Liabilitas Liabilities SEGMEN USAHA lanjutan BUSINESS SEGMENT continued

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 98 31. INSTRUMEN KEUANGAN lanjutan 31. FINANCIAL INSTRUMENTS continued Nilai tercatat Nilai wajar Carrying amount Fair value 30 Juni 31 Des 30 Juni 31 Des June 30, Dec 31, June 30, Dec 31, 2014 2013 2014 2013 Aset Keuangan lanjutan Financial Assets continued Piutang dari pihak-pihak berelasi 10.402.234 6.328.495 10.402.234 6.328.495 Due from related parties Uang jaminan 253.492 252.238 253.492 252.238 Refundable deposits Liabilitas Keuangan Financial Liabilities Utang jangka pendek 12.594.183 2.558.679 12.594.183 2.558.679 Short-term loans Utang usaha 84.137.959 88.092.706 84.137.959 88.092.706 Trade payables Utang lain-lain 14.653 76.575 14.653 76.575 Other payables Utang dividen 27.373.992 106.243 27.373.992 106.243 Dividends payable Biaya akrual 3.355.098 4.931.290 3.355.098 4.931.290 Accrued expenses Liabilitas imbalan kerja karyawan Short-term employee jangka pendek 1.092.696 1.447.794 1.092.696 1.447.794 benefits liability Utang kepada pihak-pihak berelasi 3.643 2.768 3.643 2.768 Due to related parties Utang jangka panjang yang akan jatuh tempo Current maturities satu tahun 2.590.860 6.970.099 2.590.860 6.970.099 of long-term debts Utang jangka panjang - setelah dikurangi bagian yang akan jatuh dalam Long-term debts - net of satu tahun 9.647.078 6.277.093 9.647.078 6.277.093 current maturities Nilai wajar instrumen keuangan adalah jumlah dimana instrumen tersebut dapat dipertukarkan di dalam transaksi kini antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, bukan di dalam penjualan yang dipaksakan atau likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya. The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms-length transaction, other than in a forced or liquidation sale situation. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models, as appropriate. Grup menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan: • Tingkat 1: Nilai wajar diukur berdasarkan harga kuotasi tidak disesuaikan dalam pasar aktif untuk asset atau liabilitas sejenis. • Tingkat 2: Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung. • Tingkat 3: Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar tidak dapat diobservasi baik secara langsung maupun tidak langsung. The Group uses the following hierarchy in determining the fair value of financial instruments: • Level 1: Fair value measured based on quoted price unadjusted in active markets for identical assets or liabilities. • Level 2: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly. • Level 3: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are not observable, either directly or indirectly. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian interim dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara andal. Financial instruments presented in the interim consolidated statement of financial position are carried at the fair value, otherwise, they are presented at carrying value as either these are reasonable approximation of fair value or their fair values cannot be reliably measured.