Citra Tubindo Tbk Billingual Juni Released
PT Cit ra Tubindo Tbk
dan Ent it as Anak/ and Subsidiaries
Laporan keuangan konsolidasian interim
beserta laporan atas reviu informasi keuangan konsolidasian
interim pada tanggal 30 Juni 2013 dan periode enam bulan
yang berakhir pada tanggal tersebut/
Int erim consolidat ed financial st at ement s with report on
review of int erim consolidat ed financial informat ion
as of June 30, 2013 and for t he six months t hen ended
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
BESERTA LAPORAN ATAS REVIU INFORMASI
KEUANGAN KONSOLIDASIAN INTERIM
PADA TANGGAL 30 JUNI 2013
DAN PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
WITH REPORT ON REVIEW OF INTERIM
CONSOLIDATED FINANCIAL INFORMATION
AS OF JUNE 30, 2013
AND FOR THE SIX MONTHS
THEN ENDED
Daftar Isi
Table of Contents
Halaman/
Page
Laporan atas Reviu Informasi Keuangan
Konsolidasian Interim
Report on Review of Interim Consolidated
Financial Information
Laporan Posisi Keuangan Konsolidasian
Interim.....................................................................
1-2
Interim Consolidated Statements of
................................................... Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian Interim.............................................
3
Interim Consolidated Statements of
........................................... Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
Interim....................................................................
4
Interim Consolidated Statements of
.................................................... Changes in Equity
Laporan Arus Kas Konsolidasian
Interim....................................................................
5-6
Interim Consolidated Statements of
............................................................. Cash Flows
Catatan atas Laporan Keuangan
Konsolidasian Interim............................................
7-110
Notes to the Interim Consolidated
............................................... Financial Statements
************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
30 Juni 2013/
June 30, 2013
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
31 Desember 2012/
December 31,2012
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - setelah dikurangi
penyisihan atas kerugian penurunan
nilai sebesar AS$8.847.667 pada
tanggal 30 Juni 2013
(31 Desember 2012: AS$9.046.229)
Pihak berelasi
Piutang lain-lain - pihak ketiga
Piutang dari pihak-pihak berelasi
Persediaan - setelah dikurangi
penyisihan keusangan persediaan
sebesar AS$1.090.318
pada tanggal 30 Juni 2013
(31 Desember 2012: AS$919.500)
Pajak dibayar di muka
Biaya dibayar di muka dan uang
muka lainnya
JUMLAH ASET LANCAR
CURRENT ASSETS
49.530.268
23.414.324
6.811.002
264.366
6.414.541
2e,2o,2t,
4,30,31
2o,2t,5
11,30,31
2f,6
2o,2t,30,31
2f,2o,2t,6,
30,31
28.491.903
Trade receivables
Third parties - net of allowance for
impairment losses of
US$8,847,667 as of June 30,
2013 (December 31, 2012:
38.535.535
US$9,046,229)
12.599.794
Related parties
272.055
Other receivables - third parties
128.724.859
21.998
2g,7
2p
106.476.721
113.564
5.048.674
2h,8
4.065.962
Due from related parties
Inventories - net of allowance
for inventory obsolescence of
US$1,090,318 as of
June 30, 2013 (December 31,
2012: US$919,500)
Prepaid taxes
Prepaid expenses and
other advances
197.095.232
TOTAL CURRENT ASSETS
220.230.032
6.539.698
ASET TIDAK LANCAR
Taksiran tagihan pajak penghasilan
Aset pajak tangguhan - neto
NON-CURRENT ASSETS
37.371
2l
44.320
Estimated claims for income tax
refund
Deferred tax assets - net
Investments in associated
companies
Property, plant and equipment, net
of accumulated depreciation
of US$83,068,648 as of
June 30, 2013
(December 31, 2012:
US$80,543,848)
Deferred loss on sale-andleaseback transactions
42.935
75.717
2o,2t,30,31
48.526
79.652
Transferable membership - net
Refundable deposits
73.709.627
71.343.239
TOTAL NON-CURRENT ASSETS
293.939.659
268.438.471
TOTAL ASSETS
1.632.681
1.292.816
2o,2p,15,30
2p,15
448.499
1.499.758
Investasi pada entitas asosiasi
Aset tetap, setelah dikurangi
akumulasi penyusutan
sebesar AS$83.068.648
pada tanggal 30 Juni 2013
(31 Desember 2012:
AS$80.543.848)
Kerugian tangguhan atas jual
dan sewa balik
Hak keanggotaan yang dapat
dipindahkan - neto
Uang jaminan
20.810.239
2d,2f,9
19.307.825
49.817.868
2i,2j,10,11,17
49.914.659
JUMLAH ASET TIDAK LANCAR
JUMLAH ASET
Cash and cash equivalents
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
30 Juni 2013/
June 30, 2013
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
31 Desember 2012/
December 31,2012
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Utang dividen
Beban masih harus dibayar
Liabilitas imbalan kerja karyawan
jangka pendek
Utang kepada pihak-pihak berelasi
Utang pajak
Pendapatan ditangguhkan
Uang muka pelanggan
Pinjaman jangka panjang yang akan
jatuh tempo dalam satu tahun
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang - setelah
dikurangi bagian yang akan jatuh
tempo dalam satu tahun
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja karyawan
jangka panjang
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham
Modal dasar - 3.200.000.000 saham
dengan nilai nominal Rp100
per saham
Modal ditempatkan dan disetor
penuh - 800.000.000 saham
Tambahan modal disetor
Selisih kurs karena penjabaran
laporan keuangan
Saldo laba
Telah ditentukan penggunaannya
untuk cadangan umum
Belum ditentukan penggunaannya
SUB-JUMLAH
KEPENTINGAN NONPENGENDALI
LIABILITIES AND EQUITY
17.056.372
14.613.380
73.542.249
449.605
27.353.951
5.064.121
1.024.004
232.222
4.402.876
84.530
3.501.349
8.232.408
2o,2t,11,30,31
2o,2t,12,30,31
2f,6
2o,2t,30,31
2t,31
2o,2t,13,30,31
2o,2t,14,30,31
2f,2o,2t,6,
30,31
2o,2p,15,30
2o,16,30
2l,2o,2t,17,
30,31
155.557.067
21.984.337
17.161.749
49.561.073
1.253.543
83.654
5.011.368
1.202.326
2.845
4.218.858
70.200
3.492.238
CURRENT LIABILITIES
Short-term loans
Trade payables
Third parties
Related parties
Other payables
Dividends payable
Accrued expenses
Short-term employee benefits
liability
6.115.056
Due to related parties
Taxes payable
Deferred income
Advances from customers
Current maturities of long-term
debts
110.157.247
TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES
6.303.778
35.649
2l,2o,2t,
17,30,31
2p,15
10.230.627
35.769
5.861.479
2o,2s,29,30
5.406.421
Long-term debts - net of
current maturities
Deferred tax liabilities - net
Long-term employee benefits
liability
12.200.906
15.672.817
TOTAL NON-CURRENT
LIABILITIES
167.757.973
125.830.064
TOTAL LIABILITIES
37.934.802
12.764.351
19
20
317.130
7.613.641
67.453.573
470.151
21b
126.083.497
98.189
37.934.802
12.764.351
2b,18
7.613.641
83.729.088
EQUITY
EQUITY ATTRIBUTABLE TO
THE EQUITY HOLDERS OF THE
PARENT COMPANY
Share capital
Authorized - 3,200,000,000
shares at par value of
Rp100 per share
Issued and fully paid 800,000,000 shares
Capital paid in excess of par value
Difference in foreign currency
translation of the financial
statements
Retained earnings
Appropriated for general reserve
Unappropriated
142.512.033
SUB-TOTAL
96.374
NON-CONTROLLING INTERESTS
JUMLAH EKUITAS
126.181.686
142.608.407
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
293.939.659
268.438.471
TOTAL LIABILITIES AND
EQUITY
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
Six Months Ended June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
Catatan/
Notes
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
PENDAPATAN DARI PENJUALAN
DAN JASA
92.869.922
2f,2m
6,22,26
83.492.289
REVENUE FROM SALES AND
SERVICES
BEBAN POKOK PENJUALAN
DAN JASA
58.822.171
2f,2m
6,23,26
52.624.952
COST OF SALES AND
SERVICES
LABA KOTOR
34.047.751
30.867.337
GROSS PROFIT
Beban umum dan administrasi
Beban penjualan
Pendapatan operasi lainnya
Beban operasi lainnya
LABA USAHA
Bagian atas laba neto entitas
asosiasi
Pendapatan keuangan
Biaya keuangan
LABA SEBELUM BEBAN
PAJAK
(11.256.692)
2m,24
(7.750.677)
2m,24
2.302.688 2f,2m,25,26
(171.138)
2m,25
17.171.932
2.222.414
57.310
(633.364)
(10.279.781)
(3.540.484)
1.530.239
(328.609)
18.248.702
2d,2f,9
2m
2m
18.818.292
2.344.793
26.000
(791.941)
General and
administrative expenses
Selling expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Equity in net earnings
of associated companies
Finance income
Finance costs
19.827.554
INCOME BEFORE TAX
EXPENSE
2p,15
BEBAN PAJAK
Kini
Tangguhan
4.607.726
485.173
4.698.128
81.258
TAX EXPENSE
Current
Deferred
Jumlah Beban Pajak
5.092.899
4.779.386
Total Tax Expense
13.725.393
15.048.168
INCOME FOR THE PERIOD
28.910
OTHER
COMPREHENSIVE INCOME
Difference in foreign currency
translation
13.573.279
15.077.078
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
13.724.485
908
Income for the period attributable to:
Equity holders of the
15.039.176
parent company
8.992
Non-controlling interests
LABA PERIODE BERJALAN
PENDAPATAN
KOMPREHENSIF LAIN
Selisih kurs karena penjabaran
laporan keuangan
JUMLAH LABA
KOMPREHENSIF PERIODE
BERJALAN
(152.114)
Laba periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2b,18
13.725.393
15.048.168
Jumlah laba komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
LABA PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
13.571.464
1.815
15.045.772
31.306
13.573.279
15.077.078
0,0172
2q
0,0188
Total comprehensive income
for the period attributable to:
Equity holders of the
parent company
Non-controlling interests
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO
THE EQUITY HOLDERS OF
THE PARENT COMPANY
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Six Months Ended June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to the equity holders of the parent company
Catatan/
Notes
Saldo per 1 Januari 2012
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference in
Foreign
Currency
Translation
Tambahan
Modal Disetor/
Capital Paid
in Excess of
Par Value
Saldo Laba/Retained Earnings
Telah ditentukan
Penggunaannya
untuk Cadangan
Umum/
Appropriated for
General
Reserve
Belum
Ditentukan
Penggunaannya/
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Jumlah/
Total
Jumlah
Ekuitas/
Total
Equity
37.934.802
12.764.351
264.166
4.213.641
88.834.099
-
-
-
3.400.000
(3.400.000)
-
-
-
-
(36.000.000)
(36.000.000)
Laba periode berjalan
-
-
-
-
15.039.176
15.039.176
8.992
15.048.168
Income for the period
Pendapatan komprehensif lain
-
-
6.596
-
-
6.596
22.314
28.910
Other comprehensive income
Saldo 30 Juni 2012
37.934.802
12.764.351
270.762
7.613.641
64.473.275
123.056.831
100.415
123.157.246
Balance, June 30, 2012
Saldo per 1 Januari 2013
37.934.802
12.764.351
470.151
7.613.641
83.729.088
142.512.033
96.374
142.608.407
Balance, January 1, 2013
-
-
-
-
(30.000.000)
(30.000.000)
-
Laba periode berjalan
-
-
-
-
13.724.485
13.724.485
908
Pendapatan komprehensif lain
-
-
-
-
37.934.802
12.764.351
7.613.641
67.453.573
Tambahan Saldo Laba Cadangan Umum
Dividen
Dividen
Saldo 30 Juni 2013
21a
21a
(153.021)
317.130
144.011.059
69.109
144.080.168
Balance, January 1, 2012
-
-
-
Additional Retained Earnings Appropriated for
General Reserve
(153.021)
126.083.497
-
(36.000.000)
(30.000.000)
13.725.393
Dividends
Dividends
Income for the period
907
(152.114)
Other comprehensive income
98.189
126.181.686
Balance, June 30, 2013
See report on review of the interim consolidated financial information. The accompanying notes to the interim
consolidated financial statements form an integral part of these interim consolidated financial statements taken as
a whole.
