KONSOLIDASIAN FINANCIAL STATEMENT
27. SELLING AND DISTRIBUTION AND GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban penjualan dan distribusi serta beban umum dan administrasi adalah sebagai berikut:
The details of selling and distribution expenses and general and administrative expenses are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal/ Six-months Period ended
30 Juni 2015/ June 30, 2015 30 Juni 2014/ June 30, 2014 (Disajikan kembali/ As Restated) Beban Penjualan dan Distribusi
Selling and Distribution Expenses
Iklan dan promosi 695.493 525.298 Advertising and promotions
Pengangkutan dan penanganan 518.572 403.392 Freight and handling
Distribusi 303.596 221.198 Distribution
Gaji, upah dan imbalan kerja karyawan 288.344 206.162
Salaries, wages and employee benefits
Beban royalti (Catatan 33) 150.993 141.372 Royalty fees (Note 33)
Barang rusak 79.405 52.577 Bad goods
Sewa dan penyusutan 68.700 36.203 Rental and depreciation
Lain-lain (masing-masing di bawah
Rp20.000) 124.362 108.608 Others (each below Rp20,000)
Total Beban Penjualan dan
Distribusi 2.229.465 1.694.810
Total Selling and Distribution Expenses
Beban Umum dan Administrasi
General and Administrative Expenses
Gaji, upah dan imbalan kerja karyawan 381.152 324.636
Salaries, wages and employee benefits Tanggung jawab sosial perusahaan
dan sumbangan 60.598 33.000
Corporate social responsibility and donations
Sewa dan penyusutan 47.934 46.832 Rental and depreciation
Jasa manajemen (Catatan 33 dan 36) 38.883 37.005 Management fees (Notes 33 and 36)
Utilitas, perbaikan dan pemeliharaan 33.580 29.744 Utilities, repairs and maintenance
Lain-lain (masing-masing di bawah
Rp20.000) 141.801 138.821 Others (each below Rp20,000)
Total Beban Umum dan
Administrasi 703.948 610.038
Total General and Administrative Expenses
Rincian pendapatan operasi lain adalah sebagai berikut:
The details of other operating income are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal/ Six-months Period ended 30 Juni 2015/
June 30, 2015
30 Juni 2014/ June 30, 2014
Penjualan barang bekas 43.400 38.244 Sale of scrap materials
Laba nilai tukar mata uang asing dari
aktivitas operasi 15.694 31.698
Foreign exchange gain from operating activities
Jasa teknik (Catatan 33) 31.227 28.027 Technical income (Note 33)
Lain-lain (masing-masing di bawah
Rp10.000) 42.498 40.012 Others (each below Rp10,000)
Total 132.819 137.981 Total
29. BEBAN OPERASI LAIN 29. OTHER OPERATING EXPENSES
Rincian beban operasi lain adalah sebagai berikut: The details of other operating expenses are as follows:
Periode Enam Bulan yang Berakhir pada Tanggal/ Six-months Period ended 30 Juni 2015/
June 30, 2015
30 Juni 2014/ June 30, 2014
Amortisasi aset tak berwujud
(Catatan 12) 66.619 66.619
Amortization of intangible asset (Note 12) Lain-lain (masing-masing di bawah
Rp10.000) 17.109 14.912 Others (each below Rp10,000)
Total 83.728 81.531 Total
30. PENDAPATAN KEUANGAN 30. FINANCE INCOME
Rincian pendapatan keuangan adalah sebagai berikut:
The details of finance income are as follows: Periode Enam Bulan yang Berakhir pada
Tanggal/ Six-months Period ended 30 Juni 2015/
June 30, 2015
30 Juni 2014/ June 30, 2014
Penghasilan bunga 233.415 193.653 Interest income
Laba neto selisih kurs atas aktivitas
pendanaan - 2
Net gain on foreign exchange from financing activities
Total 233.415 193.655 Total
31. BEBAN KEUANGAN 31. FINANCE EXPENSES
Rincian beban keuangan adalah sebagai berikut: The details of finance expenses are as follows: Periode Enam Bulan yang Berakhir pada
Tanggal/ Six-months Period ended 30 Juni 2015/
June 30, 2015
30 Juni 2014/ June 30, 2014
Beban bunga 129.510 108.780 Interest income
Rugi neto selisih kurs atas aktivitas
pendanaan 11.085 39.108
Net loss on foreign exchange from financing activities
Informasi segmen di bawah ini dilaporkan berdasarkan informasi yang digunakan oleh manajemen untuk mengevaluasi kinerja setiap segmen usaha dan untuk menentukan alokasi 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 allocation of resources.
