Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
111
33. MAN AJE MEN RISIKO KEUANG AN lanjutan 33. FINANCIAL RISK MANAGEMENT continued
a. Risiko kredit a. Credit risk
Aset keuangan Grup y ang memiliki potensi konsentrasi secara signif ikan risiko kredit pada
dasarny a terdiri dari piutang usaha. Grup memiliki kebijakan kredit dan prosedur untuk
memastikan berlangsungnya ev aluasi kredit dan pemantauan akun secara aktif.
The financial assets that potentially subject the Group to significant concentrations of credit risk
consist principally of trade receivables. The Group has in place credit policies and
procedures to ensure the ongoing credit evaluation and active account monitoring.
Risiko kredit Grup timbul dari kegagalan bay ar pihak lain, dengan risiko maksimum sama
dengan jumlah tercatat instrumen tersebut. Pada tanggal pelaporan, tidak terdapat
konsentrasi risiko kredit secara signif ikan dikarenakan piutang usaha berasal dari jumlah
pelanggan y ang bany ak, kecuali pada tanggal 31 Desember 2012 seperti dijelaskan pada
paragraf berikut. The Group’s exposure to credit risk arise from
default of other parties, with maximum exposure equal to the carrying amount of these
instruments. At reporting date, there were no significant concentrations of credit risk as its
trade receivables related to a large number of ultimate customers, except as of December 31,
2012 as described in the following paragraph. Sebagian besar piutang usaha Grup terdiri dari
6 debitur y ang masing-masing mewakili 5-40, 7-19 dan 5-37 dari jumlah piutang
usaha masing-masing
pada tanggal
31 Desember 2012, 31 Desember 2011 and 1 Januari 2011 31 Desember 2010.
The trade receivable of the Group mostly comprise 6 debtors that individually represented
5-40, 7-19 and 5-37 of total trade receivable as of December 31, 2012,
December 31, 2011
and January
1, 2011December 31, 2010, respectively.
Aset keuangan y ang belum jatuh tempo maupun mengalami penurunan nilai
Financial assets that are neither past due nor Impaired
Deposito yang belum jatuh tempo maupun mengalami penurunan nilai kebany akan
merupakan deposito pada bank dengan credit- rating tinggi yang dinilai oleh agen credit-rating
internasional. Piutang usaha y ang belum jatuh tempo maupun mengalami penurunan nilai
merupakan perusahaan-perusahaan dengan histori penagihan y ang baik.
Bank deposits that are neither past due nor impaired are mainly deposits with banks with
high credit-ratings assigned by international credit-ratings agencies. Trade receivables that
are neither past due nor impaired are substantially companies with a good collections
track record with the Group. Piutang usaha Grup y ang belum jatuh tempo
maupun mengalami penurunan nilai masing- masing
senilai AS15.107.829,
AS16.348.529 dan AS40.638.611 pada tanggal 31 Desember 2012 dan 2011 dan
1 Januari 2011 31 Desember 2010. The Group’s trade receivables not past due nor
impaired amounting
to US15,107,829,
US16,348,529 and US40,638,611 as of December 31, 2012 and 2011 and January 1,
2011 December 31, 2010, respectively. Aset keuangan y ang jatuh tempo danatau
maupun mengalami penurunan nilai Financial assets which are past due andor
Impaired Analisa umur piutang usaha y ang sudah jatuh
tempo tetapi tidak dilakukan peny isihan atas penurunan nilai adalah sebagai berikut:
The age analysis of trade receivables past due but not impaired is as follows:
1 Januari 2011 31 Desember 2010
January 1, 2011 2012
2011 December 31, 2010
Jatuh tempo kurang dari 2 bulan 31.780.189
9.085.383 2.990.110
Past due less than 2 months Jatuh tempo 2 - 5 bulan
2.839.581 1.508.391
1.124.921 Past due 2 - 5 months
Jatuh tempo lebih dari 5 bulan 1.407.730
1.904.468 2.842.842
Past due over 5 months
Jumlah 36.027.500
12.498.242 6.957.873
Total
Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS AN AK CATATAN ATAS L APOR AN KEUANGAN
KONSOLIDASIAN Tahun Yang Berakhir Pada Tanggal-tanggal
31 Desember 2012 dan 2011 Disajikan dalam dolar AS, kecuali dinyatakan lain
PT CITRA TUBINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended
December 31, 2012 and 2011 Expressed in U.S. dollars, unless otherwise stated
112
33. MAN AJE MEN RISIKO KEUANG AN lanjutan 33. FINANCIAL RISK MANAGEMENT continued
a. Risiko kredit lanjutan a. Credit risk continued
Piutang usaha y ang sudah jatuh tempo lebih dari 5 bulan dan mengalami penurunan nilai
adalah sebesar AS9.046.229 pada tanggal 31 Desember 2012.
