the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 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, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
39
3. PERTIMBANGAN, ESTIMASI
DAN ASUMSI
YANG SIGNIFIKAN lanjutan 3.
SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS continued
Estimasi dan Asumsi lanjutan Estimates and Assumptions continued
Penyisihan Keusangan Persediaan Allowance for Obsolescence of Inventories
Penyisihan penurunan nilai pasar dan keusangan persediaan, jika ada, diestimasi berdasarkan fakta
dan situasi yang tersedia, termasuk namun tidak terbatas kepada, kondisi fisik persediaan yang
dimiliki,
harga jual
pasar, estimasi
biaya penyelesaian dan estimasi biaya yang timbul untuk
penjualan. Provisi
dievaluasi kembali
dan disesuaikan jika terdapat tambahan informasi yang
mempengaruhi jumlah yang diestimasi. Penjelasan lebih rinci diungkapkan dalam Catatan 7.
Allowance for decline in market value and obsolescence of inventories, if any, is estimated
based on available facts and circumstances, including but not limited to, the inventories’ own
physical conditions, their market selling prices, estimated costs of completion and estimated costs
to be incurred for their sales. The provisions are re- evaluated and adjusted as additional information
received affects the estimated amount. Further details are disclosed in Note 7.
Penyusutan Aset Tetap Depreciation of Property, plant and equipment
Biaya perolehan aset tetap disusutkan dengan menggunakan metode garis lurus berdasarkan
taksiran masa manfaat ekonomisnya. Manajemen mengestimasi masa manfaat ekonomis aset tetap
antara 3 sampai dengan 20 tahun. Ini adalah umur yang secara umum diharapkan dalam industri
dimana Grup menjalankan bisnisnya. Perubahan tingkat pemakaian dan perkembangan teknologi
dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset, dan karenanya biaya penyusutan
masa depan mungkin direvisi. Penjelasan lebih lanjut diungkapkan dalam Catatan 10.
The costs of property, plant and equipment are depreciated on a straight-line method over their
estimated useful lives. Management properly estimates the useful lives of these property, plant
and equipment to be within 3 to 20 years. These are common life expectancies applied in the
industry where the Group conducts its business. Changes in the expected level of usage and
technological development could impact the economic useful lives and the residual values of
these assets, and therefore future depreciation charges could be revised. Further details are
disclosed in Note 10.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas perbedaan temporer sepanjang besar kemungkinannya bahwa
laba kena pajak akan tersedia di masa depan sehingga
perbedaan temporer
yang dapat
dikurangkan tersebut dan akumulasi rugi pajak yang belum dikompensasi dapat digunakan.
Estimasi signifikan oleh manajemen diperlukan dalam menentukan jumlah aset pajak tangguhan
yang dapat diakui, berdasarkan saat penggunaan dan tingkat laba kena pajak mendatang disertai
dengan strategi perencanaan pajak mendatang. Deferred tax assets are recognized for temporary
differences to the extent that it is probable that sufficient taxable profit will be available in the future
against which
these deductible
temporary differences and carry forward of unused tax losses
can be utilized. Significant management estimates are required to determine the amount of deferred
tax assets that can be recognized, based upon the likely timing and the level of future taxable profits,
together with future tax planning strategies.
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of the following:
30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014
Kas kecil 18.788
21.455 Petty cash fund
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 573.330
448.997 - Indonesia
PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk
- Indonesia 473.980
154.225 - Indonesia
Lain-lain masing-masing di bawah AS50.000
46.577 36.171
Others each below US50,000
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 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, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
40
4. KAS DAN SETARA KAS lanjutan 4. CASH AND CASH EQUIVALENTS continued
30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014
Kas di bank lanjutan Cash in banks continued
Dolar AS U.S. Dollars
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 25.195.399
19.905.573 Persero Tbk - Indonesia
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Limited Banking Corporation Limited
- Indonesia 6.671.156
4.909.544 - Indonesia
Standard Chartered Bank Standard Chartered Bank
- Singapura 2.013.942
4.195.266 - Singapore
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk - Indonesia 2.320.419
3.812.242 Persero Tbk - Indonesia
JPMorgan Chase, NA - AS 1.962.489
2.055.766 JPMorgan Chase, NA - USA
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 293.031
689.476 - Indonesia
Lain-lain masing-masing di bawah AS500.000
209.519 245.835
Others each below US500,000 Dolar Singapura
Singapore Dollars PT Bank CIMB Niaga Tbk
PT Bank CIMB Niaga Tbk - Indonesia
592.730 996.865
- Indonesia Standard Chartered Bank
Standard Chartered Bank - Singapura
3.366.890 138.012
- Singapore Lain-lain masing-masing
Others di bawah AS100.000
48.300 43.209
each below US100,000 Euro
Euro Standard Chartered Bank
Standard Chartered Bank - Singapura
87.986 95.732
- Singapore PT Bank Mandiri
PT Bank Mandiri Persero Tbk - Indonesia
- 30.647
Persero Tbk - Indonesia Lain-lain masing-masing
Others di bawah AS100.000
231.922 139.130
each below US100,000 Dirham Uni Emirat Arab
United Arab Emirates Dirham National Bank of Dubai
National Bank of Dubai - Uni Emirat Arab
70.858 39.273
- United Arab Emirates First East Export
First East Export Bank, PLC - Malaysia
16.250 16.250
Bank, PLC - Malaysia Dolar Australia
Australian Dollars Australia and New Zealand Banking
Australia and New Zealand Banking Group Limited - Australia
17.328 41.189
Group Limited - Australia Ringgit Malaysia
Malaysian Ringgit CIMB Bank Berhad - Malaysia
1.577 1.710
CIMB Bank Berhad - Malaysia Setara kas - deposito berjangka
Cash equivalents - time deposits Dolar AS
U.S. Dollars The Hongkong and Shanghai
The Hongkong and Shanghai Banking Corporation Limited
Banking Corporation Limited - Indonesia
- 500.000
- Indonesia ING Bank NV - Belanda
500.000 500.000
ING Bank NV - Netherlands Lain-lain masing-masing
di bawah AS500.000 317.762
316.116 Others each below US500,000
Euro Euro
ING Bank NV - Belanda 88.563
131.633 ING Bank NV - Netherlands
Rupiah Rupiah
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 152.117
157.755 - Indonesia
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 73.039
75.339 Persero Tbk - Indonesia
Jumlah 45.343.952
39.697.410 Total
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 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, 2015 and
for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated
41
5. PIUTANG USAHA 5. TRADE RECEIVABLES