PREPAID EXPENSES AND OTHER CURRENT ASSETS
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan
untuk Periode 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, 2016 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
64
9. INVESTASI PADA ENTITAS ASOSIASI lanjutan 9. INVESTMENTS IN ASSOCIATES continued
Citra Sumit Valind Investment Pte. Ltd. CSV Citra Sumit Valind Investment Pte. Ltd. CSV
Pada tahun 1996, Perusahaan membeli 840.000 saham dengan nilai investasi sebesar Sin840.000
setara dengan AS597.143 yang merupakan 30 kepemilikan CSV, perusahaan yang didirikan di
Singapura. Selain sebagai perusahaan induk, kegiatan utama CSV adalah penyediaan dukungan
teknis kepada entitas anaknya sejak tahun 2013 menjadi entitas asosiasi CSV yang bergerak dalam
bidang penguliran pipa, perbaikan dan perawatan segala jenis pipa casing dan pipa pengeboran dan
memproduksi sambungan pipa untuk aktivitas pengeboran minyak.
In 1996, the Company acquired 840,000 shares with investment value of Sin840,000 equivalent to
US597,143 which represent 30 ownership interest in CSV, which is incorporated in Singapore.
Aside from being a holding company, CSV is involved in activities mainly in providing technical
support services to its subsidiary since 2013 become associate of CSV, which is engaged in
threading, repairing and restoring various kinds of casing and drill pipes, and producing connections
for servicing petroleum exploration activities.
Pada tanggal 23 Februari 2006, Perusahaan mengadakan perjanjian jual beli saham dengan
UMW Corporation Sdn Bhd UMW, dimana Perusahaan membeli kepemilikan saham UMW di
CSV. Jumlah saham yang dibeli adalah 504.000 saham, yang merupakan 18 kepemilikan. Nilai
investasi tersebut adalah sebesar Sin1.692.000 setara dengan AS1.045.875. Dengan akuisisi ini,
persentase kepemilikan saham Perusahaan di CSV meningkat menjadi 48.
On February 23, 2006, the Company entered into a share sale and purchase agreement with UMW
Corporation Sdn Bhd UMW, whereby the Company purchased UMW’s share ownership in
CSV. A total of 504,000 shares was purchased, which represent 18 ownership interest. The
purchase price
amounted to
Sin1,692,000 equivalent to US1,045,875. With this acquisition,
the Company’s share ownership in CSV increased to 48.
PT Pelayaran Citranstirta Tatasarana CITA PT Pelayaran Citranstirta Tatasarana CITA
Pada tanggal 13 Agustus 2014, berdasarkan akta notaris Ruth Widyastuti, S.H. No. 03, PT Pelayaran
Citranstirta Tatasarana CITA, Entitas Anak melalui CPPI meningkatkan modal dasar dari
Rp4.000.000.000 menjadi Rp10.000.000.000. Atas peningkatan modal dasar tersebut, PT Citra
Agramasinti Nusantara CAN, pihak berelasi, menempatkan dan menyetor penuh 4.200.000
saham atau sebesar Rp4.200.000.000 setara dengan AS359.497 yang menghasilkan kenaikan
pada saham yang ditempatkan dan disetor penuh dari Rp4.000.000.000 menjadi Rp8.200.000.000.
Dengan adanya peningkatan modal tersebut, kepemilikan langsung CPPI pada CITA menurun
dari 99,9750 menjadi 48,7683. Secara simultan, kepemilikan tidak langsung Grup pada CITA
menurun dari 98,9203 menjadi 48,25. CITA tidak lagi dikonsolidasi oleh Grup mulai bulan
Agustus 2014 dan disajikan sebagai investasi dengan metode ekuitas. Sisa kepemilikan di CITA
dicatat pada nilai wajarnya pada saat pengendalian hilang tanggal dekonsolidasi Catatan 34.
