TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI TRANSACTIONS AND ACCOUNTS WITH
6. TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
6. TRANSACTIONS AND ACCOUNTS WITH
RELATED PARTIES continued 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. 7. PERSEDIAAN 7. INVENTORIES Persediaan sesuai biaya terdiri dari: Inventories at cost consist of the following: 31 Desember December 31 2014 2013 Barang jadi 30.124.716 41.123.841 Finished goods Barang dalam proses 8.882.650 6.813.158 Work-in-process Bahan baku dan pembantu 44.602.230 55.066.913 Raw materials and supplies Jumlah 83.609.596 103.003.912 Total Dikurangi penyisihan keusangan Less allowance for inventory persediaan 9.118.057 5.267.292 obsolescence Neto 74.491.539 97.736.620 Net Mutasi penyisihan keusangan persediaan adalah sebagai berikut: The changes in allowance for inventory obsolescence are as follows: 31 Desember December 31 2014 2013 Saldo awal tahun 5.267.292 919.500 Beginning balance Penambahan penyisihan 4.808.553 4.348.682 Additional provision Pembalikan selama tahun berjalan 957.788 890 Reversal during the year Saldo akhir tahun 9.118.057 5.267.292 Ending Balance Penambahan penyisihan keusangan persediaan tahun 2014 sehubungan dengan persediaan yang pergerakannya lambat, tidak bergerak dan dengan daya jual yang minimal. The additional provision of allowance for inventory obsolescence in 2014 pertains to slow-moving, non- moving inventories and with minimal saleability. Pembalikan penyisihan atas keusangan persediaan tersebut di atas diakui karena persediaan terkait telah diproses menjadi barang jadi dan telah terjual kepada pelanggan selama tahun berjalan. 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 and sold during the year to customers. Berdasarkan hasil penelaahan kondisi persediaan pada akhir tahun, manajemen Grup berpendapat bahwa penyisihan persediaan usang cukup untuk menutupi kemungkinan kerugian yang mungkin timbul dari tidak terpulihkannya persediaan yang pergerakannya lambat. Based on the review of the condition of inventory at end of the year, 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 31 Desember 2014 dan 2013. There are no inventories used as collateral for any loan facility as of December 31, 2014 and 2013. 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 497. 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 December31, 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 December31, 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 TotalParts
» Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Shipping Agent AnchorageBerthing This service is to provide the tetherberth for respective ship
» Loading - unloading The loading and unloading services are done from the ship
» Trucking This service includes the transportation of the cargos from
» Wharfage This service includes vessel clearance, cleaning and clearing
» Open storageyard This service is to provide an open space to the customers
» Warehouse This service provides a roofed-warehouse to keep goods.
» Pelayanan Keagenan Kapal LabuhTambat Jasa layanan ini adalah pelayanan keagenan kapal,
» Pelayanan Pendukung Bongkar Muat Cargo Jasa layanan ini adalah aktifitas bongkar muat serta
» Fasilitas Jasa Angkutan Cargo Jasa layanan ini adalah untuk kegiatan pengangkutan
» Pelayanan Kebersihan Jasa layanan ini menangani kebersihan kapal,
» Sewa Lahan Terbuka Jasa layanan ini adalah jasa penyewaan lahan terbuka
» FMFTUBSJLBO-JOHLVOHBO Sewa Gudang Jasa layanan ini adalah penyimpanan kargo dalam
» PT Sarana Citranusa Kabil SCK SCK, domiciled at Hang Kesturi I Kav C4, Kabil Industrial
» PT Citra Pembina Logistik CPL Provides logistic services and special handling
» PT Bandarkabil Indonusa BKI Provide port services. CPPI owns 89.33 of BKI’s total
» PT Citra Pembina Logistik CPL Bergerak dibidang jasa logistik dan jasa penanganan
» PT Bandarkabil Indonusa BKI Bergerak dibidang jasa kepelabuhanan. Kepemilikan
» PT Citra Sarana Baja CSB CSB, berdomisili di Jalan Hang Kesturi Km. 4, Kabil
» Prof. DR. J.B. Kristiadi P TIBJSNBO OEFQFOEFOUPNNJTTJPOFSPGUIFPNQBOZ
» Drs. Ferdi Sulaiman, CPA TNFNCFSPGVEJUPNNJUUFF
» Prof. DR. J.B. Kristiadi P 4FCBHBJ,FUVB ,PNJTBSJTOEFQFOEFO1FSTFSPBO
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» Basic Business Etiquette Reginald Djakarya, QIA
» Pokok-pokok Kode Etik Reginald Djakarya, QIA
» Company’s Culture OFX NPEJmFE WBMVF PG UIF PNQBOZ XBT FYFSDJTFE BOE
» Budaya Perusahaan JMBJOJMBJ CVEBZB 1FSTFSPBO UFMBI EJTFNQVSOBLBO
» Sosialisasi Kode Etik dan Penegakannya ,PEFUJLEJTPTJBMJTBTJLBONFMBMVJCFSCBHBJQMBLBUZBOH
» Lingkungan Hidup dan Sistem Pengolahan Limbah
» Environment and System of Waste Treatment
» Pendirian Perusahaan U M U M GENERAL
» Company’s establishment U M U M GENERAL
» Penawaran umum U M U M GENERAL
» Penawaran umum U M U M lanjutan GENERAL continued
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyajian laporan keuangan konsolidasian lanjutan
» Basis of presentation of the consolidated financial statements continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Kombinasi bisnis SUMMARY OF SIGNIFICANT ACCOUNTING
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING
» Kombinasi bisnis lanjutan Business
» Investasi pada entitas asosiasi Investments
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING
» Transactions with related parties
» Transaksi dengan pihak-pihak berelasi lanjutan
» Transactions with related parties continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid Aset tetap
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, plant and equipment continued
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan lanjutan
» Impairment of non-financial assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING
» Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan
» Informasi segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi segmen lanjutan Segment information continued
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Pajak penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak penghasilan lanjutan Income
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan beban SUMMARY OF SIGNIFICANT ACCOUNTING
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Financial instruments continued
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» TRADE RECEIVABLES Rincian piutang usaha adalah sebagai berikut:
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI TRANSACTIONS AND ACCOUNTS WITH
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND ACCOUNTS WITH
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERSEDIAAN lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» INVENTORIES continued Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES 2014 2013
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan 2014 Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» ASET TETAP lanjutan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» TRADE PAYABLES Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari: PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» ADDITIONAL PAID-IN CAPITAL Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» 2014 and 2013, respectively Note 6. Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS
» PENDAPATAN BEBAN OPERASI LAINNYA DAN BIAYA KEUANGAN lanjutan
» OTHER OPERATING INCOME EXPENSES AND FINANCE COSTS continued
» SIGNIFICANT AGREEMENTS Perusahaan Annual Report « PT Citra Tubindo Tbk AR CTBN for web
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year
» Aset Assets INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Depreciation Expense INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
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