the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and
for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated
42
5. PIUTANG USAHA lanjutan 5. TRADE RECEIVABLES continued
Berdasarkan analisa umur piutang, komposisi piutang usaha adalah sebagai berikut:
Based on the analysis of the aging of the receivables, the composition of trade receivables is
as follows: 31 Desember December 31
2014 2013
Kurang dari 31 hari 42.059.171
44.788.310 Less than 31 days
31 - 90 hari 10.303.462
3.362.603 31 - 90 days
91 - 180 hari 345.968
1.287.370 91 - 180 days
181 - 360 hari 1.047.295
928.297 181 - 360 days
Lebih dari 360 hari 10.191.224
9.877.328 More than 360 days
Jumlah 63.947.120
60.243.908 Total
Dikurangi penyisihan atas kerugian Less allowance for impairment losses
penurunan nilai
piutang usaha
8.864.629 8.851.187
on trade receivables
Neto 55.082.491
51.392.721 Net
Mutasi penyisihan kerugian penurunan nilai atas piutang usaha pihak ketiga dan pihak berelasi
adalah sebagai berikut:
The changes in the allowance for impairment losses on trade receivables third parties and related
parties are as follows:
31 Desember December 31 2014
2013
Saldo awal
8.851.187 9.046.229
Beginning balance Perubahan selama tahun berjalan
Changes during the year Penambahan
penyisihan 15.694
59.122 Additional provision
Penghapusan piutang -
45.569 Write-off
Pembalikan 600
196.618 Reversal
Selisih nilai
tukar 1.652
11.977 Foreign exchange difference
Saldo akhir
8.864.629 8.851.187
Ending balance
Penyisihan kerugian penurunan nilai dilakukan untuk menutup kemungkinan kerugian adanya
piutang yang tidak tertagih. The allowance for impairment losses is provided to
cover the possible losses from uncollectible accounts.
Berdasarkan hasil penelaahan kolektibilitas akun piutang pelanggan tertentu pada akhir tahun dan
evaluasi kolektif atas kemungkinan penurunan nilai piutang, manajemen Grup berpendapat bahwa
penyisihan penurunan nilai piutang usaha cukup untuk menutup kemungkinan kerugian atas tidak
tertagihnya piutang usaha. Based on a review of the collectibility of specific
trade receivable accounts at end of the year and collective assessment of the possible impairment of
trade receivables, the Group’s management is of the opinion that the allowance for impairment losses is
adequate to cover possible losses from the non- collection of the accounts.
Piutang usaha CPPI, Entitas Anak melalui SC, senilai Sin1.875.000 pada tanggal 31 Desember
2014 dijaminkan sehubungan dengan fasilitas pinjaman bank jangka panjang dari PT Bank CIMB
Niaga Tbk Catatan 27.
Trade receivables of CPPI, a Subsidiary through SC, amounting to Sin1,875,000 as of December
31, 2014 are used as collateral for the long-term loan facility obtained from PT Bank CIMB Niaga Tbk
Note 27.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2014 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, 2014 and
for the Year then Ended Expressed in U.S. Dollars, unless otherwise stated
43
6. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI
6. TRANSACTIONS AND ACCOUNTS WITH
RELATED PARTIES Dalam kegiatan usaha normal, Grup melakukan
transaksi dengan pihak-pihak berelasi, terutama yang berhubungan dengan pembelian bahan baku
dan bahan pembantu, subkontrak, royalti, uang muka, penggunaan fasilitas serta penjualan produk
dan jasa. The Group, in its regular conduct of business, is
engaged in transactions with related parties principally consisting of purchases of raw materials
and supplies, subcontract costs, royalties, advances, use of facilities and sales of products and
services.