Lihat laporan atas reviu informasi laporan keuangan konsolidasian interim. Catatan atas laporan keuangan
konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
interim secara keseluruhan.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunai kepada pemasok
dan karyawan
Kas neto diperoleh dari aktivitas operasi
Penerimaan dari:
Tagihan pajak penghasilan
Penghasilan bunga
Penghasilan lain-lain - neto
Pembayaran untuk:
Pajak
Beban usaha lainnya
Bunga pinjaman dan beban
administrasi bank lainnya
Beban lain-lain - neto
Kas Neto yang Diperoleh dari
(Digunakan untuk) Aktivitas
Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dividen kas
Hasil penjualan aset tetap
Perolehan aset tetap
Kas Neto yang Digunakan untuk
Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari pinjaman jangka
pendek
Penerimaan pinjaman jangka panjang
Pembayaran utang jangka pendek
Pembayaran angsuran kewajiban
sewa pembiayaan
Pembayaran pinjaman jangka panjang
Penurunan utang
dari pihak-pihak berelasi
Catatan/
Notes
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
141.885.805
80.704.123
(111.376.077)
(68.218.088)
30.509.728
12.486.035
112.906
29.239
409.838
32.519
16.950
101.859
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers and
employees
(9.599.296)
(4.265.060)
(8.720.072)
(3.742.968)
(461.042)
(207.847)
(419.443)
(224.221)
Net cash provided by operating
activities
Receipts from:
Claim for income tax refund
Interest income
Other income - net
Payments for:
Taxes
Other operating expenses
Loan interest and other
bank charges
Other charges - net
(469.341)
Net Cash Provided by
(Used In) Operating
Activities
16.528.466
(1.572.032)
(2.067.433)
CASH FLOWS FROM
INVESTING ACTIVITIES
Cash dividends received
Proceeds from sale of
property, plant and equipment
Acquisitions of property, plant
and equipment
(812.751)
(1.884.225)
Net Cash Used In
Investing Activities
720.000
39.281
10
183.208
CASH FLOWS FROM
FINANCING ACTIVITIES
14.252.573
2.344.789
(7.055.380)
18.944.093
(7.629.089)
(2.927.630)
(1.226.656)
(791.998)
(1.281.819)
(3.845)
(1.285)
Penerimaan dari modal yang disetor
oleh kepentingan non pengendali
Pembayaran dividen kas
Kas Neto yang Diperoleh dari
(Digunakan untuk)
Aktivitas Pendanaan
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
Six Months Ended
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
-
5.383.851
1.101
(30.660.809)
Proceeds from short-term loans
Proceed of long- term debts
Payment of short-term loan
Payment of finance lease
obligation
Payment of long- term debts
Decrease in due to
related parties
Proceed from share capital
paid by non-controlling
interest
Payment for cash dividends
(21.419.806)
Net Cash Provided by
(Used In)
Financing Activities
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
5
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
KENAIKAN/(PENURUNAN) NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS (continued)
Six Months Ended
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
NET INCREASE/(DECREASE) IN
(23.773.372) CASH AND CASH EQUIVALENTS
21.099.566
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
(86.048) CASH AND CASH EQUIVALENTS
(61.201)
KAS DAN SETARA KAS
AWAL PERIODE
28.491.903
KAS DAN SETARA KAS
AKHIR PERIODE
49.530.268
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
4
60.639.445
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
36.780.025
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
UMUM
a.
b.
1. GENERAL
Pendirian Perusahaan
a.
Company’s establishment
PT Citra Tubindo Tbk (Perusahaan) didirikan
pada tanggal 23 Agustus 1983 berdasarkan
akta notaris R. Sudibio Djojopranoto, S.H.
No. 78. Akta pendirian ini disetujui oleh
Menteri Kehakiman Republik Indonesia
dengan
Surat
Keputusan
No.
C23168.HT.01.01.Th.85 tanggal 25 Mei 1985
serta diumumkan dalam Lembaran Berita
Negara No. 81 Tambahan No. 1208 tanggal
8 Oktober 1985. Anggaran dasar Perusahaan
telah mengalami beberapa kali perubahan,
terakhir dengan akta notaris Maria Hilaria
Salim, S.H. No. 39 tanggal 26 Juni 2008, untuk
memenuhi ketentuan Undang-undang No. 40
Tahun 2007 mengenai Undang-undang
Perseroan Terbatas. Perubahan terakhir ini
disetujui oleh Menteri Hukum dan Hak
Asasi
Manusia
dengan
Surat
No. AHU-76795.AH.01.02-TH.2008
tanggal
23 Oktober 2008 serta diumumkan dalam
Lembaran Berita Negara No. 105 Tambahan
No. 30268 tanggal 30 Desember 2008.
PT Citra Tubindo Tbk (the Company) was
incorporated on August 23, 1983 based on the
notarial deed No. 78 of R. Sudibio Djojopranoto,
S.H. The Company’s article of association was
approved by the Minister of Justice of the
Republic of Indonesia in his Decision
Letter No. C2-3168.HT.01.01.Th.85 dated
May 25, 1985 and was published in the State
Gazette No. 81 Supplement No. 1208 dated
October 8, 1985. The articles of association has
been amended several times, most recently
covered by notarial deed No. 39 of Maria Hilaria
Salim, S.H., dated June 26, 2008 concerning
the changes in the Company’s articles of
association to conform with Law No. 40
Year 2007. The latest amendment has been
approved by the Minister of Laws and Human
Rights in his Letter No. AHU-76795.AH.01.02TH.2008 dated October 23, 2008 and was
published in the State Gazette No. 105
Supplement No. 30268 dated December 30,
2008.
Perusahaan memulai kegiatan komersialnya
yang meliputi penyediaan fasilitas untuk
industri minyak yang mencakup jasa
penguliran pipa dan pembuatan aksesoris,
pada tahun 1984, serta mulai menyediakan
jasa pemrosesan pemanasan pipa baja tanpa
kampuh (seamless) pada tahun 1992.
The Company started its commercial operations
in providing facilities for the oil industry,
including finishing and threading of pipes and
manufacturing of accessories, in 1984, and
started providing services on heat treatment
process for seamless pipes in 1992.
Kantor pusat Perusahaan dan pabriknya
terletak di Kabil Industrial Estate, Jln. Hang
Kesturi I Km 4, Kabil, Batam. Hasil produksi
Perusahaan dipasarkan di pasar lokal dan
diekspor ke Jepang, Amerika Serikat, Kanada,
Australia, Timur Tengah, Afrika dan Asia.
The Company’s head office and its factory are
located in Kabil Industrial Estate, Jln. Hang
Kesturi I Km 4, Kabil, Batam. The Company’s
products are marketed domestically and
exported to Japan, United States, Canada,
Australia, Middle East, Africa and Asia.
Vallourec SA, sebuah perusahaan yang
didirikan di Perancis, adalah entitas induk
terakhir Perusahaan dan Entitas Anak.
Vallourec SA, a company incorporated in
France, is the ultimate parent company of the
Company and Subsidiaries.
Penawaran umum efek Perusahaan
b.
Company’s public offering
The Company’s corporate actions from the date
of its initial public offering up to June 30, 2013
are as follows:
Kebijakan
Perusahaan
yang
dapat
mempengaruhi
efek
yang
diterbitkan
(corporate actions) sejak tanggal penawaran
umum perdana sampai dengan tanggal
30 Juni 2013 adalah sebagai berikut:
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
b.
1. GENERAL (continued)
Penawaran umum efek Perusahaan
(lanjutan)
Tahun/
Year
Kebijakan Perusahaan/
Nature of Corporate Action
1989 *)
Penawaran umum perdana/
Initial public offering
1990
Pencatatan saham Perusahaan/
Shares listing
1992
b.
Company’s public offering (continued)
Saham Ditempatkan
dan
Disetor Penuh/
Number of
Issued and
Fully Paid Shares
1.600.000
3.600.000
Penawaran umum kedua/
Second public offering
1993
1994
1999
2009
800.000
Saham bonus kepada pemegang saham dengan
ketentuan empat (4) saham baru untuk setiap
satu (1) saham yang dimiliki/Bonus dividends
which entitled each shareholder to receive four (4)
new shares for every one (1) existing share held
24.000.000
Penawaran umum terbatas I/
Limited public offering I
15.000.000
Penawaran umum terbatas II/
Limited public offering II
5.000.000
Saham bonus kepada pemegang saham dengan
ketentuan tiga (3) saham baru untuk setiap lima (5)
saham yang dimiliki/Bonus dividend which entitled
each shareholder to receive three (3) new shares
for every five (5) existing shares held
30.000.000
Pemecahan saham dengan ketentuan
sepuluh (10) saham untuk setiap satu (1) saham/
Stock split which entitled ten (10) shares for every
one (1) existing share
720.000.000
Jumlah/
Total
*)
800.000.000
*)
Penawaran umum perdana berlaku efektif
pada tanggal 28 November 1989.
The effective date of the initial public
offering was on November 28, 1989.
All of the Company’s shares, which have a par
value of Rp100 each share, are listed on the
Indonesia Stock Exchange.
Seluruh saham Perusahaan, dengan nilai
nominal Rp100 per saham, telah dicatatkan di
Bursa Efek Indonesia.
8
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
c.
1. GENERAL (continued)
Struktur Perusahaan dan Entitas Anak
c.
