Transactions and Balances continued
6. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
6. TRANSACTIONS AND
ACCOUNTS WITH RELATED PARTIES continued c. Perjanjian Signifikan dengan Pihak-Pihak Berelasi lanjutan c. Significant Agreements with Related Parties continued PT Citra Agramasinti Nusantara CAN lanjutan PT Citra Agramasinti Nusantara CAN continued Pinjaman ini sudah dilunasi sepenuhnya pada tanggal 10 Desember 2015. Pada tanggal 31 Desember 2015 dan 2014, saldo pinjaman ini masing-masing sebesar ASnihil dan AS1.997.880 dan dicatat sebagai bagian dari Piutang dari pihak-pihak berelasi. The outstanding loan was fully paid on December 10, 2015. As of December 31, 2015 and 2014, the outstanding balance of the loan amounted to USnil and US1,997,880 and recorded as part of “Due from related parties”. PT Hymindo Petromas Utama HPU PT Hymindo Petromas Utama HPU Pada tanggal 16 Maret 2015, Perusahaan menandatangani perjanjian dengan PT Hymindo Petromas Utama HPU Entitas Anak, dimana kedua pihak bermaksud untuk menggabungkan kegiatan operasional dan marketing HPU ke dalam Perusahaan. Berdasarkan Akta Notaris Markus Gunawan, S.H., M.Kn. No. 19 tanggal 8 Agustus 2015, aset utama HPU telah dipindahkan kepemilikannya ke Perusahaan, yang terdiri dari: 1 Sebidang tanah seluas 10.016m 2 berikut 1 satu unit bangunan pabrik seluas 1.365m 2 terletak di Jalan Hang Kesturi III, Batam sebesar Rp14.795.000.000 setara dengan AS1,1 juta. 2 Aset lainnya, seperti mesin dan peralatan pabrik, motor dan kendaraan, peralatan kantor serta peralatan dan perlengkapan sebesar Rp18.157.500.000 setara dengan AS1,3 juta. On March 16, 2015, the Company signed an agreement with PT Hymindo Petromas Utama HPU a Subsidiary, which both parties intend to combine HPU’s operational and marketing activities with the Company. Based on Notarial Deed No. 19 of Markus Gunawan, S.H., M.Kn. dated August 8, 2015, the major assets of HPU have been transferred to the Company’s ownership, which consist of : 1 A land of 10,016m 2 along with 1 one factory building of 1,365m 2 which is located on Jl. Hang Kesturi III, Batam, amounting to Rp14,795,000,000 equivalent to US1.1 million. 2 Other assets, such as plant machineries and equipment, vehicles, office equipment and furniture and fixture, amounting to Rp18,157,500,000 equivalent to US1.3 million. Berdasarkan catatan akuntansi perusahaan dan HPU secara terpisah, transaksi ini dicatat sebesar nilai buku neto aset pada tanggal 31 Juli 2015. Selisih antara jumlah yang dibayarkan dengan nilai buku neto aset dicatat pada tambahan modal disetor pada bagian ekuitas laporan posisi keuangan masing- masing untuk Perusahaan. In the separate books of the Company and HPU, this transaction was recorded at net book value of the assets as of July 31, 2015. The difference in the consideration paid over the net book value of the assets was recognized under additional paid-in capital in the equity section of the Company’s separate statement of financial position. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 636. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PT Sarana Citranusa Kabil SCK
» PT Citra Pembina Logisik CPL
» PT Citra Pembina Logisik CPL
» 2015 PT Citra Sarana Baja CSB
» Peningkatan modal di anak perusahaan Pada tanggal 6 April 2015 Perseroan melakukan
» Capital increase in subsidiary company
» Pembelian seluruh aset anak perusahaan Pada tanggal 8 Agustus 2015, Perseroan telah membeli
» The Purchase of enire subsidiary asset
» Drs. Ferdi Sulaiman, CPA Anggota Komite Audit
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» Lingkungan Hidup dan Sistem Pengolahan Limbah Environment and System of Waste Treatment
» Ketenagakerjaan, Kesehatan dan Keselamatan Kerja K3
» Pengembangan Sosial dan Kemasyarakatan Social and Community Development
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure U M U M lanjutan GENERAL continued
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Informasi segmen Segment information
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» Transaksi dan Saldo Transactions and Balances
» Transactions and Balances continued
» Sifat Hubungan Nature of Relationships
» Nature of Relationships continued Sifat Saldo Akun
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BIAYA AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» Tagihan Pajak Penghasilan Claims for Income Tax Refund
» Komponen Utama Beban Manfaat Pajak Penghasilan
» Major Components of Income Tax Expense Benefit
» Komponen Utama Beban Manfaat Pajak Penghasilan lanjutan
» Major Components of Income Tax Expense Benefit continued
» Beban Pajak Kini Current Tax Expense
» Beban Pajak Kini lanjutan Current Tax Expense continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Aset Liabilitas Pajak Tangguhan
» Deferred Tax Assets Liabilities
» Rekonsiliasi Beban Pajak Reconciliation of Tax Expense
» Ketetapan dan Tagihan Pajak Tax Assessments and Claims
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year Aset Assets
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan Depreciation Expense
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Beban imbalan kerja Employee benefits expense
» Liabilitas imbalan kerja karyawan Employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
Show more