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
- 38 - Pada tanggal 30 September 2013 dan 30 September
2012, jumlah persediaan yang diakui sebagai beban adalah masing-masing sebesar USD 20.649.525 dan
USD 20.000.398. As of September 30, 2013 and September 30, 2012,
inventories recognized in expenses amounted to USD 20,649,525 and USD 20,000,398, respectively.
9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA
9. ADVANCES AND PREPAID EXPENSES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Biaya dibayar dimuka Prepaid expenses
Asuransi 372.820
233.022 Insurance
Sewa 82.962
61.704 Rent
Uang muka Advances
Pemeliharaan kapal 1.518.675
1.543.262 Maintenance of vessels
Tambat dan pelabuhan 77.620
41.151 Port charges
Lain-lain 1.336.901
372.442 Others
Jumlah 3.388.978
2.251.581 Total
10. PROPERTI INVESTASI 10. INVESTMENT PROPERTY
Saldo awal Saldo akhir
Beginning Penambahan
Pengurangan Ending
balance Additions
Deductions balance
USD USD
USD USD
Bangunan Buildings
Biaya perolehan 1.179.309
- -
1.179.309 At cost
Akumulasi penyusutan 571.778
44.223 -
616.001 Accumulated depreciation
Jumlah Tercatat Bersih 607.531
563.308 Net Carrying Value
30 SeptemberSeptember 30, 2013
Saldo awal Saldo akhir
Beginning Penambahan
Pengurangan Ending
balance Additions
Deductions balance
USD USD
USD USD
Bangunan Buildings
Biaya perolehan 1.179.309
- -
1.179.309 At cost
Akumulasi penyusutan 512.812
58.966 -
571.778 Accumulated depreciation
Jumlah Tercatat Bersih 666.497
607.531 Net Carrying Value
31 DesemberDecember 31 , 2012
Properti investasi merupakan investasi pada bangunan seluas 636,86 m2 milik Perusahaan di
Gedung Graha Irama lantai 8, JI. H.R Rasuna Said, Kuningan, Jakarta Selatan.
Investment property pertains to building with total area of 636.86 sqm owned by the Company located
at 8
th
floor Graha Irama Building, Jl. H.R. Rasuna Said, Kuningan, South Jakarta.
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
- 39 - Pada tanggal 30 September 2013, properti investasi
berupa bangunan telah diasuransikan kepada PT Sompo Japan Insurance Indonesia, pihak ketiga,
terhadap risiko kerugian dengan nilai pertanggungan sebesar USD 539.590. Manajemen berpendapat
bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang
dipertanggungkan. On September 30, 2013, the building was insured
with PT Sompo Japan Insurance Indonesia, third party, against possible losses with sum insured of
USD 539,590. Management believes that the amount is adequate to cover possible losses on the assets
insured.
Pada tanggal 30 September 2013, nilai wajar properti investasi Grup adalah sebesar USD 881.159.
On September 30, 2013, the fair value of the Group’s investment property is USD 881,159.
11. ASET TETAP 11. PROPERTY, VESSELS AND EQUIPMENT
1 Januari 30 September
January 1, Penambahan
Pengurangan Reklasifikasi
September 30, 2013
Additions Deductions
Reclassification 2013
USD USD
USD USD
USD Biaya perolehan:
At cost: Pemilikan langsung
Direct acquisitions Tanah
214.059 -
- -
214.059 Land
Bangunan dan prasarana Buildings and building
bangunan 2.747.150
6.993 -
257.660 3.011.803
infrastructure Alat-alat pengangkutan
4.445.674 -
- -
4.445.674 Heavy equipment
Kapal 337.012.973
4.634.543 -
3.776.108 345.423.624
Vessels Kendaraan
1.021.301 155.049
76.902 -
1.099.448 Vehicles
Peralatan kantor 950.005
178.831 -
- 1.128.836
Office equipment Aset dalam penyelesaian
Construction in progress Bangunan dan prasarana
263.338 341.981
- 257.660
347.659 Buildings and improvements
Kapal 4.538.477
2.091.401 -
3.776.108 2.853.770
Vessels Jumlah
351.192.977 7.408.798
76.902 -
358.524.873 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan dan prasarana Buildings and building
bangunan 683.054
108.532 -
- 791.586
infrastructure Alat-alat pengangkutan
2.486.546 443.893
- -
2.930.439 Heavy equipment
Kapal 59.771.072
16.799.671 -
- 76.570.743
Vessels Kendaraan
824.897 82.792
76.902 -
830.787 Vehicles
Peralatan kantor 603.565
127.435 -
- 731.000
Office equipment Jumlah
64.369.134 17.562.323
76.902 -
81.854.555 Total
Jumlah Tercatat Bersih 286.823.843
276.670.318 Net Carrying Value