BEBAN AKRUAL ACCRUED EXPENSES TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
Laporan Tahunan
PT Pelayaran Tempuran Emas Tbk
162
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of December 31, 2015 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
57
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
Akun ini terdiri atas beban akrual sebagai berikut: This account consists of accruals for the following
expenses:
31 DesemberDecember 31, 2015
2014
Jasa profesional 1.502.727.950
1.000.004.400 Professional fees
Bunga 1.480.659.446
1.826.823.088 Interest
Telepon, listrik dan air 24.586.875
12.107.457 Telephone, electricity and water
Asuransi 1.082.418
1.082.418 Insurance
Jaminan peti kemas -
545.535.272 Container guarantees
Lain-lain 7.261.648.861
2.891.662.476 Others
Total 10.270.705.550
6.277.215.111 Total
17. TRANSAKSI DERIVATIF 17. DERIVATIVE TRANSACTIONS
Liabilitas Derivatif yang Dihentikan Unwound Derivative Liability
Pada tanggal
24 Juli
2008, Perusahaan
menandatangani kontrak WTI crude oil - Target Redemption Swap dengan Standard Chartered
Bank SCB
sehubungan dengan
penawaran kepada Perusahaan atas perlindungan sebagian
dari kenaikan harga WTI crude oil. Berdasarkan perjanjian, jumlah kuantitas nosional sebesar 30.000
barel dan jumlah kuantitas geared nosional sebesar 60.000 barel dengan harga tetap US105 per barel.
On July 24, 2008, the Company signed a contract for WTI crude oil - Target Redemption Swap with
Standard Chartered Bank SCB regarding the offering to the Company of partial protection
against rising WTI crude oil prices. Based on the agreement, total notional quantity was about
30,000 barrels and total geared notional quantity was about 60,000 barrels with a fixed price of
US105 per barrel.
Berdasarkan skenario dari setiap penyelesaian a jika Floating Price FP di atas US105 per barel,
Perusahaan akan menerima dolar Amerika Serikat berdasarkan perhitungan FP dikurangi US105 x
2.500 barel, b jika FP di bawah US105 per barel, Perusahaan akan membayar dolar Amerika Serikat
berdasarkan perhitungan US105 dikurangi FP x 5.000 barel. Perjanjian ini berlaku sampai dengan
tanggal
31 Juli
2009, namun,
jika seluruh
pembayaran yang dilakukan oleh SCB kepada Perusahaan melebihi target akumulasi intrinsic value
sebesar US87.500, perjanjian ini akan berakhir dan Perusahaan akan kehilangan perlindungan ini.
Based on the scenario on each settlement date, a if Floating Price FP was above US105 per
barrel, the Company would receive United States dollar based on calculation FP minus US105 x
2,500 barrels, b if FP was below US105 per barrel, the Company would pay United States
dollar based on calculation US105 minus FP x 5,000 barrels. This agreement was valid until
July 31, 2009. However, if the accumulated payments made by SCB to the Company reaches
more than the target accumulated intrinsic value of
US87,500, this
agreement would
be terminated and the Company would lose the
protection. Berdasarkan
transaksi terakhir
tertanggal 5 November 2008, harga aktual WTI crude oil
sebesar US76,72 per barel, oleh karena itu, Perusahaan berkewajiban untuk membayar SCB
sebesar US141.380. Sampai dengan tanggal jatuh tempo pembayaran, Perusahaan belum membayar
jumlah tersebut. Sebagai akibatnya, SCB melakukan penghentian lebih awal dan mengusulkan tawaran
penyelesaian sebesar US2.771.366. Based
on the
latest transaction
dated November 5, 2008, the actual WTI crude oil price
amounted to US76.72 per barrel, therefore, the Company was liable to pay SCB the amount of
US141,380. Until the due date of this amount, the Company has not made any payment.
Consequently, SCB made early termination and proposed a settlement offer worth US2,771,366.
163
Laporan Tahunan
PT Pelayaran Tempuran Emas Tbk
The original consolidated financial statements included herein are in the Indonesian language.
PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS As of December 31, 2015 and
for the Year Then Ended Expressed in rupiah, unless otherwise stated
58
17. TRANSAKSI DERIVATIF lanjutan 17. DERIVATIVE TRANSACTIONS continued