the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and
for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated
105
30. ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
30. ASSETS AND LIABILITIES IN FOREIGN
CURRENCIES continued
20 Maret 2015 Tanggal
Penyelesaian Laporan
keuangan Konsolidasian
March 20, 2015 31 Desember 2014
Consolidated Tanggal
Pelaporan Financial
Mata Uang
Asing December 31, 2014
Statements Foreign Currencies Reporting Date
Completion Date
Liabilitas Liabilities
Utang usaha Trade
payables Euro
1.761.327 2.142.654
1.881.186 Euro
Dolar Singapura 4.508.373
3.414.660 3.253.973
Singapore Dollars
Rupiah 9.147.711.623
731.817 699.634
Rupiah Utang lain-lain
Other payables Dolar Singapura
10.228 7.747
7.382 Singapore
Dollars Rupiah
9.281.965 743
710 Rupiah
Dolar Australia 76.962
63.217 59.122
Australia Dollars
Biaya akrual Accrued
expenses Rupiah
6.742.082.559 539.367
515.647 Rupiah
Dolar Singapura 532.467
403.292 384.314
Singapore Dollars
Euro 415.115
504.987 443.364
Euro Utang kepada pihak-pihak berelasi
Due to related parties Rupiah
60.624.724 4.850
4.637 Rupiah
Utang pajak Taxes payables
Rupiah 12.176.719.012
974.138 931.298
Rupiah Euro
13.750 16.727
14.686 Euro
Liabilitas imbalan kerja karyawan Short-term employee benefits
jangka pendek liability
Dolar Singapura 1.207.458
914.533 871.497
Singapore Dollars
Rupiah 8.082.607.730
646.609 618.173
Rupiah Pinjaman jangka panjang
Long-term debts
Dolar Singapura 2.798.828
2.119.819 2.020.088
Singapore Dollars
Uang muka pelanggan Advances from customers
Rupiah 227.812.817
18.225 17.424
Rupiah Liabilitas imbalan kerja karyawan
jangka panjang Long-term employee benefits liability
Rupiah 72.689.113.198
5.815.129 5.559.397
Rupiah Sub-jumlah
18.318.514 17.282.532
Sub-total
Liabilitas Neto dalam Mata Uang Net Liabilities in Foreign
Asing 11.986.130
11.274.082 Currencies
31. INSTRUMEN KEUANGAN 31. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada
tanggal-tanggal 31 Desember 2014 dan 2013.
The following table sets out the carrying value and estimated fair value of the Group’s financial
instruments as of December 31, 2014 and 2013.
Nilai tercatat
Nilai wajar
Carrying amount Fair
value 31 Desember December 31
31 Desember December 31 2014
2013 2014
2013 Aset
Keuangan Financial Assets
Kas dan setara kas 39.697.410
41.668.544 39.697.410
41.668.544 Cash and cash equivalents
Piutang usaha 55.082.491
51.392.721 55.082.491
51.392.721 Trade receivables
Piutang lain-lain - Other
receivables -
pihak ketiga 159.642
179.811 159.642
179.811 third parties
Piutang dari pihak-pihak berelasi
6.338.792 6.328.495
6.338.792 6.328.495
Due from related parties Uang jaminan
250.864 252.238
250.864 252.238
Refundable deposits
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and
for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated
106
31. INSTRUMEN KEUANGAN lanjutan 31. FINANCIAL INSTRUMENTS continued
Nilai tercatat Nilai wajar
Carrying amount Fair
value 31 Desember December 31
31 Desember December 31 2014
2013 2014
2013 Liabilitas
Keuangan Financial Liabilities
Utang jangka pendek 11.540.000
- 11.540.000
- Short-term loan
Utang usaha
76.838.222 90.455.042
76.838.222 90.455.042
Trade payables Utang
lain-lain 129.867
138.616 129.867
138.616 Other payables
Utang dividen
168.306 106.243
168.306 106.243
Dividends payable Biaya
akrual 3.644.728
4.931.290 3.644.728
4.931.290 Accrued expenses
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 1.569.493
1.447.794 1.569.493
1.447.794 benefits liability
Utang kepada pihak-pihak berelasi 105.332
2.768 105.332
2.768 Due to related parties
Utang jangka panjang yang akan jatuh tempo
Current maturities satu
tahun 2.306.153
7.060.564 2.306.153
7.060.564 of long-term debts
Utang jangka panjang - setelah dikurangi bagian
yang akan jatuh dalam Long-term debts - net of
satu tahun
8.815.565 6.382.971
8.815.565 6.382.971
current maturities
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 hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan:
The Group uses the following hierarchy in determining the fair value of financial instruments:
• Tingkat
1: Nilai wajar diukur berdasarkan
harga kuotasi tidak disesuaikan dalam pasar aktif untuk aset atau
liabilitas sejenis. •
Level 1: Fair value measured based on quoted price unadjusted in active markets for
identical assets or liabilities. •
Tingkat 2:
Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana
seluruh input yang mempunyai efek yang signifikan atas nilai wajar
dapat diobservasi baik secara langsung maupun tidak langsung.
• Level 2: Fair value measured based on the
valuation techniques for which all inputs which have a significant effect
on the recorded fair value are observable, either directly or indirectly.
• Tingkat
3: Nilai wajar diukur berdasarkan
teknik-teknik valuasi, dimana seluruh input yang mempunyai efek
yang signifikan atas nilai wajar tidak dapat diobservasi baik secara
langsung maupun tidak langsung. • Level
3: Fair value measured based on the valuation techniques for which all
inputs which have a significant effect on the recorded fair value are not
observable, either directly or indirectly.
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 the 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.