PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir
30 September 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Periods Ended September 30, 2015 and December 31, 2014
Figures are in millions of Rupiah, unless Otherwise Stated
- 112 -
Jumlah Jumlah
Penjualan ekspor Minyak sawit
10.05 457,950
14.13 730,535
Crude Palm Oil Stearin
9.30 423,494
3.48 179,860
Stearin Minyak goreng sawit
5.04 229,615
2.29 118,551
Palm Cooking Oil Minyak Inti sawit
3.19 145,368
0.12 6,340
Palm Kernel Oil Bungkil sawit
2.33 106,329
3.59 185,571
Palm Expeller Vetsil sawit
2.31 105,326
1.02 52,665
Palm Fatty Acid Mentega
1.13 51,448
0.19 9,687
Margarine Sabun cuci
0.39 17,888
0.30 15,599
Laundy Soap FFA
0.06 2,524
0.02 1,073
FFA Vetsil inti sawit
0.01 658
0.03 1,593
Palm Kernel Fatty Acid RBDPO
- -
0.26 13,432
RBDPO
Jumlah 1,540,602
1,314,906
Penjualan lokal Minyak goreng sawit
22.33 1,017,367
17.42 900,773
Palm Cooking Oil Minyak sawit
11.28 513,805
16.68 862,859
Crude Palm Oil Gula
10.30 469,444
11.58 598,772
Sugar Minyak Inti Sawit
9.92 452,071
14.40 744,571
Palm Kernel Oil Tandan buah segar
6.07 276,507
7.33 379,206
Fresh Fruit Bunches Tebu
2.93 133,550
0.71 36,734
Sugar Cane Stearin
1.85 84,239
4.69 242,468
Stearin Inti Sawit
0.91 41,323
0.78 40,454
Palm Kernel Sabun cuci
0.35 16,099
0.27 14,092
Laundy Soap Sabun krim
0.12 5,589
0.12 6,006
Cream Soap Mentega
0.05 2,192
- -
Margarine Bungkil sawit
0.02 1,135
- -
Palm Expeller Molases
0.02 955
0.03 1,305
Molases Vetsil sawit
0.01 525
0.51 26,374
Palm Fatty Acid Nanas
0.00 103
0.06 3,361
Pineapple
Jumlah 3,014,905
3,856,975
Jumlah penjualan bersih Net sales before
sebelum eliminasi 100.00
4,555,507 100.00
5,171,881 eliminations
Eliminasi 539,210
679,572 Eliminations
Jumlah penjualan bersih Net sales after
setelah eliminasi 4,016,297
4,492,309 eliminations
2015 2014
30 September September 30
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir
30 September 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Periods Ended September 30, 2015 and December 31, 2014
Figures are in millions of Rupiah, unless Otherwise Stated
- 113 - Menurut masing-masing perusahaan
Per company
2015 2014
Perusahaan 3,476,734
3,844,953 The Company
ABM 284,056
313,444 ABM
AKG 525,997
660,168 AKG
BDP 76,533
106,120 BDP
BTLA 94,519
111,788 BTLA
BNIL 51,578
94,145 BNIL
BNCW 24,539
27,291 BNCW
BPG 21,552
13,079 BPG
BSA 893
BSA Jumlah penjualan bersih sebelum eliminasi
4,555,507 5,171,881
Net sales before eliminations Eliminasi
539,210 679,572
Eliminations Jumlah penjualan bersih setelah eliminasi
4,016,297 4,492,309
Net sales after eliminations 30 September September30
Penjualan antar segmen ditetapkan dengan harga sesuai kesepakatan kedua belah pihak.
Inter-segment sales are based on the agreement of both parties.
42. Tujuan dan Kebijakan Manajemen Risiko Keuangan
42. Financial Risk
Management Objectives
Policies
Aktivitas Grup
terpengaruh berbagai
risikokeuangan: risiko pasar termasukrisiko mata uang, risiko suku bunga dan risiko harga,
risiko kredit dan risiko likuiditas. Program manajemen risiko Grup secara keseluruhan
difokuskan pada pasar keuangan yang tidak dapat diprediksi dan Grup berusaha untuk
meminimalkan
dampak yang
berpotensi merugikan kinerja keuangan Grup.
The Group activities are exposed to a variety of financial risks: market risk including currency
risk, fair value interest rate risk and price risk, credit risk and liquidity risk. The Group‟s overall
risk management programme focuses on the unpredictability of financial markets and seeks to
minimize potential adverse effects on the Group‟s financial performance.