Rincian saldo dan transaksi dengan pihak-pihak berelasi adalah sebagai berikut:
The details of account balances and transactions with related parties are as follows:
Persentase terhadap Jumlah Aset Liabilitas
Jumlah Percentage to Total Assets
Amount Liabilities
31 Desember December 31 31 Desember December 31
2014 2013
2014 2013
Piutang Usaha Catatan 5 Trade Receivables Note 5
Vallourec Middle East FZE 6.441.074
5.813.351 2,4783
2,1205 Vallourec Middle East FZE
Aqua-Terra Logistics Pte Ltd 2.526.292
1.667.641 0,9720
0,6083 Aqua-Terra Logistics Pte Ltd
PT Suryasarana Hidupjaya 1.481.920
4.754 0,5702
0,0017 PT Suryasarana Hidupjaya
Vallourec Asia Pacific Pte Ltd 1.406.713
601.552 0,5413
0,2194 Vallourec Asia Pacific Pte Ltd
PT H-Tech Oilfield Equipment 1.160.233
248.011 0,4464
0,0905 PT H-Tech Oilfield Equipment
VAM Drilling Products VAM Drilling Products
Middle East FZE 901.876
- 0,3470
- Middle East FZE
PT Citra Tubindo Engineering 738.663
722.243 0,2842
0,2634 PT Citra Tubindo Engineering
PT Dwi Sumber Arca Waja 402.070
282.256 0,1547
0,1030 PT Dwi Sumber Arca Waja
VAM USA LLC 225.630
- 0,0868
- VAM USA LLC
Sin Soon Huat Corporation Ltd 47.456
131.867 0,0183
0,0481 Sin Soon Huat Corporation Ltd
Vallourec Oil Gas France 45.083
12.799.231 0,0173
4,6687 Vallourec Oil Gas France
Vallourec Deutschland Gmbh 24.165
398.321 0,0093
0,1453 Vallourec Deutschland Gmbh
Sumitomo Corporation Sumitomo Corporation
Asia Oceania Pte Ltd 19.390
2.238.316 0,0075
0,8165 Asia Oceania Pte Ltd
Lain-lain masing-masing di bawah AS100.000
71.814 26.907
0,0277 0,0097 Others each below US100,000
Jumlah 15.492.379
24.934.450 5,9610
9,0951 Total
Dikurangi penyisihan kerugian Less allowance for impairment
penurunan nilai atas piutang usaha 34.083
35.545 0,0131
0,0129 losses on trade receivables
Neto 15.458.296
24.898.905 5,9479
9,0822 Net
Piutang dari Pihak-pihak Berelasi Due from Related Parties
PT Citra Tubindo Engineering 4.180.553
4.084.455 1,6086
1,4899 PT Citra Tubindo Engineering
PT Citra Agramasinti Nusantara 2.002.199
1.997.898 0,7704
0,7288 PT Citra Agramasinti Nusantara
PT H-Tech Oilfield Equipment 97.873
133.348 0,0377
0,0486 PT H-Tech Oilfield Equipment
Lain-lain masing-masing di bawah AS100.000
58.167 112.794
0,0223 0,0411 Others each below US100,000
Jumlah 6.338.792
6.328.495 2,4390
2,3084 Total
Utang Usaha Catatan 12 Trade Payables Note 12
Vallourec Deutschland Gmbh 27.684.503
43.935.804 24,3706
35,6482 Vallourec Deutschland Gmbh
Vallourec Tubes France SAS 20.928.529
23.230.119 18,4233
18,8482 Vallourec Tubes France SAS
Vallourec Tubos Do Brasil SA 3.357.740
8.503.350 2,9558
6,8994 Vallourec Tubos Do Brasil SA
Aqua-Terra Logistics Pte Ltd 2.349.318
2.471.099 2,0681
2,0050 Aqua-Terra Logistics Pte Ltd
Vallourec Oil Gas Vallourec Oil Gas China Co Ltd
1.418.143 -
1,2484 -
China Co Ltd VAM Far East Pte Ltd
535.642 466.044
0,4715 0,3781
VAM Far East Pte Ltd Vallourec Oil Gas France
504.908 417.566
0,4445 0,3388
Vallourec Oil Gas France PT Unimas Motor Wasta
165.188 225.401
0,1454 0,1829
PT Unimas Motor Wasta PT Kabil Indonusa Estate
65.178 233.939
0,0574 0,1898
PT Kabil Indonusa Estate VALTI
SAS -
155.345 -
0,1260 VALTI SAS
Vallourec Middle East FZE -
124.756 -
0,1012 Vallourec Middle East FZE
Lain-lain masing-masing
di bawah AS100.000 311.893
322.779 0,2745
0,2620 Others each below US100,000
Jumlah 57.321.042
80.086.202 50,4595
64,9796 Total