Informasi Segmen Segment Information

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.