Laba Periode Berjalan Income for the Period Aset Assets

the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan 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, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 97

30. ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan

30. ASSETS AND

LIABILITIES IN FOREIGN CURRENCIES continued 26 Agustus 2014 Tanggal Penyelesaian Laporan keuangan Konsolidasian Interim August 26, 2014 30 Juni 2014 Interim Consolidated Tanggal Pelaporan Financial Mata Uang Asing June 30, 2014 Statements Foreign Currencies Reporting Date Completion Date Aset lanjutan Assets continued Uang jaminan Refundable deposits Rupiah 831.170.940 69.444 70.949 Rupiah Piutang dari pihak-pihak berelasi Due from related parties Dolar Singapura 129.062 103.328 103.209 Singapore dollars Rupiah 540.244.683 45.137 46.116 Rupiah Taksiran tagihan pajak penghasilan Estimated claims for tax refund Rupiah 626.315.893 52.328 53.463 Rupiah Sub-jumlah 7.414.914 7.439.363 Sub-total Liabilitas Liabilities Utang jangka pendek Short-term loans Dolar Singapura 191.305 153.169 152.983 Singapore dollars Utang usaha Trade payables Euro 8.056.567 10.993.996 10.635.879 Euro Dolar Singapura 3.256.790 2.607.418 2.604.392 Singapore dollars Rupiah 8.129.766.560 679.235 693.962 Rupiah Poundsterling 580 988 962 Poundsterling Utang lain-lain Other payables Dolar Singapura 14.399 11.528 11.515 Singapore dollars Rupiah 34.217.255 2.859 2.921 Rupiah Biaya akrual Accrued expenses Rupiah 5.660.955.411 472.968 483.223 Rupiah Dolar Singapura 75.707 60.612 60.541 Singapore dollars Euro 41.027 55.985 54.162 Euro Dollar Australia 32.067 30.180 29.806 Australian dollars Utang kepada pihak-pihak berelasi Due to related parties Rupiah 42.189.298 3.524 3.601 Rupiah Dolar Singapura 150 119 230 Singapore dollars Utang pajak Taxes payables Rupiah 37.657.378.024 3.146.153 3.214.458 Rupiah Liabilitas imbalan kerja karyawan Short-term employee benefits jangka pendek liability Rupiah 6.856.768.801 572.877 585.298 Rupiah Pinjaman jangka panjang Long-term debts Dolar Singapura 4.256.456 3.407.938 3.403.806 Singapore dollars Uang muka pelanggan Advances from customers Rupiah 329.491.790 27.529 28.126 Rupiah Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liability Rupiah 65.616.350.551 5.482.191 5.601.054 Rupiah Sub-jumlah 27.709.269 27.566.919 Sub-total Liabilitas Neto dalam Mata Uang Asing 20.294.355 20.127.556 Net Liabilities in Foreign Currencies 31. INSTRUMEN KEUANGAN 31. FINANCIAL INSTRUMENTS Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal-tanggal 30 Juni 2014 dan 31 Desember 2013. The following table sets out the carrying value and estimated fair value of the Group’s financial instruments as of June 30, 2014 and December 31, 2013. Nilai tercatat Nilai wajar Carrying amount Fair value 30 Juni 31 Des 30 Juni 31 Des June 30, Dec 31, June 30, Dec 31, 2014 2013 2014 2013 Aset Keuangan Financial Assets Kas dan setara kas 59.791.139 41.668.544 59.791.139 41.668.544 Cash and cash equivalents Piutang usaha 17.252.601 51.392.721 17.252.601 51.392.721 Trade receivables Piutang lain-lain - Other receivables - pihak ketiga 258.469 179.811 258.469 179.811 third parties the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan 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, 2014 and for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated 98 31. INSTRUMEN KEUANGAN lanjutan 31. FINANCIAL INSTRUMENTS continued Nilai tercatat Nilai wajar Carrying amount Fair value 30 Juni 31 Des 30 Juni 31 Des June 30, Dec 31, June 30, Dec 31, 2014 2013 2014 2013 Aset Keuangan lanjutan Financial Assets continued Piutang dari pihak-pihak berelasi 10.402.234 6.328.495 10.402.234 6.328.495 Due from related parties Uang jaminan 253.492 252.238 253.492 252.238 Refundable deposits Liabilitas Keuangan Financial Liabilities Utang jangka pendek 12.594.183 2.558.679 12.594.183 2.558.679 Short-term loans Utang usaha 84.137.959 88.092.706 84.137.959 88.092.706 Trade payables Utang lain-lain 14.653 76.575 14.653 76.575 Other payables Utang dividen 27.373.992 106.243 27.373.992 106.243 Dividends payable Biaya akrual 3.355.098 4.931.290 3.355.098 4.931.290 Accrued expenses Liabilitas imbalan kerja karyawan Short-term employee jangka pendek 1.092.696 1.447.794 1.092.696 1.447.794 benefits liability Utang kepada pihak-pihak berelasi 3.643 2.768 3.643 2.768 Due to related parties Utang jangka panjang yang akan jatuh tempo Current maturities satu tahun 2.590.860 6.970.099 2.590.860 6.970.099 of long-term debts Utang jangka panjang - setelah dikurangi bagian yang akan jatuh dalam Long-term debts - net of satu tahun 9.647.078 6.277.093 9.647.078 6.277.093 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: • 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 valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung. • 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. The Group 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 interim 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 interim 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.