Manajemenrisikomerupakan tanggung
jawab Direksi. Direksi bertugas menentukan prinsip
dasar kebijakan manajemen risiko Grup secara keseluruhan serta kebijakan pada area tertentu
seperti risiko mata uang asing, risiko suku bunga, risiko harga, risiko kredit, risiko likuiditas
dan penggunaan instrumen keuangan derivatif. Risk management is the responsibility of the
Board of Directors BOD. The BOD has the responsibility to determine the basic principles of
the Group‟s risk management as well as principles covering specific areas, such as
foreign exchange risk, interest rate risk, price risk, credit risk, liquidity risk and the use of
derivative financial instruments.
Risiko Pasar Market Risk
a. Risiko Mata Uang Asing a. Foreign Exchange Risk
Grup terpengaruh risiko nilai tukar mata uang asing yang timbul dari berbagai eksposur
mata uang, terutama terhadap Dolar Amerika Serikat. Risiko nilai tukar mata uang asing
timbul dari transaksi komersial di masa depan serta aset dan liabilitas yang diakui.
The Group is exposed to foreign exchange risk arising from various currency exposures,
primarily with respect to the U.S. Dollar. foreign exchange risk arises from future
commercial transactions and recognized assets and liabilities.
PT TUNAS BARU LAMPUNG Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Periode-periode yang Berakhir
30 September 2015 dan 31 Desember 2014 Angka-angka dalam Jutaan Rupiah,
kecuali Dinyatakan Lain PT TUNAS BARU LAMPUNG Tbk AND
ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Periods Ended September 30, 2015 and December 31, 2014
Figures are in millions of Rupiah, unless Otherwise Stated
- 114 - Manajemen telah menetapkan kebijakan yang
mengharuskan entitas-entitas dalam Grup mengelola risiko nilai tukar mata uang asing
terhadap mata uang fungsionalnya. Risiko nilai tukar mata uang asing timbul ketika
transaksi komersial masa depan atas aset dan liabilitas yang diakui didenominasikan
dalam mata uang yang bukan mata uang fungsional. Risiko diukur dengan
menggunakan proyeksi arus kas. Management has set up a policy to require
Group companies to manage their foreign exchange risk against their functional
currency. Foreign exchange risk arises when future commercial transactions or recognized
assets or liabilities are denominated in a
currency that is not the entity‟s functional currency. The risk is measured using cash
flow forecasts.
Pada tanggal 30 September 2015, jika mata uang
melemahmenguat sebesar
1 terhadap Dolar Amerika Serikat dengan
variabel lain konstan, laba setelah pajak untuk tahun berjalan akan lebih rendahtinggi
sebesar Rp 13.276, terutama diakibatkan kerugian keuntungan dari penjabaran aset
keuangan dan liabilitas keuangan dalam mata uang Dolar Amerika Serikat.
As of September 30, 2015, if the currency had weakenedstrengthened by 1, against
the U.S. Dollar with all other variables held constant, post-tax profit for the years would
have been Rp 13,276 lowerhigher, mainly as a result of foreign exchange lossesgains on
translation
of US
Dollar-denominated monetary assets andliabilities.
Pada tanggal 30 September 2015 dan 31 Desember 2014, Grup mempunyai aset dan
liabilitas moneter dalam mata uang asing sebagai berikut:
As of September 30, 2015 and December 31, 2014, the Group has monetary assets and
liabilities in foreign currencies as follows:
Mata uang Mata uang
asal Ekuivalen Rp
asal Ekuivalen Rp
Original Equivalent
Original Equivalent
Currency in Rp
Currency in Rp
dalam ribuan dalam ribuan
in thousand in thousand
Aset Assets
Kas dan setara kas US
23,615 346,119
27,776 345,535
Cash and cash equivalents EUR
22,449 20,309
3 51
Piutang usaha US
5,174 75,831
9,949 123,762
Trade accounts receivable Aset lancar - Lain-lain - setoran
Other current assets - guarantee jaminan
US 720
10,554 1,268
15,777 deposits
Jumlah aset 452,813
485,125 Total assets
Liabilitas Liabilities
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank jangka pendek US
56,737 831,593
64,329 800,253
Short-term bank loans Utang usaha
US 1,208
17,699 3,502
43,566 Trade accounts payable
Liabilitas Keuangan Jangka Panjang Noncurrent Financial Liabilities
Liabilitas Jangka Panjang Long-term liabilities
lancar dan tidak lancar current and noncurrent
Utang bank jangka panjang US
56,250 824,456
23,625 293,895
Long-term bank loans Jumlah Liabilitas
1,673,748 1,137,714
Total Liabilities Jumlah Liabilitas - Bersih
1,220,935 652,589
Net Liabilities 30 September September 30
31 Des Dec 31, 2014
Pada tanggal 30 September 2015 dan 31 Desember 2014, kurs nilai tukar yang
digunakan Grup diungkapkan pada Catatan 2 atas laporan keuangan konsolidasian.
As of September 30, 2015 and December 31, 2014 the conversion rates used by the Group
are disclosed in Note 2 to the consolidated financial statements.