PERTIMBANGAN, ESTIMASI DAN ASUMSI

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