Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
108
31. ASET D AN LIABILITAS DAL AM MATA U ANG ASING lanjutan
31. ASSETS AND
LIABILITIES IN
FOREIGN CURRENCIES continued
18 Februari 2013 Tanggal Pen yelesaian
Laporan Keuangan Konsolidasian
February 18, 2013 31 Desember 2012
Consolidate d Tanggal Pelaporan
Financial Mata Uang Asi ng December 31, 2012
Statements Foreign Currencies Reporting Da te
Completion Da te
Liabilitas lanjutan Liabilities continued
Beban mas ih har us dibayar Accrued expenses
Rupiah 11.238.321.180
1.157.547 1.160.984
Rupiah Dolar Singapura
137.425 112.370
110.836 Singapore dollar
Euro 12.000
15.897 16.009
Euro Liabilitas im balan kerja karyawan
jangk a pendek Short-term employ ee benefits liability
Rupiah 5.902.242.719
607.931 609.735
Rupiah Dolar Singapura
726.916 594.388
586.270 Singapore dollar
Utang kepada pihak- pihak berelasi Due to related parties
Dolar Singapura 2.873
2.349 2.317
Singapore dollar Utang pajak
Taxes payables Rupiah
4.848.368.932 499.382
500.865 Rupiah
Dolar Singapura 26.100
21.342 21.050
Singapore Dollar Euro
1.016 1.346
1.355 Euro
Pinjam an jangka panjang Long-term debts
Rupiah 385.437.500
39.700 39.818
Rupiah Dolar Singapura
2.107.492 1.723.262
1.699.729 Singapore dollar
Uang muk a pelanggan Advances from customers
Rupiah 317.418.546
32.694 32.791
Rupiah Penyisihan beban imbalan ker ja
Provision for employ ee benefits Rupiah
52.489.524.272 5.406.421
5.422.472 Rupiah
Sub-jum lah 17.477.020
17.413.631 Sub-total
Aset Neto dalam Mata U ang Asing 14.210.86 6
14.230.5 15 Net Ass ets in Foreign Currencies
32. INSTRUMEN KEUANG AN 32. FINANCIAL INSTRUMENTS
Tabel berikut meny ajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada
tanggal-tanggal 31 Desember 2012, 31 Desember 2011 dan 1 Januari 201131 Desember 2010.
The following table sets out the carrying value and estimated fair value of the Group’s financial
instruments as
of December
31, 2012,
December 31, 2011
and January
1, 2011December 31, 2010.
Nilai tercatat Nilai waj ar
Carrying value Fair value
1 Jan., 2011 1 Jan., 2011
31 Des., 2010 31 Des., 2010
Jan. 1, 2011 Jan. 1, 2011
2012 2011
Dec. 31, 2010 2012
2011 Dec. 31, 2010
Aset Keuangan Financial Assets
Cash and cash
Kas dan setara kas 28.491.903 60.639.445 43.063.013 28.491.903 60.639.445 43.063.013
equivalents Piutang usaha
51.135.329 28.846.771 47.596.484 51.135.329 28.846.771 47.596.484 Trade receivables
Pendapatan yang belum ditagih
- -
190.222 -
- 190.222
Unbilled revenue Piutang lain-lain -
Other receivables - pihak ketiga
272.055 138.740
2.263.084 272.055
138.740 2.263.084
third parties Piutang dari pihak-pihak
berelasi 6.539.698
6.277.235 177.679
6.539.698 6.277.235
177.679 Due from related parties Deposito berjangka
yang dibatasi Restricted time
penggunaannya -
2.000.000 1.526.753
- 2.000.000
1.526.753 deposits
Uang jaminan 79.652
103.539 187.087
79.652 103.539
187.087 Refundable deposits
Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
109
32. INSTRUMEN KEUANG AN lanjutan 32. FINANCIAL INSTRUMENTS continued
Nilai tercatat Nilai waj ar
Carrying amount Fair value
1 Jan., 2011 1 Jan., 2011
31 Des., 2010 31 Des., 2010
Jan. 1, 2011 Jan. 1, 2011
2012 2011
Dec. 31, 2010 2012
2011 Dec. 31, 2010
Liabilitas Keuangan Financial Liabilities
Pinjaman jangka pendek 21.984.337 10.206.552 29.423.536 21.984.337 10.206.552 29.423.536 Short-term loans
Utang usaha 66.722.822 53.390.600 80.636.811 66.722.822 53.390.600 80.636.811
Trade payables Utang lain-lain
1.253.543 3.150.932
415.026 1.253.543
3.150.932 415.026
Other payables Utang dividen
83.654 35.707
42.573 83.654
35.707 42.573
Dividends payable Beban masih harus
dibayar 5.011.368
3.033.238 10.148.281 5.011.368
3.033.238 10.148.281 Accrued expenses
Liabilitas imbalan kerja Short-term e mployee
karyawan jangka pendek 1.202.326
1.495.099 578.351
1.202.326 1.495.099
578.351 benefits liability
Utang kepada pihak-pihak berelasi
2.845 14.156
2.166.922 2.845
14.156 2.166.922
Due to related parties Pinjaman jangka panjang -
yang akan jatuh tempo Current maturities
satu tahun 6.115.056
4.353.930 5.942.254
6.115.056 4.353.930
5.942.254 of long-term debts
Pinjaman jangka panjang - setelah dikurangi bagian
yang akan jatuh dalam Long-term debts - net of
satu tahun 10.230.627 15.930.358 22.341.830 10.230.627 15.930.358 22.341.830
current maturities
Nilai wajar instrumen keuangan adalah jumlah di mana 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 y ang dipaksakan atau likuidasi. Nilai wajar didapatkan dari kuotasi harga
pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarny a.
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.
Perusahaan menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan:
• Tingkat 1: Nilai wajar diukur berdasarkan
harga kuotasi tidak disesuaikan dalam pasar aktif untuk asset atau
liabilitas sejenis. • Tingkat 2: Nilai
wajar diukur berdasarkan teknik-teknik
v aluasi, dimana
seluruh input y ang mempuny ai ef ek y ang signifikan atas nilai wajar
dapat diobservasi baik secara langsung maupun tidak langsung.
• Tingkat 3: Nilai wajar diukur berdasarkan
teknik-teknik v aluasi,
dimana seluruh input y ang mempuny ai ef ek
y ang signif ikan atas nilai wajar tidak dapat diobservasi baik secara
langsung maupun tidak langsung. The Company uses the following hierarchy in
determining the fair value of financial instruments: •
Level 1: Fair value measured based on quoted price unadjusted in active markets for
identical assets or liabilities •
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. •
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 wajarny a atau nilai wajarny a tidak dapat diukur secara andal.
Financial instruments presented in the consolidated statements 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.