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.