As of June 30, 2013 and December 31, 2012,
the Corporate structure and the Subsidiaries are
as follows:
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, struktur Perusahaan dan Entitas Anak
adalah sebagai berikut:
Persentase Kepemilikan
(Langsung dan Tidak
Langsung) (%)/
Percentage
of Ownership
(Direct and Indirect) (%)
Entitas Anak/
Subsidiaries
PT Hymindo Petromas
Utama (HPU)
30 Juni/
June 30,
2013
31 Des./
Dec. 31,
2012
99,90
99,90
NSCT Premium
Tubulars BV
(NSCT BV)
100,00
NS Connection
Technology Inc.
(NSCT Inc) melalui/
through NSCT BV
Corporate Structure and Subsidiaries
Bidang
Usaha/
Scope of
Activities
Saat
Dimulainya
Kegiatan
Usaha/
Start of
Commercial
Operations
Jumlah Aset/
Total Assets
Domisili/
Domicile
30 Juni/
June 30,
2013
31 Des./
Dec. 31,
2012
Sambungan pipa
ulir/
Thread
connection
1988
Batam
3.180.248
2.861.971
100,00
Pemegang
paten/
Patent
holder
2003
Belanda/
Netherlands
1.202.916
1.291.725
100,00
100,00
Pemegang
lisensi/
Master
licensor
2003
Amerika
Serikat/
United States
of America
3.099.356
3.152.134
NS Connection
Technology
Pte Ltd
(NSCT PL)
100,00
100,00
Jasa dukungan
teknis/
Technical
support
2002
Singapura/
Singapore
1.778.209
1.935.618
Citra Tubindo
(International)
Pte Ltd (CTI)
100,00
100,00
Jasa dukungan
teknis/
Technical
support
2004
Singapura/
Singapore
4.364.005
18.731.185
Citra Tubindo
Australia
Pty Ltd melalui/
through CTI
100.00
100.00
Perdagangan pipa
baja/
Steel pipes
trading
2011
Australia/
Australia
116.969
230.733
PT Sarana Citranusa
Kabil (SC)
99,92
99,92
Jasa
pelayanan
kepelabuhan/
Port
services
2000
Batam
26.949.049
28.657.127
PT Citra Pembina
Pengangkutan
Industries (CPPI)
melalui/through
SC
98,92
98,92
Jasa
angkutan/
Transportation
services
1984
Batam
14.279.373
14.100.283
PT Citra Madya
Cargindo
(CMC) melalui/through
CPPI
97,92
97,92
Jasa bongkar muat/
Stevedoring
services
1989
Batam
2.204.947
2.173.080
PT Pelayaran
Citranstirta
Tatasarana
(PCT) melalui/
through CPPI
99,92
99,92
Jasa
pengapalan/
Shipping
services
1990
Batam
1.746.685
1.682.894
PT Citra Pembina
Logistik
(CPL) melalui/
through CPPI
99,91
99,91
Jasa
logistik/
Logistic
services
2006
Batam
2.438.649
2.164.776
9
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
c.
1. GENERAL (continued)
Struktur Perusahaan dan Entitas Anak
(lanjutan)
c. Corporate
Structure
(continued)
Persentase Kepemilikan
(Langsung dan Tidak
Langsung) (%)/
Percentage
of Ownership
(Direct and Indirect) (%)
Entitas Anak/
Subsidiaries
30 Juni/
June 30,
2013
Bidang
Usaha/
Scope of
Activities
31 Des./
Dec. 31,
2012
Subsidiaries
Jumlah Aset/
Total Assets
Domisili/
Domicile
30 Juni/
June 30,
2013
31 Des./
Dec. 31
2012
PT Bandar Kabil
Indonusa
(BKI) melalui/through
CPPI
99,05
99,05
Jasa
pelayanan
kepelabuhan/
Port
services
2000
Batam
4.381
4.590
PT Citra Sarana Baja
(CSB)
99,00
99,00
Pembuatan pipa
tanpa kampuh,
penguliran pipa
dan jasa terkait/
Manufacturing of
seamless pipe,
pipe threading
and services
2012
Batam
30.257
30.656
On February 13, 2012, the Company established
a new subsidiary with 99% ownership under the
name PT Citra Sarana Baja (CSB) in Batam with
authorized, issued and paid-up share capital of
Rp1,000,000,000.
CSB
is
engaged
in
manufacturing seamless pipe, pipe threading and
services.
Pada tanggal 13 Februari 2012, Perusahaan
mendirikan entitas anak baru dengan
kepemilikan 99% dengan nama PT Citra
Sarana Baja (CSB) di Batam dengan modal
saham dasar, modal ditempatkan dan modal
disetor sebesar Rp1.000.000.000. CSB
bergerak dalam bidang pembuatan pipa tanpa
kampuh, penguliran pipa dan jasa terkait.
d.
Saat
Dimulainya
Kegiatan
Usaha/
Start of
Commercial
Operations
and
Karyawan, dewan komisaris dan direksi
d. Employees, boards of commissioners and
directors
The members of the Company’s boards of
commissioners and directors as of June 30, 2013
and December 31, 2012 are as follows:
Susunan anggota Dewan Komisaris dan
Direksi Perusahaan pada tanggal 30 Juni 2013
dan 31 Desember 2012 adalah sebagai
berikut:
30 Juni 2013/June 30, 2013
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Keuangan
Direktur Pengembangan Bisnis
Direktur Operasional
Direktur Teknik
Direktur Tidak Terafiliasi
:
DR. Ir. Suyitno Patmosukismo, M.H
:
Profesor Doktor Johanes Berchmans Kristiadi Pudjosukanto
Tjetjep Muljana
Doktor Ingenieur Ilham Akbar Habibie
Jean-Pierre, Robert, Luc Michel
Didier, Maurice, Francis Hornet
:
Kris Taenar Wiluan
Hedy Wiluan (Hedy Kurniawan)
Richard James Wiluan
Andi Tanuwidjaja
Eric Olivier Atton
Sri Murwardjo Srimardji MSC, FSA.I
10
:
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Directors
President Director
Finance Director
Business Development Director
Operational Director
Technical Director
Unaffialiated Director
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
d.
1. GENERAL (continued)
Karyawan, dewan komisaris dan direksi
(lanjutan)
d. Employees, boards of commissioners and
directors (continued)
31 Desember 2012/December 31, 2012
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Keuangan
Direktur Umum
Direktur Pemasaran
Direktur Teknik
Direktur Investasi
Direktur Tidak Terafiliasi
e.
:
DR. Ir. Suyitno Patmosukismo, M.H
:
Sri Murwardjo Srimardji MSC, FSA.I
Profesor Doktor Johanes Berchmans Kristiadi Pudjosukanto
Doktor Ingenieur Ilham Akbar Habibie
Jean-Pierre, Robert, Luc Michel
:
Kris Taenar Wiluan
:
Hedy Wiluan (Hedy Kurniawan)
Drs. Frankie Setiadi
Herman Hermanto
DR. Adam Paul Brunet BA MA D.Phil FIEE C.Eng.
Didier, Maurice, Francis Hornet
Tjetjep Muljana
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Directors
President Director
Finance Director
General Affairs Director
Marketing Director
Technical Director
Investment Director
Unaffialiated Director
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, Perusahaan dan Entitas Anak (Grup)
memiliki masing-masing 894 dan 814
karyawan (tetap dan temporer) (tidak diaudit).
As of June 30, 2013 and December 31, 2012,
the Company and Subsidiaries (the Group) has
a total of 894 and 814 employees, respectively
(both permanent and temporary) (unaudited).
Jumlah kompensasi imbalan kerja jangka
pendek
yang
diterima
oleh
personil
manajemen kunci Grup (dewan komisaris dan
direksi) untuk enam bulan yang berakhir pada
tanggal-tanggal 30 Juni 2013 dan 2012,
masing-masing sebesar Rp3.464.597.218
(setara AS$348.937) dan Rp3.822.000.000
(setara AS$403.165).
The total amount of short-term employee
benefits compensation received by the Group’s
key management personnel (boards of
commissioners and directors) for the six months
ended June 30, 2013 and 2012 amounted to
Rp3,464,597,218 (equivalent to US$348,937)
and
Rp3,822,000,000
(equivalent
to
US$403,165), respectively.
Pengesahan untuk penerbitan
keuangan konsolidasian interim
laporan
e.
Authorization for the issuance of the interim
consolidated financial statements
The issuance of the interim consolidated
financial statements of the Group as of June 30,
2013 and December 31, 2012 and for the six
months ended June 30, 2013 and 2012 was
approved and authorized by the Board of
Directors on August 15, 2013.
Penerbitan laporan keuangan konsolidasian
interim Grup pada tanggal 30 Juni 2013 dan
31 Desember 2012 dan untuk enam bulan
yang berakhir pada tanggal - tanggal 30 Juni
2013 dan 2012 telah disetujui dan disahkan
oleh Direksi pada tanggal 15 Agustus 2013.
11
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a.
Dasar
penyajian
laporan
konsolidasian interim
2. SUMMARY
POLICIES
keuangan
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of presentation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim telah
disusun sesuai dengan Standar Akuntansi
Keuangan (“SAK”), yang dikeluarkan oleh
Dewan Standar Akuntansi Keuangan Ikatan
Akuntan
Indonesia.
Laporan
keuangan
konsolidasian interim juga disusun sesuai
dengan Peraturan Badan Pengawas Pasar
Modal dan Lembaga Keuangan (Bapepam-LK)
No.
VIII.G.7
tentang
“Penyajian
dan
Pengungkapan Laporan Keuangan Emiten
atau Perusahaan Publik” yang terlampir dalam
Lampiran Keputusan Ketua Bapepam-LK
No. KEP-347/BL/2012 tanggal 25 Juni 2012.
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”) issued by the Board of Financial
Accounting Standards of the Indonesian
Institute
of
Accountants.
The
interim
consolidated financial statements have been
also prepared in accordance with Indonesian
Capital Market and Financial Institutions
Supervisory Agency (Bapepam-LK) Regulation
No. VIII.G.7 regarding “Financial Statements
Presentations and Disclosures for Issuers or
Public Companies” included in the Appendix of
the Decision of the Chairman of Bapepam-LK
No. KEP-347/BL/2012 dated June 25, 2012.
Kebijakan akuntansi yang diterapkan dalam
penyusunan laporan keuangan konsolidasian
interim adalah selaras dengan kebijakan
akuntansi yang diterapkan dalam penyusunan
laporan keuangan konsolidasian pada tanggal
31 Desember 2012 dan untuk tahun yang
berakhir pada tanggal tersebut.
The accounting policies adopted in the
preparation of the interim consolidated financial
statements are consistent with those made in
the preparation of the consolidated financial
statements as of December 31, 2012 and for
the year then ended.
Laporan keuangan konsolidasian interim
disusun atas dasar akrual (accrual basis)
dengan menggunakan konsep biaya perolehan
(historical cost), kecuali untuk hal-hal seperti
yang diungkapkan dalam catatan berikut yang
relevan.
The interim consolidated financial statements
have been prepared on the accrual basis using
the historical cost concept, except as disclosed
in the relevant notes herein.
