.353.010.402.723
- 281.922.636.592
620.255.516.204 1.211.365.671.337
- 1.149.030.158.100
17.519.634.257 651.026.236.487
- 515.523.555.870
1.798.179.576.504 238.803.783.775
- -
2.036.983.360.279 498.003.921.613
17.519.634.257 -
- 515.523.555.870
29.935.170.025 5.668.921.960
- -
35.604.091.985 97.782.776.272
20.061.888.893 -
- 117.844.665.165
- 32.297.936.386.252
Public service Commercial
Public service
78.535.188.248 -
- 537.631.147.118
4.668.311.183.797 652.530.166.416
9.285.490.596.995 10.353.010.402.722
4.253.321.544.486
459.095.958.870
Rp
29.579.409.100.262 2.718.527.285.990
- -
Jumlah Total
32.297.936.386.252
Rp 2015
Keterangan Description
Komersial Pelayanan Publik
Rp Komersial
Commercial Eliminasi Elimination
Segmentasi sebelum eliminasi Segment before elimination
134.537.784.674 -
- 1.345.903.456.011
24.911.097.916.465 12.419.007.522.296
9.285.490.596.995 -
28.044.614.841.766 29.579.409.100.262
13.071.537.688.712 -
10.353.010.402.722 -
- 28.044.614.841.766
9.257.981.668.512 27.508.928.483
9.285.490.596.995 -
- -
10.353.010.402.722
57.005.247.785 Pelayanan publik
362.062.395.051 33.275.732.346
-
- 15.653.116.247.953
12.391.498.593.813
- -
75
Expressed in Rupiah, unless otherwise stated PERUSAHAAN UMUM BULOG DAN ENTITAS ANAK
PERUSAHAAN UMUM BULOG AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Tanggal 31 Desember 2016 dan untuk
As of December 31, 2016 and Tahun Yang Berakhir Pada Tanggal Tersebut
For the Year Then Ended Dinyatakan dalam Rupiah, kecuali dinyatakan lain
37. REKLASIFIKASI AKUN 37. RECLASSIFICATION OF ACCOUNTS
Liabilitas Jangka Pendek Current Liabilities
Utang bank jangka pendek Short-term bank loans
Liabilitas jangka panjang yang jatuh tempo Current maturities of
dalam satu tahun: long term liabilities:
Utang bank jangka panjang Long-term bank loans
Utang pembiayaan konsumen Consumer financing payables
Liabilitas Jangka Panjang Non-current Liabilities
Liabilitas jangka panjang - setelah dikurangi Non-current maturities of
bagian yang jatuh tempo dalam satu tahun: long term liabilities:
Utang bank jangka panjang Long-term bank loans
Utang pembiayaan konsumen Consumer financing payables
38. STANDAR AKUNTANSI BARU 38. NEW ACCOUNTING STANDARDS
Standar Standard
● PSAK 110 revisi 2015 - Akuntansi Sukuk; ● 110 revised 2015 - Accounting for Sukuk;
Penyesuaian Improvement
● PSAK 5 - Segmen Operasi; ● PSAK 5 - Operating Segments;
● PSAK 7 - Pengungkapan Pihak-pihak Berelasi; ● PSAK 7 - Related Party Disclosures;
● PSAK 13 - Properti Investasi; ● PSAK 13 - Investments Property;
● PSAK 16 - Aset Tetap; ● PSAK 16 - Property, Plant and Equipment;
● PSAK 19 - Aset Tak Berwujud; ● PSAK 19 - Intangible Assets;
● PSAK 22 - Kombinasi Bisnis; ● PSAK 22 - Business Combination;
● PSAK 25 - Kebijakan Akuntansi, ● PSAK 25 - Accounting Policies,
Perubahan Estimasi Akuntasi dan Kesalahan; Changes in Accounting Estimates and Errors;
● PSAK 53 - Pembayaran Berbasis Saham; ● PSAK 53 - Share-based Payments;
● PSAK 68 - Pengukuran Nilai Wajar; ● PSAK 68 - Fair Value Measurement;
- 6.317.600.000
544.960.000 381.158.850
- 163.801.150
Beberapa akun pada laporan keuangan konsolidasian tahun 2015 di reklasifikasi menyesuaikan penyajian laporan keuangan konsolidasian
tahun 2016: Certain accounts in the 2015 consolidated financial statements were
reclassified to conform with the 2016 presentation of consolidated financial statements:
31 Desember 2015 December 31, 2015 Sebelum
reklasifikasi Before reclassification
Setelah reklasifikasi After reclassification
- 2.377.800.000
18.433.377.233.566 18.424.681.833.566
Standar dan penyesuaian standar berikut efektif untuk periode yang dimulai pada atau setelah 1 Januari 2016, dengan penerapan dini
diperkenankan yaitu: Standard and improvements to standards effective for periods beginning
on or after January 1, 2016, with early application permitted as are follows:
76