PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN
31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA
TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT
PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND
DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED
SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED
- 48 - 15. UTANG LAIN-LAIN
15. OTHER PAYABLES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Pihak berelasi Related party
Entebe Shipping Pte Ltd -
99.431 Entebe Shipping Pte Ltd
Pihak ketiga Third parties
PT Bank Central Asia Tbk 82.925
- PT Bank Central Asia Tbk
PT Bank Victoria International Tbk 15.928
43.615 PT Bank Victoria International Tbk
Lain-lain 85.413
139.254 Others
Jumlah 184.266
182.869 Total
Jumlah 184.266
282.300 Total
Perusahaan melakukan transaksi pembelian kendaraan bermotor dengan utang pembiayaan
konsumen melalui PT Bank Victoria International Tbk, dan PT Bank Central Asia Tbk dengan jangka
waktu 1 sampai 3 tahun. The Company entered into vehicle purchase
transactions through consumer financing loan from PT Bank Victoria International Tbk and PT Bank
Centra Asia Tbk with terms of payment of 1 to 3 years.
16. UTANG PAJAK 16. TAX PAYABLES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Pajak penghasilan Income tax
Pasal 15 Article 15
Masa 62.261
53.807 Monthly
Tahunan Catatan 26 -
56.291 Annual Note 26
Pasal 21 95.193
395.784 Article 21
Pasal 2326 14.206
37.877 Article 2326
Pasal 4 2 3.106
3.172 Article 4 2
Pasal 29 71
71 Article 29
Denda pajak 21.201
424.368 Tax penalty
Pajak pertambahan nilai 64.233
678.494 Value added tax
Jumlah 260.271
1.649.864 Total
Surat Ketetapan Pajak Tax Assessment Letters
Denda pajak terdiri dari surat ketetapan pajak yang diterima Perusahaan untuk pajak pertambahan nilai
tahun pajak 2011. Tax penalty consist of tax assessment letters
received by the Company for value added tax year 2011.
Perusahaan tidak mengajukan surat keberatan terkait dengan surat ketetapan pajak tersebut.
The Company did not submit objection letter to Tax Office Service.
PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN
31 DESEMBER 2012 DIAUDIT DAN UNTUK PERIODE- PERIODE SEMBILAN BULAN YANG BERAKHIR PADA
TANGGAL 30 SEPTEMBER 2013 TIDAK DIAUDIT DAN 2012 DIAUDIT
PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2013 UNAUDITED AND
DECEMBER 31, 2012 AUDITED AND FOR THE NINE-MONTH PERIODS ENDED
SEPTEMBER 30, 2013 UNAUDITED AND 2012 AUDITED
- 49 - 17. BIAYA YANG MASIH HARUS DIBAYAR
17. ACCRUED EXPENSES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Tenaga ahli 2.748.466
1.163.084 Professional fee
Gaji dan upah 716.878
21.457 Salaries and wages
Operasional kapal 441.792
670.957 Vessel operation
Bahan bakar 216.815
120.754 Fuel
Sewa 125.886
277.282 Rental
Lain-lain 267.701
303.872 Others
Jumlah 4.517.538
2.557.406 Total
18. PINJAMAN JANGKA PANJANG 18. LONG-TERM LOANS
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Pihak ketiga Third parties
Pinjaman Sindikasi 45.372.261
- Syndicated Loan
PT Bank Permata Tbk 26.367.179
44.224.260 PT Bank Permata Tbk
PT Bank Internasional PT Bank Internasional
Indonesia Tbk 8.350.915
24.912.412 Indonesia Tbk
PT Indonesia Eximbank 6.806.938
7.256.457 PT Indonesia Eximbank
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Limited -
15.291.748 Banking Corporation Limited
PT Bank Danamon PT Bank Danamon
Indonesia Tbk -
10.512.019 Indonesia Tbk
Jumlah 86.897.293
102.196.896 Total
Dikurangi bagian yang jatuh tempo dalam satu tahun
11.034.584 30.868.713
Less current maturities Utang bank jangka panjang - bersih
75.862.709 71.328.183
Long-term bank loan - net
a. Utang Sindikasi a. Syndicate Loan
Pada tanggal 23 Mei 2013 Perusahaan memperoleh fasilitas pinjaman club deal dari
PT Bank ANZ Indonesia ANZ dan Standard Chartered Bank SCB sebesar USD 59.085.238
yang terdiri dari Fasilitas Term Loan sejumlah USD 46.738.760 dan fasilitas Revolving Credit
sejumlah USD 12.346.478. Pinjaman ini diperoleh Perusahaan dalam rangka loan refinancing.
Jangka waktu fasilitas Term Loan ini adalah 5 tahun termasuk periode tenggang selama 9
bulan. Fasilitas Term Loan ini memiliki tingkat bunga sebesar 3,25 diatas LIBOR. Fasilitas ini
seluruhnya telah dicairkan Perusahaan dalam beberapa kali pencairan selama periode 28 Mei
2013 sampai dengan 24 Juni 2013. On of May 23, 2013 the Company obtained a club
deal loan facility from PT Bank ANZ Indonsia ANZ and Standard Chartered Bank Indonesia
SCB amounting to USD 59,085,238 which consist of Term Loan Facility amounting to
USD 46,738,760 and Revolving Credit Facility amounting to USD 12,346,478 related to loan
refinancing. This Term Loan facility has a period of 5 years including a grace period of 9 months.
This Term Loan Facility has an interest rate of 3.25 above LIBOR. The Company had drawn all
of the facility in several times during period of May 28, 2013 to June 24, 2013.