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
49
7. PERSEDIAAN lanjutan
7. INVENTORIES continued
Persediaan diasuransikan terhadap risiko kerugian fisik atau kerusakan berdasarkan suatu paket polis
pertanggungan dengan nilai pertanggungan masing-masing sebesar AS50.265.217 dan
AS100.094.871 pada tanggal 31 Desember 2014 dan 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 US50,265,217 and US100,094,871 as of December 31, 2014 and 2013, respectively.
The Group’s management is of the opinion that the sum insured is adequate to cover any possible
losses from the said risks.
8. BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
8. PREPAID EXPENSES AND OTHER CURRENT ASSETS
Rincian biaya dibayar di muka dan aset lancar lainnya adalah sebagai berikut:
The details of prepaid expenses and other current assets are as follows:
31 Desember December 31 2014
2013
Biaya dibayar di muka 381.852
358.400 Prepaid expenses
Uang muka
pembelian 110.999
118.926 Advance payments - purchasing
Uang muka
operasional 87.381
301.514 Advance payments - operation
Lain - lain 169.628
44.156 Others
Sub-jumlah - aset lancar lainnya 368.008
464.596 Sub-total - other current assets
Jumlah 749.860
822.996 Total
9. INVESTASI PADA ENTITAS ASOSIASI 9. INVESTMENTS IN ASSOCIATES
Rincian investasi pada entitas asosiasi adalah sebagai berikut:
The details of investments in associates are as follows:
Mutasi selama tahun berjalan Movements during the year
Dampak Hilangnya
Kendali Persentasi
atas Pengumuman
Pemilikan Saldo
Entitas Bagian Laba
Penerimaan Saldo
Awal Anak
Neto Entitas Dividen
Akhir Percentage
Investasi Effect of Asosiasi
KasCash Investasi of
Beginning Loss of
Equity in
Net Dividends
Ending Ownership
Balance of Control
of a
Earnings of
Declared Balance
of 31 Desember 2014
Investment Subsidiary Associates
Received Investment December
31, 2014
PT H-Tech Oilfield PT
H-Tech Oilfield
Equipment 45,65
15.391.654 -
1.541.080 4.108.500 12.824.234
Equipment Citra Sumit Valind
Citra Sumit
Valind Investment Pte Ltd
48,00 1.950.031
- 122.428
- 2.072.459 Investment Pte Ltd
PT Pelayaran Citranstirta PT
Pelayaran Citranstirta
Tatasarana 48,25
- 543.780
117.700 -
661.480 Tatasarana
Jumlah 17.341.685
543.780 1.781.208
4.108.500 15.558.173 Total
31 Desember 2013 December
31, 2013
PT H-Tech Oilfield PT
H-Tech Oilfield
Equipment 45,65
17.605.636 -
2.350.534 4.564.516 15.391.654
Equipment Citra Sumit Valind
Citra Sumit
Valind Investment Pte Ltd
48,00 1.702.189
- 967.842
720.000 1.950.031 Investment Pte Ltd
Jumlah 19.307.825
- 3.318.376
5.284.516 17.341.685 Total
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
50
9. INVESTASI PADA ENTITAS ASOSIASI lanjutan 9. INVESTMENTS IN ASSOCIATES continued
Bagian penyertaan terhadap posisi keuangan entitas asosiasi:
Share in the associates’ statements of financial position:
31 Desember December 31 2014
2013
Aset lancar
11.659.513 12.182.923
Current assets Aset
tidak lancar
5.934.002 4.163.092
Non-current assets Liabilitas
jangka pendek
2.640.866 1.275.294
Short-term liabilities Liabilitas jangka panjang
1.726.401 263.634
Long-term liabilities
Ekuitas 13.226.248
14.807.087 Equity
Bagian penyertaan terhadap pendapatan dan laba entitas asosiasi:
Share in the associates’ revenue and profit:
Tahun yang berakhir pada tanggal 31
Desember Years ended December 31
2014 2013
Pendapatan 9.608.725
12.198.700 Revenue
Laba 1.802.514
1.966.140 Profit
Nilai tercatat investasi 15.558.173
17.341.685 Carrying amount of the investment
PT H-Tech Oilfield Equipment HOE PT H-Tech Oilfield Equipment HOE
Pada tahun 1999, Perusahaan membeli 440.000 saham dengan nilai investasi sebesar
Rp3.080.000.000 setara AS344.128, yang merupakan 7,10 kepemilikan di HOE, dari
pemegang saham Perusahaan, PT Citra Agramasinti Nusantara CAN. Pada tahun 2000,
Perusahaan membeli tambahan 990.000 saham dengan nilai investasi sebesar Rp6.930.000.000
setara AS776.471 dari Nissho Iwai Corporation, pihak berelasi, sehingga meningkatkan kepemilikan
menjadi 23,07. In 1999, the Company acquired 440,000 shares with
investment value of Rp3,080,000,000 equivalent to US344,128, which represent 7.10 ownership
interest in HOE, from the Company’s shareholder, PT Citra Agramasinti Nusantara CAN. In 2000, the
Company purchased additional 990,000 shares with investment value of Rp6,930,000,000 equivalent to
US776,471 from Nissho Iwai Corporation, a related party, which increased its ownership interest
to 23.07.
Pada tanggal 27 Desember 2006, Perusahaan mengadakan perjanjian penjualan dan pembelian
saham dengan Amalgamated Pipes Investment Limited, Guernsey APIL, pihak ketiga, dimana
Perusahaan membeli kepemilikan saham APIL di HOE, sebesar 1.400.000 saham atau 22,58
kepemilikan saham senilai AS7.644.000. Dengan adanya pembelian ini, kepemilikan saham
Perusahaan di HOE meningkat menjadi 45,65. HOE bergerak di bidang produksi pipa pengeboran
dan jasa yang sesuai dengan spesifikasi American Petroleum Institute.
On December 27, 2006, the Company entered into a share sale and purchase agreement with
Amalgamated Pipes Investment Limited, Guernsey APIL, a third party, whereby the Company
purchased APIL’s share ownership in HOE. A total of 1,400,000 shares was purchased, which
represent 22.58 ownership interest. The purchase price amounted to US7,644,000. With this
acquisition, the Company’s share ownership in HOE increased to 45.65. HOE is engaged in
manufacturing of drill pipes and related services based on specifications of American Petroleum
Institute.
Pembelian saham dari Nissho Iwai Corporation dan APIL tersebut menyebabkan timbulnya goodwill
negatif dan goodwill positif senilai masing-masing AS447.506 dan AS3.440.948. Goodwill tersebut
diamortisasi selama 20 tahun dan disajikan sebagai akun “Bagian Laba Neto Entitas Asosiasi”.
Shares purchased from Nissho Iwai Corporation and APIL incurred negative goodwill and positive
goodwill amounting to US447,506 and US3,440,948, respectively. Goodwill is amortized
over 20 years and presented as “Equity in Net Earnings of Associates”.
