the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan 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, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
46
6. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
6. TRANSACTIONS AND
ACCOUNTS WITH
RELATED PARTIES continued Sifat Saldo Akun
Transaksi Nature of Accounts
PerusahaanCompany HubunganRelationship
Transactions
Vallourec Tubos Do Brasil SA Entitas afiliasi
Pembelian bahan baku Affiliated company
Purchases of raw materials Vallourec Oil Gas France
Entitas afiliasi Penjualan dan jasa,
Affiliated company pembelian bahan baku, royalti
dan sewa gauges Sales and services,
purchases of raw materials, royalty and rental of gauges
Vallourec Oil Gas UK Ltd Entitas afiliasi
Penjualan dan jasa Affiliated company
Sales and services Vallourec Oil Gas China Co Ltd
Entitas afiliasi Pembelian bahan baku
dahulu formerly Vallourec Mannesmann Affiliated company
Purchases of raw materials Oil Gas China Trading Co Ltd
Vallourec Mannesmann Deutschland Gmbh Entitas afiliasi
Penjualan dan jasa, Affiliated company
pembelian bahan baku Sales and services and
purchases of raw materials Vallourec Tubes France SAS
Entitas afiliasi Pembelian bahan baku
dahulu formerly Vallourec Mannesmann Affiliated company
Purchases of raw materials France
Vallourec Mannesmann Middle East FZE Entitas afiliasi
Penjualan dan jasa dan Affiliated company
pembelian bahan baku Sales and services and
purchase of raw materials Vallourec Sumitomo Tubos Do Brasil Ltda
Entitas afiliasi Penjualan dan jasa
Affiliated company Sales and services
VALTI SAS Entitas afiliasi
Pembelian bahan baku Affiliated company
Purchases of raw materials VAM Drilling Middle East FZE
Entitas afiliasi Penjualan dan jasa
Affiliated company Sales and services
VAM Far East Pte Ltd Entitas afiliasi
Penjualan dan jasa dan Affiliated company
tagihan antar perusahaan Sales and services and
intercompany charges VAM Onne Nigeria Ltd
Entitas afiliasi Penjualan dan jasa
Affiliated company Sales and services
Entitas afiliasi merupakan entitas sepengendali yang memiliki pemegang saham danatau anggota
direksi dan dewan komisaris yang sama dengan Grup.
The affiliated companies are under common control of the same shareholders andor same members of
the boards of directors or commissioners of the Group.
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM 30 Juni 2014 dan Periode Enam Bulan 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, 2014 and
for the Six Months then Ended Expressed in U.S. dollars, unless otherwise stated
47
7. PERSEDIAAN 7. INVENTORIES
Persediaan terdiri dari: Inventories consist of the following:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Barang jadi 45.602.495
41.123.841 Finished goods
Barang dalam proses 13.805.938
6.813.158 Work-in-process
Bahan baku dan pembantu 62.480.916
55.066.913 Raw materials and supplies
Jumlah 121.889.349
103.003.912 Total
Dikurangi penyisihan keusangan Less allowance for inventory
persediaan 4.873.282
5.267.292 obsolescence
Neto 117.016.067
97.736.620 Net
Mutasi penyisihan keusangan persediaan adalah sebagai berikut:
The changes
in allowance
for inventory
obsolescence are as follows:
30 Juni 2014 31 Desember 2013
June 30, 2014 December 31, 2013
Saldo awal tahun 5.267.292
919.500 Beginning balance
Penambahan penyisihan -
4.348.682 Additional provision
Pembalikan selama periode berjalan 394.010
890 Reversal during the period
Saldo akhir tahun 4.873.282
5.267.292 Ending Balance
Penambahan penyisihan keusangan persediaan tahun 2013 sehubungan dengan persediaan yang
pergerakannya lambat
maupun yang
tidak bergerak.
The additional provision of allowance for inventory obsolescence in 2013 pertains to slow-moving and
non-moving inventories.
Pembalikan penyisihan atas keusangan persediaan tersebut di atas diakui karena persediaan terkait
telah diproses menjadi barang jadi. The above reversals of allowance for inventory
obsolescence were recognized in relation to the usage of the related inventories that have been
processed into finished goods.
Berdasarkan hasil penelaahan kondisi persediaan pada akhir periode pelaporan, manajemen Grup
berpendapat bahwa penyisihan persediaan usang cukup untuk menutupi kemungkinan kerugian yang
mungkin timbul dari persediaan yang lambat pergerakannya.
Based on the review of the condition of inventories at end of the reporting period, the Group’s
management is of the opinion that the allowance for inventory obsolescence is adequate to cover any
possible losses that may arise from non- recoverability of slow-moving inventories.
Tidak ada persediaan yang dijaminkan pada tanggal 30 Juni 2014 dan 31 Desember 2013.
There are no inventories used as collateral for any loan facility as of June 30, 2014 and December 31,
2013. Persediaan diasuransikan terhadap risiko kerugian
fisik atau kerusakan berdasarkan suatu paket polis pertanggungan
dengan nilai
pertanggungan sebesar AS100.104.707 pada tanggal 30 Juni
2014 dan
AS100.094.871 pada
tanggal 31 Desember 2013. Manajemen Grup berpendapat
bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas risiko
tersebut.
Inventories are covered by insurance against physical losses or damage, under blanket policies
amounting to US100,104,707 as of June 30, 2014 and US100,094,871 as of December 31, 2013. The
Group’s management is of the opinion that the sum insured is adequate to cover any possible losses
from the said risks.
