PERSEDIAAN - BERSIH Laporan Keuangan PT MBSS Tbk Desember 31 2016
PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015
AND FOR THE YEARS THEN ENDED Continued
- 36 - Pada tanggal 31 Desember 2016, Grup melakukan
penilaian nilai terpulihkan atas kapal dan menentukan bahwa beberapa kapal telah terjadi penurunan nilai
sebesar USD 4.757.845. At December 31, 2016, the Group assessed the
recoverable amount of vessels and determined that certain vessels was impaired by USD 4,757,845.
Pada aset tetap Grup, terdapat kapal FC Princesse Rachel dan FC Vittoria, dimana berdasarkan Coal
Transhipment Agreement for the Provision of Transhipment Services at Adang Bay tanggal 4 Mei
2010 dan 12 Oktober 2012, PT Kideco Jaya Agung memiliki hak opsi untuk membeli kapal tersebut di
bulan ke-60 atau di akhir masa kontrak Catatan 33. Included in the Group’s
property, vessels and equipment, are FC Princesse Rachel and FC Vittoria,
which based on Coal Transhipment Agreement for the Provision of Transhipment Services at Adang Bay
dated May 4, 2010 and October 12, 2012, PT Kideco Jaya Agung has an option to purchase such asset at
the 60th month or at the end of the contract period Note 33.
Pada tanggal 1 Oktober 2015, PT Kideco Jaya Agung menggunakan hak opsi pembelian FC Princesse
Rachel melalui anak perusahaannya, PT Sea Bridge Shipping, dengan nilai pembelian USD 4.405.350.
On October 1, 2015, PT Kideco Jaya Agung exercised the purchase option of FC Princesse Rachel through
its nomine, PT Sea Bridge Shipping, with purchase price of USD 4,450,350.
Pada tahun 2015, Grup melakukan penurunan nilai terhadap FC Vittoria sebesar USD 2.799.652 karena
dinilai bahwa PT Kideco Jaya Agung akan menggunakan hak opsinya untuk membeli kapal
tersebut di tahun ke-4 atau tahun 2016 sesuai dengan Coal Transhipment Agreement for the Provision of
Transhipment Services at Adang Bay tanggal 12 Oktober 2012.
In 2015, the Group impaired FC Vittoria of USD 2,799,652 as it was assessed that PT Kideco
Jaya Agung will use its purchase option at the 4th year or in 2016 based on Coal Transhipment Agreement for
the Provision of Transhipment Services at Adang Bay dated October 12, 2012.
Pada tanggal 1 Januari 2016, ditandatangani nota amandemen dengan PT Kideco Jaya Agung yang
menyetujui penghapusan ketentuan terkait opsi pembelian FC Vittoria pada Coal Transhipment
Agreement for the Provision of Transhipment Services at Adang Bay tanggal 12 Oktober 2012. Dengan
demikian, setelah evaluasi pemulihan jumlah aset, penurunan nilai yang telah diakui terdahulu telah
dipulihkan. On January 1, 2016, the amendment on Coal
Transhipment Agreement for the Provision of Transhipment Service at Adang Bay dated October 12,
2012 was signed with PT Kideco Jaya Agung to agree the removal of the purchase option as stipulated in the
Agreement. Accordingly, after evaluation of the recoverable amount of the assets, the impairment
previously recognized has recovered.
Aset tetap termasuk aset yang telah habis disusutkan tetapi masih digunakan dengan harga perolehan
sebesar USD 6.278.414. Property, plant and equipment includes assets with
acquisition cost of USD 6,278,414, that are already depreciated in full but are still in use.
Pada tanggal 31 Desember 2016 dan 2015, nilai wajar aset tetap Grup yang dijaminkan adalah sebesar
USD 89.956.981 dan USD 106.980.283. Penilaian atas nilai wajar dilakukan oleh penilai independen
yang telah teregistrasi di OJK, KJPP Stefanus, Tonny, Hardi Rekan. Metode penilaian yang digunakan
adalah pendekatan nilai pasar dan biaya. At December 31, 2016 and 2015, the fair value of the
Group’s collateralised
property, vessels
and equipment
is USD
89,956,981 and
USD 106,980,283. The valuation was performed by independent appraisers registered in OJK, KJPP
Stefanus, Tonny, Hardi Rekan. Appraisal method used is market and cost approach.