Adoption of other revised accounting standards
Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
46
5. PIUTANG USAH A 5. TRADE RECEIVABLES
Rincian piutang usaha adalah sebagai berikut: Trade receivables consist of the following:
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Oil Industries Engineering Oil Industries Engineering
and Construction Company 20.667.492
- -
and Construction Company Oudeh Petroleum Company
8.315.935 110.668
- Oudeh Petroleum Company
Virginia Indonesia Company LLC 5.654.515
- 2.702.425
Virginia Indonesia Company LLC Anadarko Indonesia Nunukan
Anadarko Indonesia Nunukan Company
2.687.960 -
- Company
Mobil Cepu Ltd 1.983.813
- 2.872.571
Mobil Cepu Ltd Jx Nippon Oil Gas Exploration
Jx Nippon Oil Gas Exploration Corporation
1.477.619 -
- Corporation
Chevron Ma kassar Ltd 1.248.731
1.312.357 -
Chevron Makassar Ltd PT Bredero Shaw Indonesia
1.202.146 435.536
360.410 PT Bredero Shaw Indonesia
Bell Tubular Products 30.421
416.598 1.509.050
Bell Tubular Products BUT Conoco Philips Grissik Ltd
23.195 2.001.851
- BUT Conoco Philips Grissik Ltd
Total EP Indonesie -
5.582.578 2.315.383
Total EP Indonesie Cairn Energy India Pty Ltd
- 2.555.462
1.840.454 Cairn Energy India Pty Ltd
Lanester Offshore Inc -
2.122.724 1.343.682
Lanester Offshore Inc Chevron Indonesia Company
- 1.430.971
- Chevron Indonesia Company
Ras Gas Company Ltd -
1.224.061 -
Ras Gas Company Ltd Oil Energy Industries
Oil Energy Industries Development Company
- -
17.723.751 Development Company
Kala Naft Co -
- 4.099.315
Kala Naft Co HESS Indonesia Pangkah Ltd
- -
2.387.979 HESS Indonesia Pangkah Ltd
Self Elevating Platform NV -
- 1.719.678
Self Elevating Platfrom NV Lain-lain masing-masing
di bawah AS1.000.000 4.289.937
4.975.896 7.230.808
Others each below US1,000,000 Jumlah
47.581.764 22.168.702
46.105.506 Total
Dikurangi penyisihan atas kerugian Less allow ance for impairment losses
penurunan nilai piutang usaha 9.046.229
746.916 1.164.232
on trade receivables Pihak ketiga - neto
38.535.535 21.421.786
44.941.274 Third parties - net
Pihak-pihak berelasi Catatan 6 12.599.794
7.424.985 2.655.210
Related parties Note 6
Neto 51.135.329
28.846.771 47.596.484
Net
Rincian piutang usaha menurut jenis mata uang
adalah sebagai berikut:
The details of trade receivables based on currency
are as follows:
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Dolar AS 26.275.876
26.093.654 28.043.655
U.S. dollar Dolar Singapura
Singapore dollar Sin4.722.976 pada tanggal
Sin4,722,976 as of 31 December 2012,
December 31, 2012, Sin3.358.869
Sin3,358,869 as of pada tanggal
December 31, 2011 and 31 Desember 2011 dan
Sin2,317,169 as of Sin2.317.169 pada tanggal
January 1, 2011 1 Januari 201131 Desember 2010
3.861.902 2.583.233
1.799.150 December 31, 2010
Rupiah Rupiah
Rp3.197.972.218 pada tanggal Rp3,197,972,218 as of
31 December 2012, December 31, 2012
Rp1.540.507.343 pada tanggal Rp1,540,507,343 as of
31 Desember 2011 dan December 31, 2011 and
Rp984.937.077 pada tanggal Rp984,937,077 as of
1 Januari 201131 Desember January 1, 2011
2010 329.391
169.884 109.547
December 31, 2010 Dolar Australia
Australian dollar AU641 pada tanggal
AU641 as of 31 Desember 2012
665 -
- December 31, 2012
Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
47
5. PIUTANG USAH A lanjutan 5. TRADE RECEIVABLES continued
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Euro Euro
EUR5.557.249 pada tanggal EUR5,557,249 as of
31 Desember 2012 dan December 31, 2012 and
EUR13.268.517 pada tanggal EUR13,268,517 as of
1 Januari 201131 Desember January 1, 2011
2010 7.361.777
- 17.644.132
December 31, 2010 Dirham Uni Emirat Arab
United Arab Emirates Dirham AED48.871.367 pada tanggal
AED48,871,367 as of 31 Desember 2012
13.305.718 -
- December 31, 2012
Jumlah 51.135.329
28.846.771 47.596.484
Total
Berdasarkan analisa umur piutang, komposisi
piutang usaha adalah sebagai berikut:
Based on the aging, the composition of trade
receivables is as follows:
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Kurang dari 31 hari 15.107.829
16.348.529 40.638.611
Less than 31 days 31 - 90 hari
31.780.189 9.085.383
2.990.110 31 - 90 days
91 - 180 hari 2.839.581
1.508.391 1.124.921
91 - 180 days 181 - 360 hari
8.917.695 1.837.976
1.684.637 181 - 360 days
Lebih dari 360 hari 1.536.264
813.408 2.322.437
More than 360 days Jumlah
60.181.558 29.593.687
48.760.716 Total
Dikurangi penyisihan atas kerugian Less allow ance for impairment losses
penurunan nilai piutang usaha 9.046.229
746.916 1.164.232
on trade receivables
Neto 51.135.329
28.846.771 47.596.484
Net
Mutasi peny isihan atas kerugian penurunan nilai
piutang usaha adalah sebagai berikut:
The changes in allowance for impairment losses on
trade receivables are as follows:
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Saldo awal 746.916
1.164.232 388.739
Beginning balance Perubahan selama tahun berjalan
Changes during the year Penambahan penyisihan
8.322.744 194.596
787.051 Additional provision
Penghapusan piutang 26.809
129 25.061
Write-off Selisih nilai tukar
3.378 395
13.503 Foreign exchange difference
Pembalikan karena divestasi DSAW -
611.388 - Reversal due to divestment of DSAW
Saldo akhir 9.046.229
746.916 1.164.232
Ending balance
Peny isihan kerugian penurunan nilai dilakukan untuk menutup kemungkinan kerugian adanya
piutang y ang tidak tertagih. Pada tahun 2012, penambahan atas akun ini, sebagian besar
dikarenakan penyisihan atas piutang pelanggan di Republik Arab Sy ria.
The allowance for impairment losses is provided to cover the possible losses from uncollectible
accounts. In 2012, the addition of the allowance for impairment losses is mostly due to the allowance for
trade receivable of customer in Syrian Arab Republic.
Berdasarkan hasil penelaahan kolektibilitas akun piutang pelanggan tertentu pada akhir tahun dan
ev aluasi kolektif atas kemungkinan penurunan nilai piutang, manajemen Grup berpendapat bahwa
peny isihan penurunan nilai piutang usaha cukup untuk menutup kemungkinan kerugian atas tidak
tertagihny a piutang usaha. Based on a review of the collectibility of specific
trade receivable accounts at end of the year and collective assessment of the possible impairment of
trade receivables, the Group’s management is of the opinion that the allowance for impairment losses is
adequate to cover possible losses from the non- collection of the accounts.