Laporan arus kas konsolidasian interim
menyajikan penerimaan dan pengeluaran kas
dan setara kas yang dikelompokkan dalam
aktivitas operasi, investasi dan pendanaan.
Arus kas dari aktivitas operasi disajikan
dengan menggunakan metode langsung.
The interim consolidated statements of cash
flows present receipts and payments of cash
and cash equivalents classified into operating,
investing and financing activities. The cash
flows from operating activities are presented
using the direct method.
12
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
Dasar
penyajian
laporan
konsolidasian interim (lanjutan)
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
keuangan
a.
Basis of presentation of the consolidated
financial statements (continued)
The Ministry of Finance of the Republic of
Indonesia,
in
its
Decision
Letter
No. KEP-654/PJ.42/1998 dated December 2,
1998, approved the Company’s application to
maintain its accounting records and conduct its
transactions in the English language and United
States dollars (U.S. dollars) currency, starting
January 1, 1999. Effective on this date, the
Company changed its reporting and recording
currency from rupiah to U.S. dollars, its
functional currency, in accordance with PSAK
No. 52, “Reporting Currency”. The U.S. dollars
is considered as the Company’s functional
currency based on PSAK No. 52, since most of
the Company’s sales are billed and collectible in
U.S. dollars, machineries and raw materials are
imported and major expenses such as subcontract charges, delivery cost, royalty fees and
expatriates’ payroll are denominated and
payable in U.S. dollars.
Menteri Keuangan Republik Indonesia dalam
Surat Keputusan No. KEP-654/PJ.42/1998
tanggal 2 Desember 1998, menyetujui
permohonan Perusahaan untuk menggunakan
bahasa Inggris dan mata uang dolar Amerika
Serikat (AS) dalam mencatat transaksi dan
pembukuan
Perusahaan
mulai
tanggal
1 Januari 1999. Sejak tanggal tersebut,
Perusahaan mengubah mata uang pelaporan
dan pencatatannya dari rupiah menjadi dolar
AS, sebagai mata uang fungsionalnya, sesuai
dengan PSAK No. 52, “Mata Uang Pelaporan”.
Dolar AS telah memenuhi kriteria sebagai mata
uang fungsionalnya sesuai dengan PSAK
No. 52, karena hampir seluruh penjualan
Perusahaan ditagih dan diterima dalam dolar
AS, mesin dan bahan baku diimpor dari luar
negeri dan beban-beban yang signifikan
seperti beban subkontrak, biaya pengiriman,
royalti dan gaji tenaga asing dinyatakan dan
terutang dalam dolar AS.
b.
ACCOUNTING
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
PSAK No. 4 (Revisi 2009) mengatur
penyusunan dan penyajian laporan keuangan
konsolidasian untuk sekelompok entitas yang
berada dalam pengendalian suatu entitas
induk, dan akuntansi untuk investasi pada
entitas anak, pengendalian bersama entitas,
dan entitas asosiasi ketika laporan keuangan
tersendiri
disajikan
sebagai
informasi
tambahan.
PSAK No. 4 (Revised 2009) provides for the
preparation and presentation of consolidated
financial statements for a group of entities under
the control of a parent, and the accounting for
investments in subsidiaries, jointly controlled
entities and associated entities when separate
financial statements are presented as additional
information.
Laporan keuangan konsolidasian interim
meliputi laporan keuangan entitas anak
dimana Grup, baik secara langsung atau tidak
langsung, memiliki lebih dari 50% kepemilikan
saham.
The interim consolidated financial statements
include accounts of the subsidiaries in which the
Group owns more than 50% share ownership,
either directly or indirectly.
Semua akun dan transaksi antar Grup yang
material, termasuk keuntungan atau kerugian
yang belum direalisasi, jika ada, dieliminasi
untuk mencerminkan posisi keuangan dan
hasil operasi Grup sebagai satu kesatuan
usaha.
All material intercompany accounts and
transactions, including unrealized gains or
losses, if any, are eliminated to reflect the
financial position and the results of operations
of the Group as one business entity.
Entitas Anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Perusahaan
memperoleh pengendalian, sampai dengan
tanggal
kehilangan
pengendalian.
Pengendalian
dianggap
ada
ketika
Perusahaan memiliki secara langsung atau
tidak langsung melalui Entitas Anak, lebih dari
setengah hak suara atas suatu entitas.
Subsidiaries are fully consolidated from the date
of acquisition, being the date on which the
Company obtained control, and continue to be
consolidated until the date such control ceases.
Control is presumed to exist if the Company
owns, directly or indirectly through Subsidiaries,
more than half of the voting power of an entity.
13
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Prinsip-prinsip konsolidasi (lanjutan)
b.
ACCOUNTING
Principles of consolidation (continued)
Pengendalian juga ada ketika entitas induk
memiliki setengah atau kurang dari hak suara
suatu entitas jika terdapat:
(a) kekuasaan yang melebihi setengah hak
suara sesuai perjanjian dengan investor
lain;
(b) kekuasaan untuk mengatur kebijakan
keuangan
dan
operasional
entitas
berdasarkan
anggaran
dasar
atau
perjanjian;
(c) kekuasaan
untuk
menunjuk
atau
mengganti sebagian besar direksi atau
badan
pengatur
setara
dan
mengendalikan entitas melalui direksi atau
badan tersebut; atau
(d) kekuasaan untuk memberikan suara
mayoritas pada rapat dewan direksi atau
badan
pengatur
setara
dan
mengendalikan entitas melalui direksi atau
badan tersebut.
Control also exists when the parent owns half or
less of the voting rights of an entity when there
is:
(a) power over more than half of the voting
rights by virtue of an agreement with other
investors;
(b) power to govern the financial and
operating policies of the entity under a
statute or an agreement;
Rugi entitas anak yang tidak dimiliki secara
penuh
diatribusikan
pada
kepentingan
nonpengendali (KNP) bahkan jika hal ini
mengakibatkan KNP mempunyai saldo defisit.
Losses of a non-wholly owned subsidiary are
attributed to the non-controlling interests (NCI)
even if such losses result in a deficit balance for
the NCI.
Jika kehilangan pengendalian atas suatu
entitas anak, maka Grup:
- menghentikan pengakuan aset (termasuk
setiap goodwill) dan liabilitas entitas anak;
- menghentikan pengakuan jumlah tercatat
setiap KNP;
- menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila ada;
- mengakui nilai wajar pembayaran yang
diterima;
- mengakui setiap sisa investasi pada nilai
wajarnya;
- mengakui setiap perbedaan yang dihasilkan
sebagai keuntungan atau kerugian dalam
laporan laba rugi; dan
- mereklasifikasi bagian induk atas komponen
yang sebelumnya diakui sebagai pendapatan
komprehensif ke laporan laba rugi, atau
mengalihkan secara langsung ke saldo laba.
In case of loss of control over a subsidiary, the
Group:
- derecognizes the assets (including goodwill)
and liabilities of the subsidiary;
- derecognizes the carrying amount of any
NCI;
- derecognizes the cumulative translation
differences, recorded in equity, if any;
- recognizes the fair value of the consideration
received;
- recognizes the fair value of any investment
retained;
- recognizes any surplus or deficit in profit or
loss; and
(c) power to appoint or remove the majority of
the members of the board of directors or
equivalent governing body and control of
the entity is by that board or body; or
(d) power to cast the majority of votes at
meetings of the board of directors or
equivalent governing body and control of
the entity is by that board or body.
- reclassifies the parent’s share of components
previously
recognized
in
other
comprehensive income to profit or loss or
retained earnings, as appropriate.
14
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Prinsip-prinsip konsolidasi (lanjutan)
b.
ACCOUNTING
Principles of consolidation (continued)
NCI represents the portion of the profit or loss
and net assets of the Subsidiaries not
attributable to equity interests that are not
owned directly or indirectly by the Company,
which are presented in the consolidated
statement of comprehensive income and under
the equity section of the consolidated
statement of financial position, respectively,
separately from the corresponding portion
attributable to the equity holders of the parent
company.
KNP mencerminkan bagian atas laba atau rugi
dan aset neto dari entitas anak yang tidak
dapat diatribusikan secara langsung maupun
tidak langsung oleh Perusahaan, yang masingmasing disajikan dalam laporan laba rugi
komprehensif konsolidasian dan dalam ekuitas
pada laporan posisi keuangan konsolidasian,
terpisah dari bagian yang dapat diatribusikan
kepada pemilik entitas induk.
c. Kombinasi Bisnis
c.
Business Combinations
Sesuai dengan PSAK No. 22 (Revisi 2010),
“Kombinasi Bisnis”, kombinasi bisnis dicatat
dengan menggunakan metode akuisisi. Biaya
perolehan dari sebuah akuisisi diukur pada nilai
agregat imbalan yang dialihkan, diukur pada
nilai wajar pada tanggal akuisisi dan jumlah
setiap KNP pada pihak yang diakuisisi. Untuk
setiap kombinasi bisnis, pihak pengakuisisi
mengukur KNP pada entitas yang diakuisisi
baik pada nilai wajar ataupun pada proporsi
kepemilikan KNP atas aset neto yang
teridentifikasi dari entitas yang diakuisisi. Biaya
akuisisi ya
dan Ent it as Anak/ and Subsidiaries
Laporan keuangan konsolidasian interim
beserta laporan atas reviu informasi keuangan konsolidasian
interim pada tanggal 30 Juni 2013 dan periode enam bulan
yang berakhir pada tanggal tersebut/
Int erim consolidat ed financial st at ement s with report on
review of int erim consolidat ed financial informat ion
as of June 30, 2013 and for t he six months t hen ended
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
BESERTA LAPORAN ATAS REVIU INFORMASI
KEUANGAN KONSOLIDASIAN INTERIM
PADA TANGGAL 30 JUNI 2013
DAN PERIODE ENAM BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
WITH REPORT ON REVIEW OF INTERIM
CONSOLIDATED FINANCIAL INFORMATION
AS OF JUNE 30, 2013
AND FOR THE SIX MONTHS
THEN ENDED
Daftar Isi
Table of Contents
Halaman/
Page
Laporan atas Reviu Informasi Keuangan
Konsolidasian Interim
Report on Review of Interim Consolidated
Financial Information
Laporan Posisi Keuangan Konsolidasian
Interim.....................................................................
1-2
Interim Consolidated Statements of
................................................... Financial Position
Laporan Laba Rugi Komprehensif
Konsolidasian Interim.............................................
3
Interim Consolidated Statements of
........................................... Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian
Interim....................................................................
4
Interim Consolidated Statements of
.................................................... Changes in Equity
Laporan Arus Kas Konsolidasian
Interim....................................................................
5-6
Interim Consolidated Statements of
............................................................. Cash Flows
Catatan atas Laporan Keuangan
Konsolidasian Interim............................................
