RISIKO KEUANGAN
36. PIUTANG PLASMA (lanjutan) PLASMA RECEIVABLES (continued) Pada tanggal 31 Desember 2012, Kelompok Usaha
telah membukukan penyisihan atas kerugian
penurunan nilai piutang plasma sebesar
Rp189.245 (2011: Rp131.104). Berdasarkan
penelaahan atas piutang plasma dari tiap-tiap proyek pada tanggal 31 Desember 2012, manajemen berkeyakinan bahwa penyisihan atas kerugian penurunan nilai piutang plasma tersebut dapat menutup kerugian yang timbul akibat piutang plasma yang tak tertagih.
As of December 31, 2012, the Group has provided allowance for impairment of plasma receivables amounting to Rp189,245 (2011: Rp131,104). Based on a review of the plasma receivables of each project as of December 31, 2012, management believes that the said allowance for impairment of plasma receivables is sufficient to cover losses arising from the uncollectible plasma receivables.
Fasilitas pinjaman Petani Plasma kepada bank di atas dijamin dengan piutang para Petani Plasma yang timbul dari penjualan TBS, perkebunan plasma terkait dan jaminan perusahaan dari masing-masing Perusahaan Inti sebagai berikut, sesuai dengan jumlah fasilitas pinjaman yang telah digunakan:
The Plasma Farmers’ loan facilities from the banks are secured by receivables of the farmers arising from sales of FFB, the above-mentioned plasma plantations and corporate guarantees from the respective Nucleus Companies as follows, in accordance with the utilized amounts of the facilities:
· jaminan dari CNIS dan KGP sampai dengan
Rp344.238 pada tanggal 31 Desember 2012 (2011: Rp374.239);
· jaminan dari RAP, CKS dan JS sampai dengan
Rp260.658 pada tanggal 31 Desember 2012 (2011: Rp263.803);
· jaminan dari LSIP sampai dengan Rp11.065
pada tanggal 31 Desember 2012 (2011: Rp13.765);
· guarantees from CNIS and KGP up to
Rp344,238 as at December 31, 2012 (2011: Rp374,239);
· guarantees from RAP, CKS and JS up to
Rp260,658 as at December 31, 2012 (2011: Rp263,803);
· guarantees from LSIP up to Rp11,065 as at
December 31, 2012 (2011: Rp13,765);
· jaminan dari MSA sampai dengan Rp185.130
pada tanggal 31 Desember 2012 (2011: Rp120.059);
· jaminan dari MPI sampai dengan Rp79.052
pada tanggal 31 Desember 2012 (2011: Rp43.144);
· jaminan dari LPI sampai dengan Rp9.259 pada
tanggal 31 Desember 2012 (2011: nihil); dan
· jaminan dari GS sampai dengan Rp75.619
pada tanggal 31 Desember 2012 (2011: nihil).
· guarantees from MSA up to Rp185,130 as at
December 31, 2012 (2011: Rp120,059);
· guarantees from MPI up to Rp79,052 as at
December 31, 2012 (2011: Rp43,144);
· guarantees from LPI up to Rp9,259 as at
December 31, 2012 (2011: nil); and
· guarantees from GS up to Rp75,619 as at
December 31, 2012 (2011: nil).
37. INFORMASI SEGMEN 37. SEGMENT INFORMATION
Informasi segmen di bawah ini dilaporkan berdasarkan informasi yang digunakan oleh manajemen untuk mengevaluasi kinerja setiap segmen usaha dan di dalam mengalokasikan sumber daya.
The following segment information is reported based on the information used by management in evaluating the performance of each business segment and in determining the resources allocation.
Segmen Operasi (lanjutan) Operating Segments (continued)
· Kelompok Usaha Produk Konsumen
Bermerek ·
Consumer Branded Products Business Group
· Kelompok Usaha Bogasari
· Kelompok Usaha Agribisnis
· Kelompok Usaha Distribusi
· Bogasari Business Group · Agribusiness Group · Distribution Business Group
Manajemen memantau hasil operasi dari unit
usahanya secara terpisah guna keperluan
pengambilan keputusan mengenai alokasi sumber daya dan penilaian kinerja. Kinerja segmen dievaluasi berdasarkan laba atau rugi operasi dan diukur secara konsisten dengan laba atau rugi operasi pada laporan keuangan konsolidasian. Namun, pendanaan Kelompok Usaha (termasuk beban keuangan dan pendapatan keuangan) dan pajak penghasilan dikelola secara grup dan tidak dialokasikan kepada segmen operasi.
Management monitors the operating results of its business units separately for the purpose of making decisions regarding the resource allocation
and performance assessment. Segment
performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, the Group financing (including finance expenses and finance income) and income taxes are managed on a group basis and are not allocated to operating segments.
Harga transfer antar entitas hukum dan antar segmen diatur dengan cara yang serupa seperti transaksi dengan pihak ketiga.
Transfer prices between legal entities and inter- segments are set on a manner similar to transactions with third parties.
