the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
96
29. LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
29. LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
Asumsi dasar yang digunakan dalam menentukan liabilitas imbalan kerja pada tanggal 30 Juni 2014
dan 31 Desember 2013, adalah sebagai berikut: The principal assumptions used in determining
employee benefits liability as of June 30, 2014 and December 31, 2013 are as follows:
30 Juni 2014 31 Desember 2013 June 30, 2014 December 31, 2013
Tingkat bunga 8,5
9 Discount rate
Kenaikan gaji tahunan 10
10 Annual salary rate increases
Tingkat kematian TMI ‘11
TMI ‘11 Mortality rate
Usia pensiun 55
55 Retirement age
Tingkat turn-over 5 sampai dengan 5 sampai dengan
Turnover rates usia 30 tahun dan usia 30 tahun dan
berkurang secara berkurang secara linier sampai dengan linier sampai dengan
0 pada usia 52 0 pada usia 52
5 up to age 30 and 5 up to age 30 and reducing linearly
reducing linearly each year
each year up to 0 at age 52 up to 0 at age 52
Per tanggal 30 Juni 2014, jika tingkat diskonto tahunan meningkatmenurun sebesar 1 dengan
semua variabel dianggap tetap, maka kewajiban imbalan
pasca-kerja per
tanggal 30
Juni 2014
akan lebih
rendahtinggi sebesar
US527.538US604.566. As of June 30, 2014, if the annual discount rate was
increaseddecreased by 1 with all variables held constant, post-employment benefit liability as of
June 30,
2014 will
be lowerhigher
by US527,538US604,566.
Per tanggal 31 Desember 2013, jika tingkat diskonto tahunan meningkatmenurun sebesar 1
dengan semua variabel dianggap tetap, maka kewajiban imbalan pasca-kerja per tanggal 31
Desember 2013 akan lebih rendahtinggi sebesar US510.932US585.292.
As of December 31, 2013, if the annual discount rate was increaseddecreased by 1 with all variables
held constant, post-employment benefit liability as of December 31, 2013 will be lowerhigher by
US510,932US585,292.
30. ASET DAN LIABILITAS DALAM MATA UANG ASING
30. ASSETS AND
LIABILITIES IN
FOREIGN CURRENCIES
Pada tanggal 30 Juni 2014, Grup memiliki aset dan liabilitas dalam mata uang asing sebagai berikut:
As of June 30, 2014, the Group has assets and liabilities in foreign currencies as follows:
26 Agustus 2014 Tanggal Penyelesaian
Laporan keuangan Konsolidasian
August 26, 2014 30 Juni 2014
Consolidated Tanggal Pelaporan
Financial Mata Uang Asing
June 30, 2014 Statements
Foreign Currencies Reporting Date Completion Date
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dolar Singapura 2.745.734
2.198.262 2.195.711
Singapore dollars Rupiah
20.519.154.651 1.714.358
1.751.528 Rupiah
Euro 332.498
453.727 438.948
Euro Dirham Uni Emirat Arab
388.020 105.658
105.640 United Arab Emirates dirham
Dolar Australia 19.056
17.935 17.713
Australian dollars Malaysia Ringgit
5.971 1.860
1.889 Malaysian ringgit
Poundsterling 112
191 186
Poundsterling Real Brasil
305 140
134 Brazil real
Piutang usaha Trade receivables
Dolar Singapura 2.892.623
2.315.862 2.313.175
Singapore dollars Rupiah
2.189.509.863 182.932
186.898 Rupiah
Euro 432
590 570
Euro Piutang lain-lain
Other receivables Dolar Singapura
135.822 108.740
108.614 Singapore dollars
Rupiah 301.336.240
25.176 25.722
Rupiah Dolar Australia
14.650 13.788
13.617 Australian dollars
Euro 4.000
5.458 5.281
Euro
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan yang
Berakhir pada Tanggal Tersebut Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS As of June 30, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
97
30. ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
30. ASSETS AND
LIABILITIES IN
FOREIGN CURRENCIES continued
26 Agustus 2014 Tanggal Penyelesaian
Laporan keuangan Konsolidasian Interim
August 26, 2014 30 Juni 2014
Interim Consolidated Tanggal Pelaporan
Financial Mata Uang Asing
June 30, 2014 Statements
Foreign Currencies Reporting Date Completion Date
Aset lanjutan Assets continued
Uang jaminan Refundable deposits
Rupiah 831.170.940
69.444 70.949
Rupiah Piutang dari pihak-pihak berelasi
Due from related parties Dolar Singapura
129.062 103.328
103.209 Singapore dollars
Rupiah 540.244.683
45.137 46.116
Rupiah Taksiran tagihan pajak penghasilan
Estimated claims for tax refund Rupiah
626.315.893 52.328
53.463 Rupiah
Sub-jumlah 7.414.914
7.439.363 Sub-total
Liabilitas Liabilities
Utang jangka pendek Short-term loans
Dolar Singapura 191.305
153.169 152.983
Singapore dollars Utang usaha
Trade payables Euro
8.056.567 10.993.996
10.635.879 Euro
Dolar Singapura 3.256.790
2.607.418 2.604.392
Singapore dollars Rupiah
8.129.766.560 679.235
693.962 Rupiah
Poundsterling 580
988 962
Poundsterling Utang lain-lain
Other payables Dolar Singapura
14.399 11.528
11.515 Singapore dollars
Rupiah 34.217.255
2.859 2.921
Rupiah Biaya akrual
Accrued expenses Rupiah
5.660.955.411 472.968
483.223 Rupiah
Dolar Singapura 75.707
60.612 60.541
Singapore dollars Euro
41.027 55.985
54.162 Euro
Dollar Australia 32.067
30.180 29.806
Australian dollars Utang kepada pihak-pihak berelasi
Due to related parties Rupiah
42.189.298 3.524
3.601 Rupiah
Dolar Singapura 150
119 230
Singapore dollars Utang pajak
Taxes payables Rupiah
37.657.378.024 3.146.153
3.214.458 Rupiah
Liabilitas imbalan kerja karyawan Short-term employee benefits
jangka pendek liability
Rupiah 6.856.768.801
572.877 585.298
Rupiah Pinjaman jangka panjang
Long-term debts Dolar Singapura
4.256.456 3.407.938
3.403.806 Singapore dollars
Uang muka pelanggan Advances from customers
Rupiah 329.491.790
27.529 28.126
Rupiah Liabilitas imbalan kerja karyawan
jangka panjang Long-term employee benefits liability
Rupiah 65.616.350.551
5.482.191 5.601.054
Rupiah Sub-jumlah
27.709.269 27.566.919
Sub-total
Liabilitas Neto dalam Mata Uang Asing 20.294.355
20.127.556 Net Liabilities in Foreign Currencies
31. INSTRUMEN KEUANGAN 31. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada
tanggal-tanggal 30
Juni 2014
dan 31 Desember 2013.
The following table sets out the carrying value and estimated fair value of the Group’s financial
instruments as
of June
30, 2014
and December 31, 2013.
Nilai tercatat Nilai wajar
Carrying amount Fair value
30 Juni 31 Des
30 Juni 31 Des
June 30, Dec 31,
June 30, Dec 31,
2014 2013
2014 2013
Aset Keuangan Financial Assets
Kas dan setara kas 59.791.139
41.668.544 59.791.139
41.668.544 Cash and cash equivalents
Piutang usaha 17.252.601
51.392.721 17.252.601
51.392.721 Trade receivables
Piutang lain-lain - Other receivables -
pihak ketiga 258.469
179.811 258.469
179.811 third parties