On August 13, 2014, based on the notarial deed No. 03 of Ruth Widyastuti, S.H., PT Pelayaran
Citranstirta Tatasarana CITA, a Subsidiary through CPPI, increased its authorized share
capital from Rp4,000,000,000 to Rp10,000,000,000. From the additional authorized shares, PT Citra
Agrimasinti Nusantara CAN, an affiliated company, had subscribed and fully paid 4,200,000 shares or
Rp4,200,000,000 equivalent to US359,497 which
resulted to the increase of CITA’s issued and fully paid
shares from
Rp4,000,000,000 to
Rp8,200,000,000. As a result, CPPI’s direct ownership interest in CITA has decreased from
99.9750 to 48.7683. Simultaneously, the indirect ownership interest of the Group in CITA has
decreased from 98.9203 to 48.25. CITA was deconsolidated by the Group in August 2014 and
was presented as an investment under the equity method. The remaining ownership interest in CITA
was recorded at fair value when the control was lost date of deconsolidation Note 34.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan
untuk Periode 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, 2016 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
65
10. ASET TETAP 10. PROPERTY, PLANT AND EQUIPMENT
Aset tetap terdiri dari: Property, plant and equipment consist of the
following:
Selisih Kurs Karena
Penjabaran Keuangan
Difference in Saldo Awal
Foreign Saldo Akhir
Beginning Penambahan Pengurangan Reklasifikasi
Currency Ending
30 Juni 2016 Balance
Additions Deductions
Reclassifications Translation
Balance 30 June 2016
Biaya Perolehan Cost
Hak atas tanah 1.997.799
- -
- -
1.997.799 Landrights
Pengembangan prasarana 422.573
- -
- -
422.573 Leasehold improvements
Bangunan dan prasarana 52.781.839
- -
- -
52.781.839 Building and improvements
Mesin dan peralatan 81.488.849
430.600 -
- 1.837
81.917.612 Machinery and equipment
Peralatan kantor 1.969.351
1.189 1.438
- 4.518
1..964.584 Office equipment
Peralatan pengangkutan 1.885.104
- 136.611
- 6.716
1.741.777 Transportation equipment
Aset dalam penyelesaian 22.001.023
395.461 -
- -
22.396.484 Construction in progress
Total 162.546.538
827.250 138.049
- 13.071
163.222.668 Total
Akumulasi Penyusutan
Accumulated Depreciation
Pengembangan prasarana 192.231
42.244 -
- -
234.475 Leasehold improvements
Bangunan dan prasarana 24.750.484
769.907 -
- -
25.520.391 Building and improvements
Mesin dan peralatan 65.270.571
2.134.890 -
- 1.920
67.403.541 Machinery and equipment
Peralatan kantor 1.626.451
37.407 779
- 3.719
1.659.360 Office equipment
Peralatan pengangkutan 1.588.118
64.157 136.611
- 2.775
1.512.889 Transportation equipment
Total 93.427.855
3.048.605 137.390
- 8.414
96.330.656 Total
Nilai Buku Neto 69.118.683
66.892.012 Net Book Value
Selisih Kurs Karena
Penjabaran Keuangan
Difference in Saldo Awal
Foreign Saldo Akhir
Beginning Penambahan Pengurangan Reklasifikasi
Currency Ending
31 Desember 2015 Balance
Additions Deductions
Reclassifications Translation
Balance 31 December 2015
Biaya Perolehan Cost
Hak atas tanah 1.965.577
32.222 -
- -
1.997.799 Landrights
Pengembangan prasarana 422.573
- -
- -
422.573 Leasehold improvements
Bangunan dan prasarana 51.606.725
53.346 -
1.121.768 -
52.781.839 Building and improvements
Mesin dan peralatan 81.342.156
716.263 1.595.916
1.027.617 1.271
81.488.849 Machinery and equipment
Peralatan kantor 3.297.853
341.877 1.660.641
- 9.738
1.969.351 Office equipment
Peralatan pengangkutan 1.876.723
28.920 -
- 20.539
1.885.104 Transportation equipment
Aset dalam penyelesaian 13.065.206
11.085.202 -
2.149.385 -
22.001.023 Construction in progress
Total 153.576.813
12.257.830 3.256.557
- 31.548
162.546.538 Total
Akumulasi Penyusutan
Accumulated Depreciation
Pengembangan prasarana 107.716
84.515 -
- -
192.231 Leasehold improvements
Bangunan dan prasarana 23.215.990
1.540.270 5.776
- -
24.750.484 Building and improvements
Mesin dan peralatan 62.622.287
4.251.561 1.580.410
22.230 637
65.270.571 Machinery and equipment
Peralatan kantor 3.101.391
169.958 1.659.506
22.230 7.622
1.626.451 Office equipment
Peralatan pengangkutan 1.435.359
163.189 -
- 10.430
1.588.118 Transportation equipment
Total 90.482.743
6.209.493 3.245.692
- 18.689
93.427.855 Total
Nilai Buku Neto 63.094.070
69.118.683 Net Book Value
Pembebanan penyusutan adalah sebagai berikut: Depreciation expense allocation is as follows:
Enam bulan yang berakhir pada tanggal 30 Juni Six months ended June 30
2016 2015
Beban pokok penjualan dan jasa 2.813.454
2.966.249 Cost of sales and services
Beban umum dan administrasi General and administrative expenses
Catatan 24 235.151
255.490 Note 24
Total 3.048.605
3.221.739 Total