Laba Tahun Berjalan Income for the Year

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 109 32. INSTRUMEN KEUANG AN lanjutan 32. FINANCIAL INSTRUMENTS continued Nilai tercatat Nilai waj ar Carrying amount Fair value 1 Jan., 2011 1 Jan., 2011 31 Des., 2010 31 Des., 2010 Jan. 1, 2011 Jan. 1, 2011 2012 2011 Dec. 31, 2010 2012 2011 Dec. 31, 2010 Liabilitas Keuangan Financial Liabilities Pinjaman jangka pendek 21.984.337 10.206.552 29.423.536 21.984.337 10.206.552 29.423.536 Short-term loans Utang usaha 66.722.822 53.390.600 80.636.811 66.722.822 53.390.600 80.636.811 Trade payables Utang lain-lain 1.253.543 3.150.932 415.026 1.253.543 3.150.932 415.026 Other payables Utang dividen 83.654 35.707 42.573 83.654 35.707 42.573 Dividends payable Beban masih harus dibayar 5.011.368 3.033.238 10.148.281 5.011.368 3.033.238 10.148.281 Accrued expenses Liabilitas imbalan kerja Short-term e mployee karyawan jangka pendek 1.202.326 1.495.099 578.351 1.202.326 1.495.099 578.351 benefits liability Utang kepada pihak-pihak berelasi 2.845 14.156 2.166.922 2.845 14.156 2.166.922 Due to related parties Pinjaman jangka panjang - yang akan jatuh tempo Current maturities satu tahun 6.115.056 4.353.930 5.942.254 6.115.056 4.353.930 5.942.254 of long-term debts Pinjaman jangka panjang - setelah dikurangi bagian yang akan jatuh dalam Long-term debts - net of satu tahun 10.230.627 15.930.358 22.341.830 10.230.627 15.930.358 22.341.830 current maturities Nilai wajar instrumen keuangan adalah jumlah di mana instrumen tersebut dapat dipertukarkan di dalam transaksi kini antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, bukan di dalam penjualan y ang dipaksakan atau likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarny a. The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms-length transaction, other than in a forced or liquidation sale situation. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models, as appropriate. Perusahaan menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan: • Tingkat 1: Nilai wajar diukur berdasarkan harga kuotasi tidak disesuaikan dalam pasar aktif untuk asset atau liabilitas sejenis. • Tingkat 2: Nilai wajar diukur berdasarkan teknik-teknik v aluasi, dimana seluruh input y ang mempuny ai ef ek y ang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung. • Tingkat 3: Nilai wajar diukur berdasarkan teknik-teknik v aluasi, dimana seluruh input y ang mempuny ai ef ek y ang signif ikan atas nilai wajar tidak dapat diobservasi baik secara langsung maupun tidak langsung. The Company uses the following hierarchy in determining the fair value of financial instruments: • Level 1: Fair value measured based on quoted price unadjusted in active markets for identical assets or liabilities • Level 2: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly. • Level 3: Fair value measured based on the valuation techniques for which all inputs which have a significant effect on the recorded fair value are not observable, either directly or indirectly. Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarny a atau nilai wajarny a tidak dapat diukur secara andal. Financial instruments presented in the consolidated statements of financial position are carried at the fair value, otherwise, they are presented at carrying value as either these are reasonable approximation of fair value or their fair values cannot be reliably measured.