7-110
Notes to the Interim Consolidated
............................................... Financial Statements
************************
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
30 Juni 2013/
June 30, 2013
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
31 Desember 2012/
December 31,2012
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga - setelah dikurangi
penyisihan atas kerugian penurunan
nilai sebesar AS$8.847.667 pada
tanggal 30 Juni 2013
(31 Desember 2012: AS$9.046.229)
Pihak berelasi
Piutang lain-lain - pihak ketiga
Piutang dari pihak-pihak berelasi
Persediaan - setelah dikurangi
penyisihan keusangan persediaan
sebesar AS$1.090.318
pada tanggal 30 Juni 2013
(31 Desember 2012: AS$919.500)
Pajak dibayar di muka
Biaya dibayar di muka dan uang
muka lainnya
JUMLAH ASET LANCAR
CURRENT ASSETS
49.530.268
23.414.324
6.811.002
264.366
6.414.541
2e,2o,2t,
4,30,31
2o,2t,5
11,30,31
2f,6
2o,2t,30,31
2f,2o,2t,6,
30,31
28.491.903
Trade receivables
Third parties - net of allowance for
impairment losses of
US$8,847,667 as of June 30,
2013 (December 31, 2012:
38.535.535
US$9,046,229)
12.599.794
Related parties
272.055
Other receivables - third parties
128.724.859
21.998
2g,7
2p
106.476.721
113.564
5.048.674
2h,8
4.065.962
Due from related parties
Inventories - net of allowance
for inventory obsolescence of
US$1,090,318 as of
June 30, 2013 (December 31,
2012: US$919,500)
Prepaid taxes
Prepaid expenses and
other advances
197.095.232
TOTAL CURRENT ASSETS
220.230.032
6.539.698
ASET TIDAK LANCAR
Taksiran tagihan pajak penghasilan
Aset pajak tangguhan - neto
NON-CURRENT ASSETS
37.371
2l
44.320
Estimated claims for income tax
refund
Deferred tax assets - net
Investments in associated
companies
Property, plant and equipment, net
of accumulated depreciation
of US$83,068,648 as of
June 30, 2013
(December 31, 2012:
US$80,543,848)
Deferred loss on sale-andleaseback transactions
42.935
75.717
2o,2t,30,31
48.526
79.652
Transferable membership - net
Refundable deposits
73.709.627
71.343.239
TOTAL NON-CURRENT ASSETS
293.939.659
268.438.471
TOTAL ASSETS
1.632.681
1.292.816
2o,2p,15,30
2p,15
448.499
1.499.758
Investasi pada entitas asosiasi
Aset tetap, setelah dikurangi
akumulasi penyusutan
sebesar AS$83.068.648
pada tanggal 30 Juni 2013
(31 Desember 2012:
AS$80.543.848)
Kerugian tangguhan atas jual
dan sewa balik
Hak keanggotaan yang dapat
dipindahkan - neto
Uang jaminan
20.810.239
2d,2f,9
19.307.825
49.817.868
2i,2j,10,11,17
49.914.659
JUMLAH ASET TIDAK LANCAR
JUMLAH ASET
Cash and cash equivalents
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
1
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM (lanjutan)
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
30 Juni 2013/
June 30, 2013
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION (continued)
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
31 Desember 2012/
December 31,2012
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman jangka pendek
Utang usaha
Pihak ketiga
Pihak berelasi
Utang lain-lain
Utang dividen
Beban masih harus dibayar
Liabilitas imbalan kerja karyawan
jangka pendek
Utang kepada pihak-pihak berelasi
Utang pajak
Pendapatan ditangguhkan
Uang muka pelanggan
Pinjaman jangka panjang yang akan
jatuh tempo dalam satu tahun
JUMLAH LIABILITAS JANGKA
PENDEK
LIABILITAS JANGKA PANJANG
Pinjaman jangka panjang - setelah
dikurangi bagian yang akan jatuh
tempo dalam satu tahun
Liabilitas pajak tangguhan - neto
Liabilitas imbalan kerja karyawan
jangka panjang
JUMLAH LIABILITAS JANGKA
PANJANG
JUMLAH LIABILITAS
EKUITAS
EKUITAS YANG DAPAT
DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham
Modal dasar - 3.200.000.000 saham
dengan nilai nominal Rp100
per saham
Modal ditempatkan dan disetor
penuh - 800.000.000 saham
Tambahan modal disetor
Selisih kurs karena penjabaran
laporan keuangan
Saldo laba
Telah ditentukan penggunaannya
untuk cadangan umum
Belum ditentukan penggunaannya
SUB-JUMLAH
KEPENTINGAN NONPENGENDALI
LIABILITIES AND EQUITY
17.056.372
14.613.380
73.542.249
449.605
27.353.951
5.064.121
1.024.004
232.222
4.402.876
84.530
3.501.349
8.232.408
2o,2t,11,30,31
2o,2t,12,30,31
2f,6
2o,2t,30,31
2t,31
2o,2t,13,30,31
2o,2t,14,30,31
2f,2o,2t,6,
30,31
2o,2p,15,30
2o,16,30
2l,2o,2t,17,
30,31
155.557.067
21.984.337
17.161.749
49.561.073
1.253.543
83.654
5.011.368
1.202.326
2.845
4.218.858
70.200
3.492.238
CURRENT LIABILITIES
Short-term loans
Trade payables
Third parties
Related parties
Other payables
Dividends payable
Accrued expenses
Short-term employee benefits
liability
6.115.056
Due to related parties
Taxes payable
Deferred income
Advances from customers
Current maturities of long-term
debts
110.157.247
TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES
6.303.778
35.649
2l,2o,2t,
17,30,31
2p,15
10.230.627
35.769
5.861.479
2o,2s,29,30
5.406.421
Long-term debts - net of
current maturities
Deferred tax liabilities - net
Long-term employee benefits
liability
12.200.906
15.672.817
TOTAL NON-CURRENT
LIABILITIES
167.757.973
125.830.064
TOTAL LIABILITIES
37.934.802
12.764.351
19
20
317.130
7.613.641
67.453.573
470.151
21b
126.083.497
98.189
37.934.802
12.764.351
2b,18
7.613.641
83.729.088
EQUITY
EQUITY ATTRIBUTABLE TO
THE EQUITY HOLDERS OF THE
PARENT COMPANY
Share capital
Authorized - 3,200,000,000
shares at par value of
Rp100 per share
Issued and fully paid 800,000,000 shares
Capital paid in excess of par value
Difference in foreign currency
translation of the financial
statements
Retained earnings
Appropriated for general reserve
Unappropriated
142.512.033
SUB-TOTAL
96.374
NON-CONTROLLING INTERESTS
JUMLAH EKUITAS
126.181.686
142.608.407
TOTAL EQUITY
JUMLAH LIABILITAS DAN
EKUITAS
293.939.659
268.438.471
TOTAL LIABILITIES AND
EQUITY
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
Six Months Ended June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
Catatan/
Notes
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
PENDAPATAN DARI PENJUALAN
DAN JASA
92.869.922
2f,2m
6,22,26
83.492.289
REVENUE FROM SALES AND
SERVICES
BEBAN POKOK PENJUALAN
DAN JASA
58.822.171
2f,2m
6,23,26
52.624.952
COST OF SALES AND
SERVICES
LABA KOTOR
34.047.751
30.867.337
GROSS PROFIT
Beban umum dan administrasi
Beban penjualan
Pendapatan operasi lainnya
Beban operasi lainnya
LABA USAHA
Bagian atas laba neto entitas
asosiasi
Pendapatan keuangan
Biaya keuangan
LABA SEBELUM BEBAN
PAJAK
(11.256.692)
2m,24
(7.750.677)
2m,24
2.302.688 2f,2m,25,26
(171.138)
2m,25
17.171.932
2.222.414
57.310
(633.364)
(10.279.781)
(3.540.484)
1.530.239
(328.609)
18.248.702
2d,2f,9
2m
2m
18.818.292
2.344.793
26.000
(791.941)
General and
administrative expenses
Selling expenses
Other operating income
Other operating expenses
INCOME FROM OPERATIONS
Equity in net earnings
of associated companies
Finance income
Finance costs
19.827.554
INCOME BEFORE TAX
EXPENSE
2p,15
BEBAN PAJAK
Kini
Tangguhan
4.607.726
485.173
4.698.128
81.258
TAX EXPENSE
Current
Deferred
Jumlah Beban Pajak
5.092.899
4.779.386
Total Tax Expense
13.725.393
15.048.168
INCOME FOR THE PERIOD
28.910
OTHER
COMPREHENSIVE INCOME
Difference in foreign currency
translation
13.573.279
15.077.078
TOTAL COMPREHENSIVE
INCOME FOR THE PERIOD
13.724.485
908
Income for the period attributable to:
Equity holders of the
15.039.176
parent company
8.992
Non-controlling interests
LABA PERIODE BERJALAN
PENDAPATAN
KOMPREHENSIF LAIN
Selisih kurs karena penjabaran
laporan keuangan
JUMLAH LABA
KOMPREHENSIF PERIODE
BERJALAN
(152.114)
Laba periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
2b,18
13.725.393
15.048.168
Jumlah laba komprehensif
periode berjalan yang dapat
diatribusikan kepada:
Pemilik entitas induk
Kepentingan nonpengendali
LABA PER SAHAM DASAR
YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
13.571.464
1.815
15.045.772
31.306
13.573.279
15.077.078
0,0172
2q
0,0188
Total comprehensive income
for the period attributable to:
Equity holders of the
parent company
Non-controlling interests
BASIC EARNINGS PER SHARE
ATTRIBUTABLE TO
THE EQUITY HOLDERS OF
THE PARENT COMPANY
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
3
The original interim consolidated financial statements included herein are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal 30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Six Months Ended June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to the equity holders of the parent company
Catatan/
Notes
Saldo per 1 Januari 2012
Modal Saham
Ditempatkan
dan Disetor
Penuh/Issued
and Fully Paid
Share Capital
Selisih Kurs
Karena
Penjabaran
Laporan
Keuangan/
Difference in
Foreign
Currency
Translation
Tambahan
Modal Disetor/
Capital Paid
in Excess of
Par Value
Saldo Laba/Retained Earnings
Telah ditentukan
Penggunaannya
untuk Cadangan
Umum/
Appropriated for
General
Reserve
Belum
Ditentukan
Penggunaannya/
Unappropriated
Kepentingan
Nonpengendali/
Non-controlling
Interests
Jumlah/
Total
Jumlah
Ekuitas/
Total
Equity
37.934.802
12.764.351
264.166
4.213.641
88.834.099
-
-
-
3.400.000
(3.400.000)
-
-
-
-
(36.000.000)
(36.000.000)
Laba periode berjalan
-
-
-
-
15.039.176
15.039.176
8.992
15.048.168
Income for the period
Pendapatan komprehensif lain
-
-
6.596
-
-
6.596
22.314
28.910
Other comprehensive income
Saldo 30 Juni 2012
37.934.802
12.764.351
270.762
7.613.641
64.473.275
123.056.831
100.415
123.157.246
Balance, June 30, 2012
Saldo per 1 Januari 2013
37.934.802
12.764.351
470.151
7.613.641
83.729.088
142.512.033
96.374
142.608.407
Balance, January 1, 2013
-
-
-
-
(30.000.000)
(30.000.000)
-
Laba periode berjalan
-
-
-
-
13.724.485
13.724.485
908
Pendapatan komprehensif lain
-
-
-
-
37.934.802
12.764.351
7.613.641
67.453.573
Tambahan Saldo Laba Cadangan Umum
Dividen
Dividen
Saldo 30 Juni 2013
21a
21a
(153.021)
317.130
144.011.059
69.109
144.080.168
Balance, January 1, 2012
-
-
-
Additional Retained Earnings Appropriated for
General Reserve
(153.021)
126.083.497
-
(36.000.000)
(30.000.000)
13.725.393
Dividends
Dividends
Income for the period
907
(152.114)
Other comprehensive income
98.189
126.181.686
Balance, June 30, 2013
See report on review of the interim consolidated financial information. The accompanying notes to the interim
consolidated financial statements form an integral part of these interim consolidated financial statements taken as
a whole.