Trade receivables which have been due for more than 5 months and impaired amounting to
US9,046,229 as of December 31, 2012. Grup tidak memiliki aset keuangan lain y ang
sudah jatuh tempo danmengalami penurunan nilai, kecuali piutang usaha.
There is no other Groups’ financial assets that past due andor impaired except for trade
receivable. Risiko kredit maksimum Grup untuk komponen
dalam laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2012 adalah nilai
tercatat seperti yang diny atakan dalam Catatan
5 atas
laporan keuangan
konsolidasian. The Group’s maximum exposure to credit risk
for each class of financial asset as of December 31, 2012 is equal to their carrying amounts as
stated in Note 5 to the consolidated statements of financial position.
b. Risiko mata uang asing b. Foreign currency risk
Grup terekspos terhadap perubahan nilai tukar mata uang asing terutama dalam rupiah, dolar
Singapura dan euro pada biay a-biaya tertentu, aset dan liabilitas y ang timbul dari operasi
sehari-hari. The Group is exposed to foreign currency
exchange rate movements primarily in rupiah, Singapore dollar and euro on certain expenses,
assets and liabilities which arise from daily operations.
Pada tanggal 31 Desember 2012, berdasarkan suatu simulasi sederhana, jika dolar AS
menguatmelemah sebesar 10 terhadap rupiah dengan semua v ariabel lainny a
konstan, laba Grup sebelum pajak untuk tahun y ang bersangkutan akan menjadi sekitar
AS650.301 lebih tinggirendah, terutama sebagai akibat dari keuntungankerugian kurs
translasi atas liabilitas moneter bersih dalam mata uang rupiah. Tidak ada dampak terhadap
ekuitas Grup. As of December 31, 2012, based on a simple
simulation performed, if the U.S. dollar had strengthenedweakened by 10 against the
rupiah with all other variables held constant, the Group’s income before tax for the year would
have been
approximately US650,301
higherlower, mainly as a result of foreign exchange gainslosses on translation of rupiah
denominated net monetary liabilities. There is no impact on the Group’s equity.
Pada tanggal 31 Desember 2012, berdasarkan suatu simulasi sederhana, jika dolar AS
menguatmelemah sebesar 10 terhadap dolar Singapura dengan semua variabel
lainny a konstan, laba Grup sebelum pajak untuk tahun yang bersangkutan akan menjadi
sekitar AS25.425
lebih tinggirendah,
terutama sebagai
akibat dari
keuntungankerugian kurs translasi atas liabilitas moneter bersih dalam mata uang
dolar Singapura. Tidak ada dampak terhadap ekuitas Grup.
As of December 31, 2012, based on a simple simulation performed, if the U.S. dollar had
strengthenedweakened by 10 against the Singapore dollar with all other variables held
constant, the Group’s income before tax for the year
would have
been approximately
US25,425 higherlower, mainly as a result of foreign exchange gainslosses on translation of
Singapore dollar denominated net monetary liabilities. There is no impact on the Group’s
equity. Pada tanggal 31 Desember 2012, berdasarkan
suatu simulasi sederhana, jika dolar AS menguatmelemah sebesar 10 terhadap
euro dengan semua v ariabel lainnya konstan, laba Grup sebelum pajak untuk tahun y ang
bersangkutan akan
menjadi sekitar
AS760.522 lebih tinggirendah, terutama sebagai akibat dari keuntungankerugian kurs
translasi atas aset moneter bersih dalam mata uang euro. Tidak ada dampak terhadap
ekuitas Grup. As of December 31, 2012, based on a simple
simulation performed, if the U.S. dollar had strengthenedweakened by 10 against the
euro with all other variables held constant, the Group’s income before tax for the year would
have been
approximately US760,522
higherlower, mainly as a result of foreign exchange gainslosses on translation of euro
denominated net monetary assets. There is no impact on the Group’s equity.