the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011
Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT
Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT
Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2012, December 31, 2011
And January 1, 2011December 31, 2010 UNAUDITED
And Six Months Ended June 30, 2012 And 2011 UNAUDITED
Expressed in U.S. dollars, unless otherwise stated
101
29. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
29. EMPLOYEE BENEFITS LIABILITY continued c. Liabilitas imbalan kerja karyawan
c. Employee benefits liability
Mutasi liabilitas imbalan kerja untuk periode yang
berakhir pada
tanggal-tanggal 30 Juni 2012, 31 Desember 2011 dan
1 Januari 201131 Desember 2010 adalah sebagai berikut:
Movements in the benefits liability for the periods ended June 30, 2012, December 31,
2011 and January 1, 2011December 31, 2010 are as follows:
`
1 Januari 2011 31 Desember 2010
30 Juni 2012 31 Desember 2011
January 1, 2011 June 30, 2012
December 31, 2011 December 31, 2010
Saldo awal 4.597.629
4.835.311 2.848.116
Beginning balance Beban imbalan kerja bersih
695.476 881.470
1.911.994 Net Employee benefits expense
Transfer masuk -
- 62.345
Transfer in Selisih nilai tukar
220.551 53.280
154.068 Foreign exchange difference
Realisasi pembayaran manfaat 52.286
317.229 141.212
Benefit payment Divestasi DSAW dan CTE
- 748.643
- Divestment of DSAW and CTE
Saldo akhir 5.020.268
4.597.629 4.835.311
Ending balance
d. Mutasi nilai kini liabilitas d. Movements of present value obligation
1 Jan. 2011 31 Des. 2010
30 Juni 2012 31 Des. 2011
Jan. 1, 2011 31 Des. 2009
31 Des. 2008 June 30, 2012
Dec. 31, 2011 Dec. 31, 2010
Dec. 31, 2009 Dec. 31, 2008
Saldo awal 7.808.695
7.843.799 3.517.266
1.544.681 1.455.546
Beginning balance Beban jasa kini
333.856 590.848
678.773 291.388
148.701 Current service cost
Realisasi pembayaran manfaat
50.599 306.784
142.977 38.803
- Benefit paid
Perubahan program -
- 653.305
- -
Plan amendment Transfer masukkeluar
6.400 45.360
63.125 -
- Transfer inout
Beban bunga 261.428
526.202 404.499
198.046 137.724
Interest cost Keuntungan kerugian
aktuaria atas obligasi 12.610
375.539 2.509.808
1.263.078 7.106
Actuarial gain loss on obligation Selisih nilai tukar
339.365 66.605
160.000 258.876
204.396 Foreign exchange difference
Divestasi atas DSAW dan CTE
- 1.199.664
- -
- Divestment of DSAW and CTE
Saldo akhir 7.995.005
7.808.695 7.843.799
3.517.266 1.544.681
Ending balance
Asumsi dasar yang digunakan dalam menentukan liabilitas imbalan kerja per 30 Juni 2012, 31
Desember 2011 dan 1 Januari 201131 Desember 2010 adalah sebagai berikut:
The principal assumptions used in determining employee benefits liability as of June 30, 2012,
December 31,
2011 and
January 1,
2011December 31, 2010 are as follows:
1 Januari 2011 31 Desember 2010
30 Juni 2012 31 Desember 2011
January 1, 2011 June 30, 2012
December 31, 2011 December 31, 2010
Tingkat bunga 7
7 8
Discount rate Kenaikan gaji tahunan
10 10
10 Annual salary rate increases
Tingkat kematian TM-I-11
TMI-II-99 TMI-II-99
Mortality rate Usia pensiun
55 55
60 Retirement age
Tingkat turn-over 5 sampai dengan
6 sampai dengan 6 sampai dengan
Turnover rates usia 30 tahun dan
usia 30 tahun dan usia 30 tahun dan
berkurang secara berkurang secara
berkurang secara linier sampai dengan
linier sampai dengan linier sampai dengan
0 pada usia 52 0 pada usia 52
0 pada usia 52 5 up to age 30 and
6 up to age 30 and 6 up to age 30 and
