INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
32. TUJUAN DAN
KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan 32. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued e. Risiko harga komoditas e. Commodity price risk Grup terkena dampak risiko harga komoditas terutama diakibatkan oleh pembelian bahan baku seperti pipa baja dan plat baja. Harga bahan baku tersebut secara langsung dipengaruhi oleh fluktuasi harga komoditas serta tingkat permintaan dan persediaan di pasar. The Group’s exposure to commodity price risk relates primarily to the purchase of raw materials such as steel pipes and steel plates. The prices of these raw materials are directly affected by commodity price fluctuations and the level of demand and supply in the market. Kebijakan Grup untuk meminimalkan risiko yang berasal dari fluktuasi harga komoditas adalah dengan mengawasi tingkat optimal persediaan bahan baku untuk produksi yang berkelanjutan. Selain itu, Grup juga berusaha mengurangi risiko tersebut dengan cara mengalihkan kenaikan harga kepada pelanggannya. The Group’s policy is to minimize the risks arising from the fluctuations in the commodity prices by maintaining the optimum inventory level of raw materials for a continuous production. In addition, the Group may seek to mitigate its risks by passing on the price increases to their customers. Manajemen modal Capital management Tujuan Grup ketika mengelola modal adalah: - Mempertahankan basis modal yang kuat sehingga dapat mempertahankan kepercayaan investor, kreditur dan pasar. - Mempertahankan kelangsungan pembangunan usaha di masa depan. The Group’s objectives when managing capital are: - To maintain a strong capital base so as to maintain investor, creditor and market confidence. - To sustain future development in the business. Grup secara berkala meninjau dan mengelola struktur modal mereka untuk memastikan struktur yang optimal serta tingkat pengembalian pemegang saham, dengan mempertimbangkan kebutuhan modal masa depan Grup dan efisiensi modal, profitabilitas saat ini dan yang diproyeksikan, proyeksi arus kas operasi, proyeksi pengeluaran modal dan proyeksi peluang investasi strategis. The Group regularly reviews and manages its capital structure to ensure optimal structure and shareholder returns, taking into consideration the future capital requirements of the Group and capital efficiency, prevailing and projected profitability, projected operating cash flows, projected capital expenditures and projected strategic investment opportunities. Untuk tujuan pengelolaan modal, manajemen menganggap total ekuitas yang dapat diatribusikan kepada pemilik entitas induk sebagai modal. Total ekuitas pada tanggal 31 Desember 2015 adalah sebesar AS133.911.171 yang dianggap optimal oleh manajemen setelah memperhatikan pengeluaran modal yang diproyeksikan dan proyeksi peluang investasi strategis. Dan juga selama beberapa tahun terakhir, laba sebelum pajak penghasilan, bunga, penyusutan dan amortisasi EBITDA telah menjadi kendali penting Grup serta juga bagi pemberi pinjaman. Pembangunan berkelanjutan yang optimal dari Grup tergantung dari kemampuan mereka mandiri dalam pendanaan EBITDA. Management regards total equity attributable to the equity holders of the parent company as capital, for capital management purposes. The amount of capital as of December 31, 2015 amounted to US133,911,171 which the management considered as optimal having considered the projected capital expenditures and the projected strategic investment opportunities. In addition, earnings over the past years before income tax, interest, depreciation and amortization EBITDA has become an important control figure for the Group as well as for the lenders. The continuing optimal development of the Group depends on its strong self-financing ability EBITDA. Tidak terdapat perubahan pendekatan Grup untuk pengelolaan modal sepanjang tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014. There are no changes in the Group’s approach to capital management during the years ended December 31, 2015 and 2014. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated 12532. TUJUAN DAN
Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PT Sarana Citranusa Kabil SCK
» PT Citra Pembina Logisik CPL
» PT Citra Pembina Logisik CPL
» 2015 PT Citra Sarana Baja CSB
» Peningkatan modal di anak perusahaan Pada tanggal 6 April 2015 Perseroan melakukan
» Capital increase in subsidiary company
» Pembelian seluruh aset anak perusahaan Pada tanggal 8 Agustus 2015, Perseroan telah membeli
» The Purchase of enire subsidiary asset
» Drs. Ferdi Sulaiman, CPA Anggota Komite Audit
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» Lingkungan Hidup dan Sistem Pengolahan Limbah Environment and System of Waste Treatment
» Ketenagakerjaan, Kesehatan dan Keselamatan Kerja K3
» Pengembangan Sosial dan Kemasyarakatan Social and Community Development
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure U M U M lanjutan GENERAL continued
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Informasi segmen Segment information
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» Transaksi dan Saldo Transactions and Balances
» Transactions and Balances continued
» Sifat Hubungan Nature of Relationships
» Nature of Relationships continued Sifat Saldo Akun
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BIAYA AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» Tagihan Pajak Penghasilan Claims for Income Tax Refund
» Komponen Utama Beban Manfaat Pajak Penghasilan
» Major Components of Income Tax Expense Benefit
» Komponen Utama Beban Manfaat Pajak Penghasilan lanjutan
» Major Components of Income Tax Expense Benefit continued
» Beban Pajak Kini Current Tax Expense
» Beban Pajak Kini lanjutan Current Tax Expense continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Aset Liabilitas Pajak Tangguhan
» Deferred Tax Assets Liabilities
» Rekonsiliasi Beban Pajak Reconciliation of Tax Expense
» Ketetapan dan Tagihan Pajak Tax Assessments and Claims
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year Aset Assets
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan Depreciation Expense
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Beban imbalan kerja Employee benefits expense
» Liabilitas imbalan kerja karyawan Employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
Show more