Aset Tidak Lancar Lainnya Other Non Current Assets

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 41 Pada 30 Juni 2016 uang muka pembelian kapal oleh Wintermar dan Winmar, para entitas anak. Kapal-kapal tersebut akan diserahterimakan pada tahun 2017 dan 2018. On June 30, 2016, advances for purchase of vessels by Wintermar and Winmar, the subsidiaries. Those vessels will be delivered in 2017 and 2018. Pada 31 Desember 2015, uang muka pembelian kapal oleh Wintermar, Winmar dan Sentosa, para entitas anak. Pada tahun 2016, kapal telah diserahterimakan kepada Sentosa. On December 31, 2015, advances for purchase of vessels by Wintermar, Winmar and Sentosa, the subsidiaries. In 2016, vessel has been delivered.to Sentosa. Deposito jaminan merupakan deposito pada PT Bank Mandiri Persero Tbk dan DBS Bank Ltd. Periode deposito adalah satu bulan dengan tingkat bunga rata-rata 0-1 per tahun. Deposito berjangka ini dijadikan sebagai jaminan pelaksanaan performance bond atas kontrak sewa kapal tertentu kepada beberapa pelanggan. Refundable deposits represent deposits at PT Bank Mandiri Persero Tbk and DBS Bank Ltd. The terms of the deposits are for one month period with average interest rate of 0-1 per annum. These time deposits are pledged as performance bond of certain vessel lease contracts to several customers. Aset yang tidak digunakan merupakan aset Perusahaan, Wintermar dan Winmar, para entitas anak, berupa kapal yang sudah tidak digunakan dan dinonaktifkan. Unused assets owned by the Company, Wintermar and Winmar, subsidiaries, are recorded as unused and laid up. 13. Utang Usaha 13. Accounts Payable Rincian utang usaha berdasarkan pemasok adalah sebagai berikut: A details of accounts payable by suppliers is as follows: 2016 2015 USD USD Pihak Berelasi lihat Catatan 10 1,530,990 1,844,003 Related Parties see Note 10 Pihak Ketiga Third Parties PT Mandiri Abadi Maritime 2,042,806 1,747,532 PT Mandiri Abadi Maritime PT Swire Altus Shipping 1,752,115 1,479,533 PT Swire Altus Shipping India Infrastructure Pte Ltd 973,167 881,397 India Infrastructure Pte Ltd PT Bahtera Niaga International 577,749 589,274 PT Bahtera Niaga International PT Logindo Samudramakmur 507,970 519,065 PT Logindo Samudramakmur PT Swiber Berjaya 407,772 406,811 PT Swiber Berjaya Oil States Skagit SMATCO LLC 212,673 -- Oil States Skagit SMATCO LLC PT Bumi Laut Perkasa 184,395 391,154 PT Bumi Laut Perkasa PT ASL Shipyard Indonesia 137,152 332,942 PT ASL Shipyard Indonesia Guangdong Yuexin Ocean Engineering Co., Ltd. -- 965,968 Guangdong Yuexin Ocean Engineering Co., Ltd. Lain-lain masing-masing di bawah USD 200,000 3,556,555 2,743,844 Others each below USD 200,000 Sub Total 10,352,354 10,057,520 Sub Total Total 11,883,344 11,901,523 Total Rincian utang usaha berdasarkan mata uang: Detail of accounts payable based on currencies: 2016 2015 USD USD US Dolar 9,901,013 10,319,376 US Dollar Rupiah 2016:Rp16,710,663,995; Rupiah 2016:Rp16,710,663,995; 2015: Rp 14,220,217,080 1,267,880 1,030,824 2015: Rp 14,220,217,080 Dolar Singapura 2016: SGD913,965; Singapore Dollar 2016: SGD913,965; 2015: SGD 779,957 677,538 551,323 2015: SGD 779,957 Dolar Brunei 2016: BND49,794 36,913 -- Brunei Dollar 2016: BND49,794 Total 11,883,344 11,901,523 Total Utang usaha timbul dari transaksi sewa kapal, pembelian sparepart dan dockingpemeliharaan kapal. Accounts payable are from transaction of charter of vessels, purchase of sparepart and dockingmaintenance of vessels. PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO INTERIM CONSOLIDATED KONSOLIDASIAN INTERIM Lanjutan FINANCIAL STATEMENTS Continued Per 30 Juni 2016 dan 31 Desember 2015 dan Periode 6 Enam As of June 30, 2016 and December 31, 2015 and For the 6 Six Bulan yang Berakhir pada 30 Juni 2016 dan 2015 Months Periods Ended June 30, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar 42 14. Beban Akrual