reducing lineary reducing lineary
reducing linearly each year
each year each year
up to 0 at age 52 up to 0 at age 52
up to 0 at age 52
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK CATATAN ATAS
LAPORAN KEUANGAN KONSOLIDASIAN 30 Juni 2012, 31 Desember 2011
Dan 1 Januari 201131 Desember 2010 TIDAK DIAUDIT
Dan Enam Bulan Yang Berakhir Pada Tanggal- tanggal 30 Juni 2012 Dan 2011 TIDAK DIAUDIT
Disajikan dalam dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS June 30, 2012, December 31, 2011
And January 1, 2011December 31, 2010 UNAUDITED
And Six Months Ended June 30, 2012 And 2011 UNAUDITED
Expressed in U.S. dollars, unless otherwise stated
102
30. ASET DAN LIABILITAS DALAM MATA UANG ASING
30. ASSETS AND
LIABILITIES IN
FOREIGN CURRENCIES
Pada tanggal 30 Juni 2012, Grup memiliki aset dan liabilitas dalam mata uang asing sebagai berikut:
As of June 30, 2012, the Group has assets and liabilities in foreign currencies as follows:
16 Agustus 2012 Tanggal Penyelesaian
Laporan Keuangan Konsolidasian
August 16, 2012 30 Juni 2012
Consolidated Tanggal Pelaporan
Financial Mata Uang Asing
June 30, 2012 Statements
Foreign Currencies Reporting Date Completion Date
Aset Asset
Kas dan setara kas Cash and cash equivalents
Euro 5.677.739
7.067.827 6.979.082
Euro Rupiah
18.938.854.891 1.997.770
1.993.983 Rupiah
Dolar Singapura 1.838.570
1.438.080 1.469.919
Singapore Dollar Dirham Uni Emirat Arab
154.380 41.946
41.883 United Arab Emirates Dirham
Dolar Australia 20.157
20.251 21.152
Australia Dollar Poundsterling
1.100 1.710
1.725 Poundsterling
Yen 50.000
633 631
Yen Piutang Usaha
Trade receivables Dolar Singapura
4.352.341 3.404.283
3.479.655 Singapore Dollar
Rupiah 1.625.888.600
171.507 171.182
Rupiah Dolar Australia
146.044 146.722
153.252 Australia Dollar
Euro 1.508
1.877 1.854
Euro Piutang lain-lain
Other receivables Rupiah
584.722.778 61.680
61.563 Rupiah
Dolar Singapura 52.609
41.149 42.060
Singapore Dollar Piutang dari pihak-pihak berelasi
Due from related parties Dolar Singapura
147.364 115.264
117.816 Singapore Dollar
Rupiah 274.057.753
28.909 28.854
Rupiah Taksiran tagihan pajak penghasilan
Estimated claim for tax refund Rupiah
5.809.912.800 612.860
611.699 Rupiah
Sub-jumlah 15.152.468
15.176.310 Sub-total
Liabilitas Liabilities
Pinjaman jangka pendek Short-term loans
Dollar Singapura 1.020.360
798.098 815.768
Singapore Dollar Utang usaha
Trade payables Euro
5.104.912 6.354.753
6.274.962 Euro
Dolar Singapura 6.162.885
4.820.442 4.927.168
Singapore Dollar Rupiah
10.212.563.857 1.077.275
1.075.233 Rupiah
Utang lain-lain Other payables
Rupiah 2.022.639.181
213.359 212.954
Rupiah Dolar Singapura
14.921 11.671
11.929 Singapore Dollar
Beban masih harus dibayar Accrued expenses
Rupiah 16.119.441.132
1.700.363 1.697.141
Rupiah Dolar Singapura
517.681 404.916
413.881 Singapore Dollar
Euro 26.503
32.991 32.577
Euro Utang kepada pihak-pihak berelasi
Due to related parties Rupiah
60.215.751 6.352
6.340 Rupiah
Dolar Singapura 17.967
14.053 14.364
Singapore Dollar Utang pajak
Taxes payable Rupiah
65.839.282.560 6.945.072
6.931.910 Rupiah
Pinjaman jangka panjang Long-term debts
Dolar Singapura 2.501.614
1.956.695 2.000.017
Singapore Dollar Rupiah
960.564.915 101.325
101.133 Rupiah
Penyisihan beban imbalan kerja Provision for employee benefits
Rupiah 47.592.139.000
5.020.268 5.010.754
Rupiah Sub-jumlah
29.457.633 29.526.131
Sub-total
Liabilitas Neto dalam Mata Uang Asing 14.305.165
14.349.821 Net Liabilities in Foreign Currencies