INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued

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 89 37. INFORMASI SEGMEN USAHA lanjutan 37. SEGMENT INFORMATION continued Berikut ini adalah informasi segmen berdasarkan segmen usaha lanjutan: Segment information based on business segments is presented below continued: 31 Maret 2013 March 31, 2013 Perkebunan Pertambangan Eliminasi Plantation Mining Elimination Total Laporan laba rugi Interim consolidated komprehensif statement of interim konsolidasian comprehensive income Penjualan - 94.941.522 - 94.941.522 Sales Harga Pokok Penjualan - 80.552.847 - 80.552.847 Cost of goods sold Laba Rugi operasi - 7.744.412 - 7.744.412 Operating profit loss Pendapatan keuangan - 1.306.346 - 1.306.346 Finance income Beban keuangan - 675.002 - 675.002 Finance charges Laba sebelum pajak 8.375.756 Profit before tax Beban pajak - neto 2.403.886 Tax expense - net Laba tahun berjalan 5.971.870 Profit for the year 31 Desember 2013 December 31, 2013 Laporan posisi keuangan Consolidated statement of konsolidasian financial position Aset segmen 13.231.386 295.132.098 3.284.455 311.647.939 Segment Assets Liabilitas segmen 20.780.853 167.946.864 7.561.022 181.166.695 Segment liabilities Informasi lainnya Other Information Belanja modal 42.618 18.250.835 - 18.293.453 Capital expenditures Penyusutan, deplesi Depreciation, depletion dan amortisasi 279.312 8.235.913 - 8.515.225 and amortization 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 90 38. INSTRUMEN KEUANGAN 38. FINANCIAL INSTRUMENTS Seluruh nilai tercatat instrumen keuangan mendekati nilai wajar dari instrumen keuangan tersebut. Tabel berikut menyajikan estimasi nilai wajar instrumen keuangan Grup dan nilai tercatatnya pada tanggal-tanggal 31 Maret 2014 dan 31 Desember 2013: The carrying value of all financial instruments approximates their respective fair values. The following table presents estimated fair value of the Group’s financial instruments and their respective carrying amount as of March 31, 2014 and December 31, 2013: 31 Maret 2014March 31, 2014 31 Desember 2013December 31, 2013 Nilai wajar Nilai tercatat Nilai wajar Nilai tercatat Fair value Carrying amount Fair value Carrying amount Aset keuangan Financial assets Pinjaman yang diberikan dan piutang Loans and receivables Aset lancar Current assets Kas dan setara kas 47.410.602 47.410.602 63.301.639 63.301.639 Cash and cash equivalents Piutang usaha Trade receivables Pihak ketiga 14.178.758 14.178.758 16.598.657 16.598.657 Third parties Pihak berelasi 1.157.419 1.157.419 1.157.419 1.157.419 Related parties Piutang lain-lain Other receivables Pihak ketiga 6.529.958 6.529.958 6.398.865 6.398.865 Third parties Aset tidak lancar Non-current assets Piutang lain-lain Other receivables Pihak berelasi 31.312.987 31.312.987 30.789.323 30.789.323 Related parties Setoran jaminan 119.944 119.944 349.443 355.598 Security deposits Total 100.709.668 100.709.668 118.595.346 118.601.501 Total Liabilitas keuangan Financial liabilities Pinjaman dan utang Loans and borrowings Liabilitas jangka pendek Current liabilities Utang usaha Trade payables Pihak ketiga 69.687.750 69.687.750 69.265.229 69.265.229 Third parties Utang lain - lain Other payables Pihak ketiga 2.752 2.752 1.907 1.907 Third parties Utang dividen 285.458 285.458 290.856 290.856 Dividend payables Beban akrual 6.002.002 6.002.002 6.057.579 6.057.579 Accrued expenses Utang bank 27.269.763 27.269.763 33.553.129 33.553.129 Bank loans Sewa pembiayaan 616.858 616.858 772.679 772.679 Finance leases Liabilitas jangka panjang Non - current liabilities Utang bank 20.635.392 20.635.392 20.183.289 20.183.289 Bank loans Utang lain - lain - pihak berelasi 2.446.245 2.446.245 2.288.701 2.288.701 Other payables - related parties Sewa pembiayaan 1.405.540 1.405.540 1.348.417 1.348.417 Finance leases Total 128.351.760 128.351.760 133.761.786 133.761.786 Total Berikut ini adalah metode dan asumsi yang digunakan manajemen dalam mengestimasi nilai wajar dari setiap golongan instrumen keuangan Grup: The following are the methods and assumptions used by management to estimate the fair value of each class of the Group’s financial instruments: 1. Kas dan setara kas, piutang usaha dan piutang lain-lain. Untuk aset keuangan jangka pendek yang akan jatuh tempo dalam waktu 12 bulan, nilai tercatat aset keuangan tersebut dianggap telah mencerminkan nilai wajar dari aset keuangan tersebut. 1. Cash and cash equivalents, trade receivables and other receivables. For financial assets that are due within 12 months, the carrying values of the financial assets are perceived to approximate their fair values. 2. Nilai wajar dari setoran jaminan ditentukan dengan mendiskontokan arus kas masa datang menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan, risiko kredit dan jatuh tempo yang sama. Setoran jaminan dalam bentuk deposito berjangka menghasilkan bunga dengan tingkat bunga pasar, sehingga nilai tercatatnya dianggap mencerminkan nilai wajar. 2. Fair value of security deposits are determined by discounting the future cash flows using prevailing interest rates of observable market transactions for an instrument with the same requirements, credit risk and maturity. Security deposit in form of time deposit earns interest income at market rate, thus the carrying value approximate their fair values.