Lihat laporan atas reviu informasi laporan keuangan konsolidasian interim. Catatan atas laporan keuangan
konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian
interim secara keseluruhan.
4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan tunai dari pelanggan
Pembayaran tunai kepada pemasok
dan karyawan
Kas neto diperoleh dari aktivitas operasi
Penerimaan dari:
Tagihan pajak penghasilan
Penghasilan bunga
Penghasilan lain-lain - neto
Pembayaran untuk:
Pajak
Beban usaha lainnya
Bunga pinjaman dan beban
administrasi bank lainnya
Beban lain-lain - neto
Kas Neto yang Diperoleh dari
(Digunakan untuk) Aktivitas
Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penerimaan dividen kas
Hasil penjualan aset tetap
Perolehan aset tetap
Kas Neto yang Digunakan untuk
Aktivitas Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan dari pinjaman jangka
pendek
Penerimaan pinjaman jangka panjang
Pembayaran utang jangka pendek
Pembayaran angsuran kewajiban
sewa pembiayaan
Pembayaran pinjaman jangka panjang
Penurunan utang
dari pihak-pihak berelasi
Catatan/
Notes
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
141.885.805
80.704.123
(111.376.077)
(68.218.088)
30.509.728
12.486.035
112.906
29.239
409.838
32.519
16.950
101.859
CASH FLOWS FROM
OPERATING ACTIVITIES
Cash received from customers
Cash paid to suppliers and
employees
(9.599.296)
(4.265.060)
(8.720.072)
(3.742.968)
(461.042)
(207.847)
(419.443)
(224.221)
Net cash provided by operating
activities
Receipts from:
Claim for income tax refund
Interest income
Other income - net
Payments for:
Taxes
Other operating expenses
Loan interest and other
bank charges
Other charges - net
(469.341)
Net Cash Provided by
(Used In) Operating
Activities
16.528.466
(1.572.032)
(2.067.433)
CASH FLOWS FROM
INVESTING ACTIVITIES
Cash dividends received
Proceeds from sale of
property, plant and equipment
Acquisitions of property, plant
and equipment
(812.751)
(1.884.225)
Net Cash Used In
Investing Activities
720.000
39.281
10
183.208
CASH FLOWS FROM
FINANCING ACTIVITIES
14.252.573
2.344.789
(7.055.380)
18.944.093
(7.629.089)
(2.927.630)
(1.226.656)
(791.998)
(1.281.819)
(3.845)
(1.285)
Penerimaan dari modal yang disetor
oleh kepentingan non pengendali
Pembayaran dividen kas
Kas Neto yang Diperoleh dari
(Digunakan untuk)
Aktivitas Pendanaan
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS
Six Months Ended
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
-
5.383.851
1.101
(30.660.809)
Proceeds from short-term loans
Proceed of long- term debts
Payment of short-term loan
Payment of finance lease
obligation
Payment of long- term debts
Decrease in due to
related parties
Proceed from share capital
paid by non-controlling
interest
Payment for cash dividends
(21.419.806)
Net Cash Provided by
(Used In)
Financing Activities
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
5
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM (lanjutan)
Enam Bulan Yang Berakhir Pada Tanggal
30 Juni 2013
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
Enam bulan yang
berakhir pada tanggal
30 Juni 2013/
Six months ended
June 30, 2013
KENAIKAN/(PENURUNAN) NETO
KAS DAN SETARA KAS
DAMPAK NETO PERUBAHAN
NILAI TUKAR ATAS
KAS DAN SETARA KAS
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
INTERIM CONSOLIDATED
STATEMENTS OF CASH FLOWS (continued)
Six Months Ended
June 30, 2013
(Expressed in U.S. dollars, unless otherwise stated)
Catatan/
Notes
NET INCREASE/(DECREASE) IN
(23.773.372) CASH AND CASH EQUIVALENTS
21.099.566
NET EFFECT OF CHANGES
IN EXCHANGE RATES ON
(86.048) CASH AND CASH EQUIVALENTS
(61.201)
KAS DAN SETARA KAS
AWAL PERIODE
28.491.903
KAS DAN SETARA KAS
AKHIR PERIODE
49.530.268
Enam bulan yang
berakhir pada tanggal
30 Juni 2012/
Six months ended
June 30, 2012
4
60.639.445
CASH AND CASH EQUIVALENTS
AT BEGINNING OF PERIOD
36.780.025
CASH AND CASH EQUIVALENTS
AT END OF PERIOD
See report on review of the interim consolidated financial information.
The accompanying notes to the interim consolidated financial
statements form an integral part of these interim consolidated
financial statements taken as a whole.
Lihat laporan atas reviu informasi keuangan konsolidasian
interim. Catatan atas laporan keuangan konsolidasian interim
terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian interim secara keseluruhan.
6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
UMUM
a.
b.
1. GENERAL
Pendirian Perusahaan
a.
Company’s establishment
PT Citra Tubindo Tbk (Perusahaan) didirikan
pada tanggal 23 Agustus 1983 berdasarkan
akta notaris R. Sudibio Djojopranoto, S.H.
No. 78. Akta pendirian ini disetujui oleh
Menteri Kehakiman Republik Indonesia
dengan
Surat
Keputusan
No.
C23168.HT.01.01.Th.85 tanggal 25 Mei 1985
serta diumumkan dalam Lembaran Berita
Negara No. 81 Tambahan No. 1208 tanggal
8 Oktober 1985. Anggaran dasar Perusahaan
telah mengalami beberapa kali perubahan,
terakhir dengan akta notaris Maria Hilaria
Salim, S.H. No. 39 tanggal 26 Juni 2008, untuk
memenuhi ketentuan Undang-undang No. 40
Tahun 2007 mengenai Undang-undang
Perseroan Terbatas. Perubahan terakhir ini
disetujui oleh Menteri Hukum dan Hak
Asasi
Manusia
dengan
Surat
No. AHU-76795.AH.01.02-TH.2008
tanggal
23 Oktober 2008 serta diumumkan dalam
Lembaran Berita Negara No. 105 Tambahan
No. 30268 tanggal 30 Desember 2008.
PT Citra Tubindo Tbk (the Company) was
incorporated on August 23, 1983 based on the
notarial deed No. 78 of R. Sudibio Djojopranoto,
S.H. The Company’s article of association was
approved by the Minister of Justice of the
Republic of Indonesia in his Decision
Letter No. C2-3168.HT.01.01.Th.85 dated
May 25, 1985 and was published in the State
Gazette No. 81 Supplement No. 1208 dated
October 8, 1985. The articles of association has
been amended several times, most recently
covered by notarial deed No. 39 of Maria Hilaria
Salim, S.H., dated June 26, 2008 concerning
the changes in the Company’s articles of
association to conform with Law No. 40
Year 2007. The latest amendment has been
approved by the Minister of Laws and Human
Rights in his Letter No. AHU-76795.AH.01.02TH.2008 dated October 23, 2008 and was
published in the State Gazette No. 105
Supplement No. 30268 dated December 30,
2008.
Perusahaan memulai kegiatan komersialnya
yang meliputi penyediaan fasilitas untuk
industri minyak yang mencakup jasa
penguliran pipa dan pembuatan aksesoris,
pada tahun 1984, serta mulai menyediakan
jasa pemrosesan pemanasan pipa baja tanpa
kampuh (seamless) pada tahun 1992.
The Company started its commercial operations
in providing facilities for the oil industry,
including finishing and threading of pipes and
manufacturing of accessories, in 1984, and
started providing services on heat treatment
process for seamless pipes in 1992.
Kantor pusat Perusahaan dan pabriknya
terletak di Kabil Industrial Estate, Jln. Hang
Kesturi I Km 4, Kabil, Batam. Hasil produksi
Perusahaan dipasarkan di pasar lokal dan
diekspor ke Jepang, Amerika Serikat, Kanada,
Australia, Timur Tengah, Afrika dan Asia.
The Company’s head office and its factory are
located in Kabil Industrial Estate, Jln. Hang
Kesturi I Km 4, Kabil, Batam. The Company’s
products are marketed domestically and
exported to Japan, United States, Canada,
Australia, Middle East, Africa and Asia.
Vallourec SA, sebuah perusahaan yang
didirikan di Perancis, adalah entitas induk
terakhir Perusahaan dan Entitas Anak.
Vallourec SA, a company incorporated in
France, is the ultimate parent company of the
Company and Subsidiaries.
Penawaran umum efek Perusahaan
b.
Company’s public offering
The Company’s corporate actions from the date
of its initial public offering up to June 30, 2013
are as follows:
Kebijakan
Perusahaan
yang
dapat
mempengaruhi
efek
yang
diterbitkan
(corporate actions) sejak tanggal penawaran
umum perdana sampai dengan tanggal
30 Juni 2013 adalah sebagai berikut:
7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
b.
1. GENERAL (continued)
Penawaran umum efek Perusahaan
(lanjutan)
Tahun/
Year
Kebijakan Perusahaan/
Nature of Corporate Action
1989 *)
Penawaran umum perdana/
Initial public offering
1990
Pencatatan saham Perusahaan/
Shares listing
1992
b.
Company’s public offering (continued)
Saham Ditempatkan
dan
Disetor Penuh/
Number of
Issued and
Fully Paid Shares
1.600.000
3.600.000
Penawaran umum kedua/
Second public offering
1993
1994
1999
2009
800.000
Saham bonus kepada pemegang saham dengan
ketentuan empat (4) saham baru untuk setiap
satu (1) saham yang dimiliki/Bonus dividends
which entitled each shareholder to receive four (4)
new shares for every one (1) existing share held
24.000.000
Penawaran umum terbatas I/
Limited public offering I
15.000.000
Penawaran umum terbatas II/
Limited public offering II
5.000.000
Saham bonus kepada pemegang saham dengan
ketentuan tiga (3) saham baru untuk setiap lima (5)
saham yang dimiliki/Bonus dividend which entitled
each shareholder to receive three (3) new shares
for every five (5) existing shares held
30.000.000
Pemecahan saham dengan ketentuan
sepuluh (10) saham untuk setiap satu (1) saham/
Stock split which entitled ten (10) shares for every
one (1) existing share
720.000.000
Jumlah/
Total
*)
800.000.000
*)
Penawaran umum perdana berlaku efektif
pada tanggal 28 November 1989.