Segmen Operasi Operating Segments
Kelompok Usaha mengklasifikasikan kegiatan usahanya menjadi enam (6) divisi, yaitu:
The Group primarily classifies its business activities into six (6) divisions, namely:
• Divisi Mi Instan
• Divisi Dairy (produk susu) • Divisi Penyedap Makanan • Divisi Makanan Ringan
• Divisi Nutrisi dan Makanan Khusus • Divisi Minuman
• Noodles Division
• Dairy Division (dairy products) • Food Seasonings Division • Snack Foods Division
• Nutrition and Special Foods Division • Beverages Division
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 rugi operasi dan diukur secara konsisten dengan laba 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 about 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 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:
90
Six-months periodended June 30, 2015
Mi Instan*/ Noodles* Dairy Makanan Ringan**/ Snack Foods** Penyedap Makanan/ Food Seasonings Nutrisi dan Makanan Khusus/ Nutrition and Special Foods Minuman/ Beverages Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada
pelanggan eksternal 10.766.759 2.976.635 1.051.603 510.285 307.722 938.243 - 16.551.247
Sales to external customers
Penjualan antar segmen 169.314 263 16.796 265.404 - - (451.777 ) - Inter-segment sales
Total Penjualan Neto 10.936.073 2.976.898 1.068.399 775.689 307.722 938.243 (451.777 ) 16.551.247 Total Net Sales
Laba Usaha Segmen 1.978.614 277.806 76.497 47.406 12.701 (248.881 ) (810 ) 2.143.333
Segment Income from Operation
Pendapatan operasi lain
yang tidak dialokasikan 49.091
Unallocated otheroperating income
LABA USAHA 2.192.424 INCOME FROM OPERATIONS
Pendapatan keuangan 233.415 Finance income
Beban keuangan (140.595 ) Finance expenses
Bagian atas rugi neto entitas
asosiasi (43.072 )
Share in net loss of associates
Laba sebelum beban pajak 2.242.172 Incomebefore tax expense
Beban pajak penghasilan -
Neto (570.032 ) Income tax expense - net
LABA PERIODE BERJALAN 1.672.140 INCOME FOR THE PERIOD
Informasi Segmen Lainnya Other Segment Information
Pengeluaran modal dan uang muka untuk pembelian
aset 549.373 27.506 16.858 20.842 4.159 14.306 - 633.044
Capital expenditures and advance for purchases of
assets
Penyusutan dan amortisasi 118.622 157.042 22.749 8.973 12.285 18.717 - 338.388 Depreciation and amortization
“*” Termasuk Divisi Kemasan dan Kantor Pusat
91 Mi Instan*/ Noodles* Dairy Makanan Ringan**/ Snack Foods** Penyedap Makanan/ Food Seasonings Nutrisi dan Makanan Khusus/ Nutrition and Special Foods Minuman/ Beverages Eliminasi/ Elimination Total
PENJUALAN NETO NET SALES
Penjualan kepada
pelanggan eksternal 10.127.691 2.800.615 1.002.725 468.601 298.148 824.505 - 15.522.285
Sales to external customers
Penjualan antar segmen 173.208 - 13.032 224.347 - - (410.587 ) - Inter-segment sales
Total Penjualan Neto 10.300.899 2.800.615 1.015.757 692.948 298.148 824.505 (410.587 ) 15.522.285 Total Net Sales
Laba Usaha Segmen 1.627.606 87.020 (16.518 ) 41.468 13.402 (77.486 ) (932 ) 1.674.560
Segment Income from