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
51
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 beban 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 masa depan. 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 31 Desember June 30 December 31
2016 2015
Kas kecil 120.375
16.310 Petty cash fund
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 688.805
678.483 - Indonesia
PT Bank Mandiri Persero Tbk PT Bank Mandiri Persero Tbk
- Indonesia 160.685
182.316 - Indonesia
Lain-lain masing-masing di bawah AS50.000
233.438 128.376
Others each below US50,000
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
52
4. KAS DAN SETARA KAS lanjutan 4. CASH AND CASH EQUIVALENTS continued
30 Juni 31 Desember June 30 December 31
2016 2015
Kas di bank lanjutan Cash in banks continued
Dolar AS U.S. Dollars
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Limited Banking Corporation Limited
- Indonesia 14.881.925
9.213.791 - Indonesia
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk - Indonesia 3.910.300
249.182 Persero Tbk - Indonesia
JPMorgan Chase Bank, NA - AS 1.386.052
1.551.402 JPMorgan Chase Bank, NA - USA
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 2.609.819
1.853.151 - Indonesia
Standard Chartered Bank Standard Chartered Bank
- Singapura 340.552
2.133.537 - Singapore
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 12.479.794
2.451.966 Persero Tbk - Indonesia
Lain-lain masing-masing Others
di bawah AS300.000 145.714
479.564 each below US300,000
Dolar Singapura Singapore Dollars
Standard Chartered Bank Standard Chartered Bank
- Singapura 308.324
542.673 - Singapore
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 497.091
456.954 - Indonesia
Lain-lain masing-masing Others
di bawah AS50.000 45.457
31.220 each below US50,000
Euro Euro
Standard Chartered Bank Standard Chartered Bank
- Singapura -
85.987 - Singapore
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 5.881
12.420 Persero Tbk - Indonesia
Lain-lain masing-masing Others
di bawah AS100.000 135.391
138.430 each below US100,000
Dirham Uni Emirat Arab United Arab Emirates Dirham
National Bank of Dubai National Bank of Dubai
- Uni Emirat Arab 537
17.988 - 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 36.541
33.736 Group Limited - Australia
Ringgit Malaysia Malaysian Ringgit
CIMB Bank Berhad - Malaysia 1.546
1.471 CIMB Bank Berhad - Malaysia
Setara kas - deposito berjangka Cash equivalents - time deposits
Dolar AS U.S. Dollars
ING Bank NV - Belanda 600.000
600.000 ING Bank NV - Netherlands
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Limited Banking Corporation Limited
- Indonesia 5.260.392
407.249 - Indonesia
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 5.104.062
- Persero Tbk - Indonesia
Lain-lain masing-masing Others
di bawah AS300.000 215.561
319.069 each below US300,000
Euro Euro
ING Bank NV - Belanda 21.598
53.680 ING Bank NV - Netherlands
Dolar Singapura Singapore Dollars
Standard Chartered Bank Standard Chartered Bank
- Singapura 3.791.080
2.126.322 - Singapore
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 363.441
708.269 Persero Tbk - Indonesia
Rupiah Rupiah
PT Bank Mandiri PT Bank Mandiri
Persero Tbk - Indonesia 1.023.642
666.580 Persero Tbk - Indonesia
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
- Indonesia 163.295
151.646 - Indonesia
Total 54.547.548
25.308.022 Total