The effective date of the initial public
offering was on November 28, 1989.
All of the Company’s shares, which have a par
value of Rp100 each share, are listed on the
Indonesia Stock Exchange.
Seluruh saham Perusahaan, dengan nilai
nominal Rp100 per saham, telah dicatatkan di
Bursa Efek Indonesia.
8
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
c.
1. GENERAL (continued)
Struktur Perusahaan dan Entitas Anak
c.
As of June 30, 2013 and December 31, 2012,
the Corporate structure and the Subsidiaries are
as follows:
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, struktur Perusahaan dan Entitas Anak
adalah sebagai berikut:
Persentase Kepemilikan
(Langsung dan Tidak
Langsung) (%)/
Percentage
of Ownership
(Direct and Indirect) (%)
Entitas Anak/
Subsidiaries
PT Hymindo Petromas
Utama (HPU)
30 Juni/
June 30,
2013
31 Des./
Dec. 31,
2012
99,90
99,90
NSCT Premium
Tubulars BV
(NSCT BV)
100,00
NS Connection
Technology Inc.
(NSCT Inc) melalui/
through NSCT BV
Corporate Structure and Subsidiaries
Bidang
Usaha/
Scope of
Activities
Saat
Dimulainya
Kegiatan
Usaha/
Start of
Commercial
Operations
Jumlah Aset/
Total Assets
Domisili/
Domicile
30 Juni/
June 30,
2013
31 Des./
Dec. 31,
2012
Sambungan pipa
ulir/
Thread
connection
1988
Batam
3.180.248
2.861.971
100,00
Pemegang
paten/
Patent
holder
2003
Belanda/
Netherlands
1.202.916
1.291.725
100,00
100,00
Pemegang
lisensi/
Master
licensor
2003
Amerika
Serikat/
United States
of America
3.099.356
3.152.134
NS Connection
Technology
Pte Ltd
(NSCT PL)
100,00
100,00
Jasa dukungan
teknis/
Technical
support
2002
Singapura/
Singapore
1.778.209
1.935.618
Citra Tubindo
(International)
Pte Ltd (CTI)
100,00
100,00
Jasa dukungan
teknis/
Technical
support
2004
Singapura/
Singapore
4.364.005
18.731.185
Citra Tubindo
Australia
Pty Ltd melalui/
through CTI
100.00
100.00
Perdagangan pipa
baja/
Steel pipes
trading
2011
Australia/
Australia
116.969
230.733
PT Sarana Citranusa
Kabil (SC)
99,92
99,92
Jasa
pelayanan
kepelabuhan/
Port
services
2000
Batam
26.949.049
28.657.127
PT Citra Pembina
Pengangkutan
Industries (CPPI)
melalui/through
SC
98,92
98,92
Jasa
angkutan/
Transportation
services
1984
Batam
14.279.373
14.100.283
PT Citra Madya
Cargindo
(CMC) melalui/through
CPPI
97,92
97,92
Jasa bongkar muat/
Stevedoring
services
1989
Batam
2.204.947
2.173.080
PT Pelayaran
Citranstirta
Tatasarana
(PCT) melalui/
through CPPI
99,92
99,92
Jasa
pengapalan/
Shipping
services
1990
Batam
1.746.685
1.682.894
PT Citra Pembina
Logistik
(CPL) melalui/
through CPPI
99,91
99,91
Jasa
logistik/
Logistic
services
2006
Batam
2.438.649
2.164.776
9
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
c.
1. GENERAL (continued)
Struktur Perusahaan dan Entitas Anak
(lanjutan)
c. Corporate
Structure
(continued)
Persentase Kepemilikan
(Langsung dan Tidak
Langsung) (%)/
Percentage
of Ownership
(Direct and Indirect) (%)
Entitas Anak/
Subsidiaries
30 Juni/
June 30,
2013
Bidang
Usaha/
Scope of
Activities
31 Des./
Dec. 31,
2012
Subsidiaries
Jumlah Aset/
Total Assets
Domisili/
Domicile
30 Juni/
June 30,
2013
31 Des./
Dec. 31
2012
PT Bandar Kabil
Indonusa
(BKI) melalui/through
CPPI
99,05
99,05
Jasa
pelayanan
kepelabuhan/
Port
services
2000
Batam
4.381
4.590
PT Citra Sarana Baja
(CSB)
99,00
99,00
Pembuatan pipa
tanpa kampuh,
penguliran pipa
dan jasa terkait/
Manufacturing of
seamless pipe,
pipe threading
and services
2012
Batam
30.257
30.656
On February 13, 2012, the Company established
a new subsidiary with 99% ownership under the
name PT Citra Sarana Baja (CSB) in Batam with
authorized, issued and paid-up share capital of
Rp1,000,000,000.
CSB
is
engaged
in
manufacturing seamless pipe, pipe threading and
services.
Pada tanggal 13 Februari 2012, Perusahaan
mendirikan entitas anak baru dengan
kepemilikan 99% dengan nama PT Citra
Sarana Baja (CSB) di Batam dengan modal
saham dasar, modal ditempatkan dan modal
disetor sebesar Rp1.000.000.000. CSB
bergerak dalam bidang pembuatan pipa tanpa
kampuh, penguliran pipa dan jasa terkait.
d.
Saat
Dimulainya
Kegiatan
Usaha/
Start of
Commercial
Operations
and
Karyawan, dewan komisaris dan direksi
d. Employees, boards of commissioners and
directors
The members of the Company’s boards of
commissioners and directors as of June 30, 2013
and December 31, 2012 are as follows:
Susunan anggota Dewan Komisaris dan
Direksi Perusahaan pada tanggal 30 Juni 2013
dan 31 Desember 2012 adalah sebagai
berikut:
30 Juni 2013/June 30, 2013
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Keuangan
Direktur Pengembangan Bisnis
Direktur Operasional
Direktur Teknik
Direktur Tidak Terafiliasi
:
DR. Ir. Suyitno Patmosukismo, M.H
:
Profesor Doktor Johanes Berchmans Kristiadi Pudjosukanto
Tjetjep Muljana
Doktor Ingenieur Ilham Akbar Habibie
Jean-Pierre, Robert, Luc Michel
Didier, Maurice, Francis Hornet
:
Kris Taenar Wiluan
Hedy Wiluan (Hedy Kurniawan)
Richard James Wiluan
Andi Tanuwidjaja
Eric Olivier Atton
Sri Murwardjo Srimardji MSC, FSA.I
10
:
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Directors
President Director
Finance Director
Business Development Director
Operational Director
Technical Director
Unaffialiated Director
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
1.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
U M U M (lanjutan)
d.
1. GENERAL (continued)
Karyawan, dewan komisaris dan direksi
(lanjutan)
d. Employees, boards of commissioners and
directors (continued)
31 Desember 2012/December 31, 2012
Dewan Komisaris
Komisaris Utama
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Direksi
Direktur Utama
Direktur Keuangan
Direktur Umum
Direktur Pemasaran
Direktur Teknik
Direktur Investasi
Direktur Tidak Terafiliasi
e.
:
DR. Ir. Suyitno Patmosukismo, M.H
:
Sri Murwardjo Srimardji MSC, FSA.I
Profesor Doktor Johanes Berchmans Kristiadi Pudjosukanto
Doktor Ingenieur Ilham Akbar Habibie
Jean-Pierre, Robert, Luc Michel
:
Kris Taenar Wiluan
:
Hedy Wiluan (Hedy Kurniawan)
Drs. Frankie Setiadi
Herman Hermanto
DR. Adam Paul Brunet BA MA D.Phil FIEE C.Eng.
Didier, Maurice, Francis Hornet
Tjetjep Muljana
Board of Commissioners
President Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Directors
President Director
Finance Director
General Affairs Director
Marketing Director
Technical Director
Investment Director
Unaffialiated Director
Pada tanggal 30 Juni 2013 dan 31 Desember
2012, Perusahaan dan Entitas Anak (Grup)
memiliki masing-masing 894 dan 814
karyawan (tetap dan temporer) (tidak diaudit).
As of June 30, 2013 and December 31, 2012,
the Company and Subsidiaries (the Group) has
a total of 894 and 814 employees, respectively
(both permanent and temporary) (unaudited).
Jumlah kompensasi imbalan kerja jangka
pendek
yang
diterima
oleh
personil
manajemen kunci Grup (dewan komisaris dan
direksi) untuk enam bulan yang berakhir pada
tanggal-tanggal 30 Juni 2013 dan 2012,
masing-masing sebesar Rp3.464.597.218
(setara AS$348.937) dan Rp3.822.000.000
(setara AS$403.165).
The total amount of short-term employee
benefits compensation received by the Group’s
key management personnel (boards of
commissioners and directors) for the six months
ended June 30, 2013 and 2012 amounted to
Rp3,464,597,218 (equivalent to US$348,937)
and
Rp3,822,000,000
(equivalent
to
US$403,165), respectively.
Pengesahan untuk penerbitan
keuangan konsolidasian interim
laporan
e.
Authorization for the issuance of the interim
consolidated financial statements
The issuance of the interim consolidated
financial statements of the Group as of June 30,
2013 and December 31, 2012 and for the six
months ended June 30, 2013 and 2012 was
approved and authorized by the Board of
Directors on August 15, 2013.
Penerbitan laporan keuangan konsolidasian
interim Grup pada tanggal 30 Juni 2013 dan
31 Desember 2012 dan untuk enam bulan
yang berakhir pada tanggal - tanggal 30 Juni
2013 dan 2012 telah disetujui dan disahkan
oleh Direksi pada tanggal 15 Agustus 2013.
11
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
a.
Dasar
penyajian
laporan
konsolidasian interim
2. SUMMARY
POLICIES
keuangan
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of presentation of the
consolidated financial statements
interim
Laporan keuangan konsolidasian interim telah
disusun sesuai dengan Standar Akuntansi
Keuangan (“SAK”), yang dikeluarkan oleh
Dewan Standar Akuntansi Keuangan Ikatan
Akuntan
Indonesia.
Laporan
keuangan
konsolidasian interim juga disusun sesuai
dengan Peraturan Badan Pengawas Pasar
Modal dan Lembaga Keuangan (Bapepam-LK)
No.
VIII.G.7
tentang
“Penyajian
dan
Pengungkapan Laporan Keuangan Emiten
atau Perusahaan Publik” yang terlampir dalam
Lampiran Keputusan Ketua Bapepam-LK
No. KEP-347/BL/2012 tanggal 25 Juni 2012.
The interim consolidated financial statements
have been prepared in accordance with
Indonesian Financial Accounting Standards
(“SAK”) issued by the Board of Financial
Accounting Standards of the Indonesian
Institute
of
Accountants.