14. Accrued Expenses

2016 2015 USD USD Bunga 1,842,429 1,163,825 Interest Operasional dan Administrasi 300,957 287,309 Operation and Administration Lain-lain 36,280 61,280 Others Total 2,179,666 1,512,414 Total 15. Liabilitas Keuangan Lainnya 15. Other Financial Liabilities 2016 2015 USD USD Jangka Pendek Short Term Pengembalian Pokok Pajak Ditangguhkan 3,163 3,022 Deferred Tax Refund Penghasilan Bunga Pajak Ditangguhkan 60 57 Deferred Interest on Tax Refund Utang Lain-lain 73,946 59,336 Others payable Total Jangka Pendek 77,169 62,415 Total Short Term Jangka Panjang Long Term PACC Offshore Services Holdings Pte Ltd 14,462,381 13,922,410 PACC Offshore Services Holdings Pte Ltd PT Meratus Line 7,269,871 7,030,872 PT Meratus Line PT Edenvale 645,244 624,000 PT Edenvale PT Hamdok Argokaravi Raya 199,289 199,289 PT Hamdok Argokaravi Raya Total Jangka Panjang 22,576,785 21,776,571 Total Long Term Liabilitas keuangan lainnya jangka panjang merupakan utang PSV, Hammar, WMO dan WINO, entitas anak, untuk pembelian kapal. Other financial liabilities long term represent loans obtained by PSV, Hammar, WMO and WINO, subsidiaries, for the purchase of vessels. Berdasarkan shareholder’s loan agreement No 3446A.20IX2015WINO.398, WINO, entitas anak, mendapatkan fasilitas pinjaman tambahan modal kerja pada tanggal 8 Oktober 2015 dari Perusahaan sebesar 51 dan PACC Offshore Services Holdings Pte Ltd sebesar 49 dengan total maksimum pinjaman sebesar USD2,700,000, sehinga total fasilitas pinjaman adalah sebesar USD 17,750,000 untuk jangka waktu pinjaman yang tidak ditentukan. Based on shareholder’s loan agreement No 3446A.20IX2015WINO.398, WINO, subsidiary, received additional working capital loan facility at October 8, 2015 from the company of 51 and PACC Offshore Services Holdings Pte Ltd of 49 with total maximum loan amounted to USD2,700,000, thus total loan facility is amounted to USD 17,750,000 for undertermined loan term. 16. Utang Bank 16. Bank Loans Utang Bank Jangka Pendek Short Term Bank Loan Perusahaan dan entitas anak Wintermar dan Sentosa, memperoleh fasilitas kredit dari Citibank, N.A. sebesar USD10,000,000. Pinjaman ini dikenakan tingkat bunga pinjaman sebesar LIBOR + 2.0 per tahun dengan jangka waktu fasilitas pinjaman selama 1 tahun. Pinjaman ini dijamin dengan corporate guarantee dari Perusahaan. Pada tanggal 30 Juni 2016, saldo pinjaman ini sebesar USD5,078,953. The Company and subsidiaries Wintermar and Sentosa, obtained credit facilities from Citibank, N.A amounting to USD10,000,000. The loan bears annual interest rate of LIBOR + 2.0 with 1 year period facility. This loan is secured by corporate guarantee from the Company. As of June 30, 2016, the outstanding balance of this loan amounted to USD5,078,953.