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.