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