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
117
30. ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
30. ASSETS AND
LIABILITIES IN
FOREIGN CURRENCIES continued
Pada tanggal 31 Desember 2015, Grup memiliki aset dan liabilitas moneter dalam mata uang asing
sebagai berikut: lanjutan As of December 31, 2015, the Group has monetary
assets and liabilities in foreign currencies as follows: continued
21 Maret 2016 Tanggal Penyelesaian
Laporan keuangan Konsolidasian
March 21, 2016 31 Desember 2015
Consolidated Tanggal Pelaporan
Financial Mata Uang Asing
December 31, 2015 Statements
Foreign Currencies Reporting Date Completion Date
Aset lanjutan Assets continued
Piutang dari pihak-pihak berelasi Due from related parties
Dolar Singapura 32.654
23.082 24.014
Singapore Dollars Rupiah
847.329.548 61.423
64.387 Rupiah
Tagihan pajak penghasilan Estimated claims for tax refund
Rupiah 9.642.956.269
699.018 732.747
Rupiah Sub-total
8.160.975 8.515.187
Sub-total
Liabilitas Liabilities
Utang jangka pendek Short-term loan
Rupiah 20.000.000.000
1.449.801 1.519.757
Rupiah Utang usaha
Trade payables Euro
492.677 538.201
555.888 Euro
Dolar Singapura 856.674
605.552 630.001
Singapore Dollars Rupiah
16.477.965.738 1.194.488
1.252.125 Rupiah
Yen Jepang 8.160.000
67.743 73.670
Japan Yen Utang lain-lain
Other payables Dolar Singapura
10.187 7.201
7.491 Singapore Dollars
Rupiah 249.212.446
18.065 18.937
Rupiah Biaya akrual
Accrued expenses Rupiah
3.846.395.092 278.825
292.279 Rupiah
Dolar Singapura 106.407
75.216 78.252
Singapore Dollars Euro
14.420 15.752
16.270 Euro
Dolar Australia 30.327
22.125 23.021
Australia Dollars Utang kepada pihak-pihak berelasi
Due to related parties Rupiah
57.387.691 4.160
4.361 Rupiah
Dolar Singapura 2.244
1.586 1.650
Singapore Dollars Utang pajak
Taxes payables Rupiah
8.635.836.534 626.013
656.219 Rupiah
Euro 14.700
16.058 16.586
Euro Liabilitas imbalan kerja karyawan
Short-term employee benefits jangka pendek
liability Dolar Singapura
315.326 222.893
231.892 Singapore Dollars
Rupiah 9.888.551.120
716.821 751.410
Rupiah Dolar Australia
45.975 33.541
34.900 Australia Dollars
Pinjaman jangka panjang Long-term debts
Dolar Singapura 1.206.826
853.062 887.504
Singapore Dollars Uang muka pelanggan
Advances from customers Rupiah
8.405.879.972 609.343
638.745 Rupiah
Liabilitas imbalan kerja karyawan jangka panjang
Long-term employee benefits liability Rupiah
87.950.741.000 6.375.552
6.683.187 Rupiah
Sub-total 13.731.998
14.374.145 Sub-total
Liabilitas Neto dalam Mata Uang Net Liabilities in Foreign
Asing 5.571.023
5.858.958 Currencies
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
118
31. INSTRUMEN KEUANGAN 31. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada
tanggal-tanggal 31
Desember 2015
dan 2014.
The following table sets out the carrying value and estimated fair value of the Group’s financial
instruments as of December 31, 2015 and 2014.
Nilai tercatat Nilai wajar
Carrying amount Fair value
31 Desember December 31 31 Desember December 31
2015 2014
2015 2014
Aset Keuangan Financial Assets
Kas dan setara kas 25.308.022
39.697.410 25.308.022
39.697.410 Cash and cash equivalents
Piutang usaha 25.061.235
55.082.491 25.061.235
55.082.491 Trade receivables
Piutang lain-lain - Other receivables -
pihak ketiga 199.974
159.642 199.974
159.642 third parties
Piutang dari pihak-pihak berelasi
284.709 6.338.792
284.709 6.338.792
Due from related parties Uang jaminan
303.753 250.864
303.753 250.864
Refundable deposits
Liabilitas Keuangan Financial Liabilities
Utang jangka pendek 2.723.802
11.540.000 2.723.802
11.540.000 Short-term loans
Utang usaha 72.699.307
76.838.222 72.699.307
76.838.222 Trade payables
Utang lain-lain 91.096
129.867 91.096
129.867 Other payables
Utang dividen 179.188
168.306 179.188
168.306 Dividends payable
Biaya akrual 1.711.561
3.644.728 1.711.561
3.644.728 Accrued expenses
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 981.540
1.569.493 981.540
1.569.493 benefits liability
Utang kepada pihak-pihak berelasi 7.982
105.332 7.982
105.332 Due to related parties
Utang jangka panjang yang akan jatuh tempo dalam
Current maturities satu tahun
1.843.646 2.306.153
1.843.646 2.306.153
of long-term debts Utang jangka panjang -
setelah dikurangi bagian yang akan jatuh dalam
Long-term debts - net of satu tahun
7.459.552 8.815.565
7.459.552 8.815.565
current maturities Liabilitas jangka panjang lainnya
108.288 -
108.288 -
Other non-current liability
Nilai wajar instrumen keuangan adalah jumlah dimana instrumen tersebut dapat dipertukarkan di
dalam transaksi
kini antara
pihak yang
berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar,
bukan di dalam penjualan yang dipaksakan atau likuidasi. Nilai wajar didapatkan dari kuotasi harga
pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya.
The fair value of a financial instrument is the amount at which the instrument could be exchanged in a
current transaction between knowledgeable willing parties in an arms-length transaction, other than in a
forced or liquidation sale situation. Fair values are obtained from quoted market prices, discounted
cash flow models and option pricing models, as appropriate.
Grup menggunakan hirarki nilai wajar untuk menentukan nilai wajar instrumen keuangan seperti
yang diungkapkan dalam Catatan 2t. The Group uses the fair value hierarchy in
determining the fair value of financial instruments as disclosed in Note 2t.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut
mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal.
Financial instruments presented in the consolidated statement of financial position are carried at their fair
value, otherwise, they are presented at carrying value as either these are reasonable approximation
of fair value or their fair values cannot be reliably measured.