The
interim
consolidated financial statements have been
also prepared in accordance with Indonesian
Capital Market and Financial Institutions
Supervisory Agency (Bapepam-LK) Regulation
No. VIII.G.7 regarding “Financial Statements
Presentations and Disclosures for Issuers or
Public Companies” included in the Appendix of
the Decision of the Chairman of Bapepam-LK
No. KEP-347/BL/2012 dated June 25, 2012.
Kebijakan akuntansi yang diterapkan dalam
penyusunan laporan keuangan konsolidasian
interim adalah selaras dengan kebijakan
akuntansi yang diterapkan dalam penyusunan
laporan keuangan konsolidasian pada tanggal
31 Desember 2012 dan untuk tahun yang
berakhir pada tanggal tersebut.
The accounting policies adopted in the
preparation of the interim consolidated financial
statements are consistent with those made in
the preparation of the consolidated financial
statements as of December 31, 2012 and for
the year then ended.
Laporan keuangan konsolidasian interim
disusun atas dasar akrual (accrual basis)
dengan menggunakan konsep biaya perolehan
(historical cost), kecuali untuk hal-hal seperti
yang diungkapkan dalam catatan berikut yang
relevan.
The interim consolidated financial statements
have been prepared on the accrual basis using
the historical cost concept, except as disclosed
in the relevant notes herein.
Laporan arus kas konsolidasian interim
menyajikan penerimaan dan pengeluaran kas
dan setara kas yang dikelompokkan dalam
aktivitas operasi, investasi dan pendanaan.
Arus kas dari aktivitas operasi disajikan
dengan menggunakan metode langsung.
The interim consolidated statements of cash
flows present receipts and payments of cash
and cash equivalents classified into operating,
investing and financing activities. The cash
flows from operating activities are presented
using the direct method.
12
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
Dasar
penyajian
laporan
konsolidasian interim (lanjutan)
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
keuangan
a.
Basis of presentation of the consolidated
financial statements (continued)
The Ministry of Finance of the Republic of
Indonesia,
in
its
Decision
Letter
No. KEP-654/PJ.42/1998 dated December 2,
1998, approved the Company’s application to
maintain its accounting records and conduct its
transactions in the English language and United
States dollars (U.S. dollars) currency, starting
January 1, 1999. Effective on this date, the
Company changed its reporting and recording
currency from rupiah to U.S. dollars, its
functional currency, in accordance with PSAK
No. 52, “Reporting Currency”. The U.S. dollars
is considered as the Company’s functional
currency based on PSAK No. 52, since most of
the Company’s sales are billed and collectible in
U.S. dollars, machineries and raw materials are
imported and major expenses such as subcontract charges, delivery cost, royalty fees and
expatriates’ payroll are denominated and
payable in U.S. dollars.
Menteri Keuangan Republik Indonesia dalam
Surat Keputusan No. KEP-654/PJ.42/1998
tanggal 2 Desember 1998, menyetujui
permohonan Perusahaan untuk menggunakan
bahasa Inggris dan mata uang dolar Amerika
Serikat (AS) dalam mencatat transaksi dan
pembukuan
Perusahaan
mulai
tanggal
1 Januari 1999. Sejak tanggal tersebut,
Perusahaan mengubah mata uang pelaporan
dan pencatatannya dari rupiah menjadi dolar
AS, sebagai mata uang fungsionalnya, sesuai
dengan PSAK No. 52, “Mata Uang Pelaporan”.
Dolar AS telah memenuhi kriteria sebagai mata
uang fungsionalnya sesuai dengan PSAK
No. 52, karena hampir seluruh penjualan
Perusahaan ditagih dan diterima dalam dolar
AS, mesin dan bahan baku diimpor dari luar
negeri dan beban-beban yang signifikan
seperti beban subkontrak, biaya pengiriman,
royalti dan gaji tenaga asing dinyatakan dan
terutang dalam dolar AS.
b.
ACCOUNTING
Prinsip-prinsip konsolidasi
b.
Principles of consolidation
PSAK No. 4 (Revisi 2009) mengatur
penyusunan dan penyajian laporan keuangan
konsolidasian untuk sekelompok entitas yang
berada dalam pengendalian suatu entitas
induk, dan akuntansi untuk investasi pada
entitas anak, pengendalian bersama entitas,
dan entitas asosiasi ketika laporan keuangan
tersendiri
disajikan
sebagai
informasi
tambahan.
PSAK No. 4 (Revised 2009) provides for the
preparation and presentation of consolidated
financial statements for a group of entities under
the control of a parent, and the accounting for
investments in subsidiaries, jointly controlled
entities and associated entities when separate
financial statements are presented as additional
information.
Laporan keuangan konsolidasian interim
meliputi laporan keuangan entitas anak
dimana Grup, baik secara langsung atau tidak
langsung, memiliki lebih dari 50% kepemilikan
saham.
The interim consolidated financial statements
include accounts of the subsidiaries in which the
Group owns more than 50% share ownership,
either directly or indirectly.
Semua akun dan transaksi antar Grup yang
material, termasuk keuntungan atau kerugian
yang belum direalisasi, jika ada, dieliminasi
untuk mencerminkan posisi keuangan dan
hasil operasi Grup sebagai satu kesatuan
usaha.
All material intercompany accounts and
transactions, including unrealized gains or
losses, if any, are eliminated to reflect the
financial position and the results of operations
of the Group as one business entity.
Entitas Anak dikonsolidasi secara penuh sejak
tanggal akuisisi, yaitu tanggal Perusahaan
memperoleh pengendalian, sampai dengan
tanggal
kehilangan
pengendalian.
Pengendalian
dianggap
ada
ketika
Perusahaan memiliki secara langsung atau
tidak langsung melalui Entitas Anak, lebih dari
setengah hak suara atas suatu entitas.
Subsidiaries are fully consolidated from the date
of acquisition, being the date on which the
Company obtained control, and continue to be
consolidated until the date such control ceases.
Control is presumed to exist if the Company
owns, directly or indirectly through Subsidiaries,
more than half of the voting power of an entity.
13
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Prinsip-prinsip konsolidasi (lanjutan)
b.
ACCOUNTING
Principles of consolidation (continued)
Pengendalian juga ada ketika entitas induk
memiliki setengah atau kurang dari hak suara
suatu entitas jika terdapat:
(a) kekuasaan yang melebihi setengah hak
suara sesuai perjanjian dengan investor
lain;
(b) kekuasaan untuk mengatur kebijakan
keuangan
dan
operasional
entitas
berdasarkan
anggaran
dasar
atau
perjanjian;
(c) kekuasaan
untuk
menunjuk
atau
mengganti sebagian besar direksi atau
badan
pengatur
setara
dan
mengendalikan entitas melalui direksi atau
badan tersebut; atau
(d) kekuasaan untuk memberikan suara
mayoritas pada rapat dewan direksi atau
badan
pengatur
setara
dan
mengendalikan entitas melalui direksi atau
badan tersebut.
Control also exists when the parent owns half or
less of the voting rights of an entity when there
is:
(a) power over more than half of the voting
rights by virtue of an agreement with other
investors;
(b) power to govern the financial and
operating policies of the entity under a
statute or an agreement;
Rugi entitas anak yang tidak dimiliki secara
penuh
diatribusikan
pada
kepentingan
nonpengendali (KNP) bahkan jika hal ini
mengakibatkan KNP mempunyai saldo defisit.
Losses of a non-wholly owned subsidiary are
attributed to the non-controlling interests (NCI)
even if such losses result in a deficit balance for
the NCI.
Jika kehilangan pengendalian atas suatu
entitas anak, maka Grup:
- menghentikan pengakuan aset (termasuk
setiap goodwill) dan liabilitas entitas anak;
- menghentikan pengakuan jumlah tercatat
setiap KNP;
- menghentikan pengakuan akumulasi selisih
penjabaran, yang dicatat di ekuitas, bila ada;
- mengakui nilai wajar pembayaran yang
diterima;
- mengakui setiap sisa investasi pada nilai
wajarnya;
- mengakui setiap perbedaan yang dihasilkan
sebagai keuntungan atau kerugian dalam
laporan laba rugi; dan
- mereklasifikasi bagian induk atas komponen
yang sebelumnya diakui sebagai pendapatan
komprehensif ke laporan laba rugi, atau
mengalihkan secara langsung ke saldo laba.
In case of loss of control over a subsidiary, the
Group:
- derecognizes the assets (including goodwill)
and liabilities of the subsidiary;
- derecognizes the carrying amount of any
NCI;
- derecognizes the cumulative translation
differences, recorded in equity, if any;
- recognizes the fair value of the consideration
received;
- recognizes the fair value of any investment
retained;
- recognizes any surplus or deficit in profit or
loss; and
(c) power to appoint or remove the majority of
the members of the board of directors or
equivalent governing body and control of
the entity is by that board or body; or
(d) power to cast the majority of votes at
meetings of the board of directors or
equivalent governing body and control of
the entity is by that board or body.
- reclassifies the parent’s share of components
previously
recognized
in
other
comprehensive income to profit or loss or
retained earnings, as appropriate.
14
The interim consolidated financial statements are originally issued in
the Indonesian language.
PT CITRA TUBINDO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
30 Juni 2013 Dan Periode Enam Bulan Yang
Berakhir Pada Tanggal Tersebut
(Disajikan dalam dolar AS, kecuali dinyatakan lain)
2.
PT CITRA TUBINDO Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
June 30, 2013 And For The Six Months
Then Ended
(Expressed in U.S. dollars, unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
Prinsip-prinsip konsolidasi (lanjutan)
b.
ACCOUNTING
Principles of consolidation (continued)
NCI represents the portion of the profit or loss
and net assets of the Subsidiaries not
attributable to equity interests that are not
owned directly or indirectly by the Company,
which are presented in the consolidated
statement of comprehensive income and under
the equity section of the consolidated
statement of financial position, respectively,
separately from the corresponding portion
attributable to the equity holders of the parent
company.
KNP mencerminkan bagian atas laba atau rugi
dan aset neto dari entitas anak yang tidak
dapat diatribusikan secara langsung maupun
tidak langsung oleh Perusahaan, yang masingmasing disajikan dalam laporan laba rugi
komprehensif konsolidasian dan dalam ekuitas
pada laporan posisi keuangan konsolidasian,
terpisah dari bagian yang dapat diatribusikan
kepada pemilik entitas induk.
c. Kombinasi Bisnis
c.
Business Combinations
Sesuai dengan PSAK No. 22 (Revisi 2010),
“Kombinasi Bisnis”, kombinasi bisnis dicatat
dengan menggunakan metode akuisisi. Biaya
perolehan dari sebuah akuisisi diukur pada nilai
agregat imbalan yang dialihkan, diukur pada
nilai wajar pada tanggal akuisisi dan jumlah
setiap KNP pada pihak yang diakuisisi. Untuk
setiap kombinasi bisnis, pihak pengakuisisi
mengukur KNP pada entitas yang diakuisisi
baik pada nilai wajar ataupun pada proporsi
kepemilikan KNP atas aset neto yang
teridentifikasi dari entitas yang diakuisisi. Biaya
akuisisi ya