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas tertentu sehubungan dengan segmen operasi Kelompok Usaha:
The following table presents revenue and profit, and certain asset and liability information regarding the Group’s operating segments:
a. Laba segmen a. Segment income
2012
Produk Konsumen Bermerek/
Consumer
Branded Product Bogasari *)
Agribisnis/ Agribusiness Distribusi/ Distribution Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada pelanggan eksternal 21.475.682 12.563.066 12.087.673 3.933.006 - 50.059.427 Sales to external customers
Penjualan antar segmen 92.263 3.371.060 1.781.062 - (5.244.385 ) - Inter-segment sales
Total Penjualan Neto 21.567.945 15.934.126 13.868.735 3.933.006 (5.244.385 ) 50.059.427 Total Net Sales
Laba Usaha Segmen sebelum alokasi biaya 2.840.050 1.434.792 2.556.936 151.516 (1.135 ) 6.982.159
Segment Income from Operations before expense allocation
Alokasi biaya kantor pusat - (62.092 ) (166.542 ) (8.265 ) - (236.899 ) Head office expense allocations
Laba Usaha Segmen 2.840.050 1.372.700 2.390.394 143.251 (1.135 ) 6.745.260 Segment Income from Operation
Pendapatan operasi lain yang tidak
dialokasikan 125.334
Unallocated other operating income
LABA USAHA 6.870.594 INCOME FROM OPERATIONS
Pendapatan keuangan 554.369 Finance income
Beban keuangan (1.082.297 ) Finance expenses
Bagian atas rugi neto entitas asosiasi (32.910 ) Share in net loss of associates
Laba sebelum pajak 6.309.756 Income before tax
Beban pajak penghasilan - Neto (1.530.310 ) Income tax expense - Net
2011
Produk Konsumen Bermerek/
Consumer
Branded Product Bogasari *)
Agribisnis/ Agribusiness Distribusi/ Distribution Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada pelanggan eksternal 19.161.716 11.715.587 10.964.068 3.490.885 - 45.332.256 Sales to external customers
Penjualan antar segmen 84.867 3.032.866 1.625.554 - (4.743.287 ) - Inter-segment sales
Total Penjualan Neto 19.246.583 14.748.453 12.589.622 3.490.885 (4.743.287 ) 45.332.256 Total Net Sales
Laba Usaha Segmen sebelum alokasi biaya 2.645.225 1.041.077 3.212.932 134.721 (6.500 ) 7.027.455
Segment Income from Operations before expense allocation
Alokasi biaya kantor pusat - (63.730 ) (237.619 ) (7.390 ) - (308.739 ) Head office expense allocations
Laba Usaha Segmen 2.645.225 977.347 2.975.313 127.331 (6.500 ) 6.718.716 Segment Income from Operation
Pendapatan operasi lain yang tidak
dialokasikan 133.765
Unallocated other operating income
LABA USAHA 6.852.481 INCOME FROM OPERATIONS
Pendapatan keuangan 437.430 Finance income
Beban keuangan (936.060 ) Finance expenses
Bagian atas rugi neto entitas asosiasi (1.462 ) Share in net loss of associates
Laba sebelum pajak 6.352.389 Income before tax
Beban pajak penghasilan - Neto (1.460.716 ) Income tax expense - Net
37. INFORMASI SEGMEN (lanjutan) 37. SEGMENT INFORMATION (continued)
b. Aset dan liabilitas segmen b. Segment assets and liabilities
2012 Produk Konsumen Bermerek/ Consumer
Branded Bogasari***/ Agribisnis/ Distribusi/ Eliminasi/
Products Bogasari*** Agribusiness Distribution Elimination Total
ASET DAN LIABILITAS ASSETS AND LIABILITIES Aset segmen 17.611.045 11.464.945 28.249.295 3.113.898 (1.410.541) 59.028.642 Segment assets Penyertaan jangka panjang 151.495 860 143.210 - - 295.565 Long-term investments
Total Aset 17.762.540 11.465.805 28.392.505 3.113.898 (1.410.541) 59.324.207 Total Assets
Liabilitas Segmen 5.172.909 9.061.178 10.444.227 2.430.307 (1.927.088) 25.181.533 Segment Liabilities 2011 Produk Konsumen Bermerek/ Consumer
Branded Bogasari***/ Agribisnis/ Distribusi/ Eliminasi/
Products Bogasari*** Agribusiness Distribution Elimination Total
ASET DAN LIABILITAS ASSETS AND LIABILITIES Aset segmen 15.233.006 9.913.655 27.071.807 2.994.161 (1.712.915) 53.499.714 Segment assets Penyertaan jangka panjang 83.201 1.697 1.321 - - 86.219 Long-term investments
Total Aset 15.316.207 9.915.352 27.073.128 2.994.161 (1.712.915) 53.585.933 Total Assets
Liabilitas Segmen 4.411.300 7.226.594 10.290.248 2.383.825 (2.336.259) 21.975.708 Segment Liabilities
“***” Termasuk Kantor Pusat/Including Head Office.
c. Segmen geografis c. Geographic segment
Informasi mengenai penjualan berdasarkan lokasi pelanggan adalah sebagai berikut:
Information concerning revenue by location of customers is as follows:
Negara 2012 2011 Countries
Indonesia 44.650.991 40.372.270 Indonesia
Arab Saudi 621.522 588.715 Saudi Arabia
Belanda 592.868 412.306 Netherlands
Korea Selatan 498.171 393.826 South Korea
Republik Rakyat Cina 390.758 439.732 Republic of China
Nigeria 334.830 277.368 Nigeria
Filipina 302.910 294.713 Philippines
Vietnam 300.101 229.290 Vietnam
Malaysia 263.168 43.871 Malaysia
Singapura 199.379 188.339 Singapore
Timor Leste 182.542 170.471 East Timor
Thailand 169.561 170.150 Thailand
Lain-lain (masing-masing di
c. Segmen geografis (lanjutan) c. Geographic segment (continued)
Informasi mengenai aset tidak lancar selain instrumen keuangan dan aset pajak tangguhan berdasarkan area geografis adalah sebagai berikut:
Information concerning non-current assets except for financial instruments and deferred tax assets by geographic area is as follows:
2012 2011
Indonesia 30.308.133 26.765.983 Indonesia
Negara-negara asing 1.249.841 1.005.471 Foreign countries
Total 31.557.974 27.771.454 Total
38. ASET DAN LIABILITAS DALAM MATA UANG