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
- 36 -
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
c Berdasarkan mata uang c By currency
Dollar Amerika Serikat 27.299.328
28.715.218 U.S. Dollar
Rupiah 1.112.771
888.698 Rupiah
Dollar Singapura 13.485
13.867 Singapore Dollar
Jumlah 28.425.584
29.617.783 Total
Cadangan kerugian Allowance for
penurunan nilai 1.038.238
1.035.955 impairment losses
Jumlah 27.387.346
28.581.828 Total
Umur piutang usaha yang sudah jatuh tempo tapi nilainya tidak diturunkan adalah sebagai berikut:
Aging of trade accounts receivable that are past due but not impaired are as follows:
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Sudah jatuh tempo Past due
1 - 30 hari 2.186.208
4.908.333 1 - 30 days
31 - 60 hari 1.288.147
1.511.606 31 - 60 days
61 - 90 hari 402.819
174.545 61 - 90 days
Diatas 90 hari 1.372.864
291.859 Over 90 days
Jumlah 5.250.038
6.886.343 Total
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Mutasi cadangan kerugian Changes in allowance for
penurunan nilai: impairment losses:
Saldo awal periode 1.035.955
1.034.073 Balance at beginning of period
Selisih kurs atas cadangan kerugian Exchange difference on allowance
penurunan nilai 2.283
1.882 for impairment losses
Saldo akhir periode 1.038.238
1.035.955 Balance at end of period
Umur piutang usaha yang nilainya telah diturunkan adalah sebagai berikut:
Aging of impaired trade receivables is as follows:
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
1 - 30 hari -
- 1 - 30 days
31 - 60 hari -
- 31 - 60 days
61 - 90 hari -
- 61 - 90 days
Diatas 90 hari 1.038.238
1.035.955 Over 90 days
Jumlah 1.038.238
1.035.955 Total
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
- 37 - Manajemen berpendapat bahwa cadangan kerugian
penurunan nilai atas piutang pihak ketiga adalah cukup.
Management believes that the allowance for impairment losses from third parties is adequate.
Cadangan kerugian penurunan nilai terhadap piutang pihak berelasi tidak dibentuk karena manajemen
berpendapat seluruh piutang tersebut dapat ditagih. No allowance for impairment losses was provided on
receivables from related parties as management believes that such receivable are fully collectible.
Manajemen Grup telah menjaminkan piutang usaha atas pinjaman bank jangka panjang Catatan 13
dan 18. The Group’s management have pledged its accounts
receivable as collateral for long-term bank loan Notes 13 and 18.
7. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA
7. OTHER ACCOUNT RECEIVABLES TO THIRD
PARTIES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
PT Dian Perkasa Shipyard 506.329
608.066 PT Dian Perkasa Shipyard
Karyawan 23.672
30.791 Employees
Lain-lain 198.018
115.869 Others
Jumlah 728.019
754.726 Total
Piutang lain-lain dari PT Dian Perkasa Shipyard, merupakan piutang kepada pemegang saham
minoritas PT Mitra Jaya Offshore. Other account receivables from PT Dian Perkasa
Shipyard, represents a receivable to minority shareholder of PT Mitra Jaya Offshore.
Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang lain-lain tidak diperlukan
karena manajemen berpendapat seluruh piutang dapat ditagih.
Management believes that all other receivables are collectible therefore no allowance for doubtful
accounts has been provided.
8. PERSEDIAAN
8. INVENTORIES
30 September 31 Desember
September 30, December 31,
2013 2012
USD USD
Bahan bakar 2.292.596
1.980.225 Fuel
Suku cadang 1.951.206
1.617.118 Spareparts
Jumlah 4.243.802
3.597.343 Total
Manajemen berkeyakinan tidak terdapat penurunan nilai persediaan.
Management believes that there is no decline in the value of inventories.
Pada tanggal 30 September 2013 dan 31 Desember 2012, tidak ada persediaan yang digunakan sebagai
jaminan atas pinjaman bank. As of September 30, 2013 and December 31, 2012,
no inventories were used as collateral for bank loan.
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.