PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
7.
7. INVENTORIES
PERSEDIAAN Mar 2013 USD Barang jadi Barang dalam pengolahan Bahan baku Bahan pembantu dan keperluan pabrik Barang dalam perjalanan
1.529.131) 1.426.012) 894.109) 1.278.738) 359.605) 5.487.596) (18.337) 5.469.259)
Dikurangi penyisihan penurunan nilai
Mar 2013 USD Mutasi penyisihan penurunan nilai adalah sebagai berikut: Saldo awal Penambahan Pengurangan Saldo akhir
7.267) 41.359) (30.289) 18.337)
Perseroan telah mengasuransikan persediaan dengan nilai pertanggungan sejumlah USD7.800.000 dan USD6.250.000 per 31 Maret 2013 dan 31 Desember 2012, terhadap risiko kebakaran dan kerusuhan. Manajemen berkeyakinan bahwa jumlah pertanggungan asuransi ini memadai.
Des 2012 USD 1.392.102) Finished goods 1.376.213) Work in process 826.840) Raw materials 1.281.723) Supplementary materials and factory supplies 298.151) Goods in transit 5.175.029) (7.267) Less allowance for impairment loss 5.167.762) Des 2012 USD
3.609) 130.071) (126.413) 7.267)
As of 31 March 2013 and 31 December 2012, the Company has insured the inventories for a total coverage amount of USD7,800,000, and USD6,250,000, respectively, against the risk of fire and riots. Management believes that the total insurance coverage is adequate.
8. REFUNDABLE INCOME TAXES
8. KLAIM PAJAK PENGHASILAN YANG DAPAT DIKEMBALIKAN
Kelebihan pembayaran pajak penghasilan badan: Tahun pajak 2012 Tahun pajak 2011 Tahun pajak 2010 Bagian tidak lancar Bagian lancar
Movement of allowance for impairment loss is as follows: Beginning balance Addition Deduction Ending balance
2013 USD
2012 USD
134.809) 183.169) -) 317.978) (134.809) 183.169)
134.809) 183.169) -) 317.978) (134.809) 183.169)
PT Century Textile Industry Tbk
Overpayment of corporate income tax: Fiscal year 2012 Fiscal year 2011 Fiscal year 2010 Non-current portion Current portion
24
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
9. FIXED ASSETS
9. ASET TETAP Mar 2013 Saldo awal/ Beginning balance USD Harga perolehan: Tanah Bangunan Mesin dan peralatan pabrik Perkakas, perlengkapan dan perabot Kendaraan Aset dalam konstruksi
Akumulasi penyusutan: Bangunan Mesin dan peralatan pabrik Perkakas, perlengkapan dan perabot Kendaraan
Nilai tercatat
Penambahan/ Additions USD
Pengurangan/ Deductions USD
Reklasifikasi/ Reclassification USD
Saldo akhir/ Ending balance USD
2.953.033) 10.224.026)
-) -)
-) -)
-) 6.070)
2.953.033) 10.230.096)
55.289.275) ) 1.264.549) 538.155) 72.088.478) 623.361) 70.892.402)
-)
-)
599.993)
4.027) -) -) 409.919) 413.946)
-) -) -
24.321) -) 630.384) (630.384) -)
(6.844.447)
(29.460)
-)
-)
(6.873.907)
(44.337.560)
(505.639)
-)
-)
(44.843.200)
(913.390) (506.434) (52.601.831)
(18.449) (4.337) (557.885)
-) -) -)
-) -) -)
(931.840) (510.771) (53.159.718)
18.290.568)
55.889.268) ) 1.292.897) 538.155) 70.903.450) 402.896) Assets under construction 71.306.346)
18.146.627)
*) Merupakan nilai tercatat biaya legal untuk memperoleh tanah pada tanggal 1 Januari 2012, yang direklasifikasi ke dalam aset tetap tanah secara prospektif (Catatan 3c).
Cost: Land Buildings Plant machinery and equipment Tools, furniture and fixtures Vehicles
Accumulated depreciation: Buildings Plant machinery and equipment Tools, furniture and fixtures Vehicles
Carrying amount
*) Represents the carrying amount of legal cost incurred in transactions to acquire land as of 1 January 2012, which is reclassified to land prospectively (Note 3c).
Des 2012 Saldo awal/ Beginning balance USD Harga perolehan: Tanah Bangunan Mesin dan peralatan pabrik Perkakas, perlengkapan dan perabot Kendaraan Aset dalam konstruksi
Penambahan/ Additions USD
Pengurangan/ Deductions USD
Reklasifikasi/ Reclassification USD
Saldo akhir/ Ending balance USD
2.092.642) 10.076.940)
-) -)
-) -)
860.391*)) 147.086)
2.953.033) 10.224.026)
55.799.202)
-)
-)
1.309.513)
1.246.417) 636.853) 69.852.054) 58.212) 69.910.266)
5.032) -) 5.032) 2.063.707) 2.068.739)
-) (127.557) (127.557) -) (127.557)
13.100) 28.859) 2.358.949) (1.498.558) 860.391)
57.108.715) ) 1.264.549) 538.155) 72.088.478) 623.361) 72.711.839)
PT Century Textile Industry Tbk
Cost: Land Buildings Plant machinery and equipment Tools, furniture and fixtures Vehicles Assets under construction
25
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
9. FIXED ASSETS (Continued)
9. ASET TETAP (Lanjutan) Des 2012 Saldo awal/ Beginning balance USD Akumulasi penyusutan: Bangunan Mesin dan peralatan pabrik Perkakas, perlengkapan dan perabot Kendaraan Penurunan nilai Nilai tercatat
Penambahan/ Additions USD
Pengurangan/ Deductions USD
Reklasifikasi/ Reclassification USD
Saldo akhir/ Ending balance USD
(6.723.130)
(121.317)
-)
-)
(6.844.447)
(41.677.525)
(2.660.035)
-)
-)
(44.337.560)
(840.667) (610.029) (49.851.351) -) 20.058.915)
(72.723) (22.688) (2.876.763) (1.819.440)
-) 126.283) 126.283) -)
-) -) -) -
(913.390) (506.434) (52.601.831) (1.819.440) 18.290.568)
Mar 2013 USD Penyusutan dibebankan pada: Beban produksi (Catatan 20) Beban umum dan administrasi (Catatan 22)
Aset dalam konstruksi terdiri dari: Bangunan Mesin dan peralatan pabrik Lainnya
2.871.878
1.131 557.885
4.885 2.876.763
399.255 3.641 402.896
Impairment loss Carrying amount
Des 2012 USD
556.754
Mar 2013 USD
Accumulated depreciation: Buildings Plant machinery and equipment Tools, furniture and fixtures Vehicles
Depreciation expense was charged to: Production costs (Note 20) General and administrative expenses (Note 22)
Des 2012 USD 6.070 592.971 24.320 623.361
Assets under construction consist of: Buildings Plant machinery and equipment Others
Per 31 Desember 2012, persentase penyelesaian aset dalam konstruksi berkisar antara 70% - 90%. Aset dalam konstruksi tersebut diperkirakan akan selesai dan direklasifikasi ke masing-masing kelompok aset pada tahun 2013.
As of 31 December 2012, the percentage of completion of assets under construction is ranging between 70% - 90%. The assets under construction are estimated to be completed and reclassified into each group of assets in 2013.
Pada tanggal 31 Desember 2012 dan 2011, nilai perolehan aset tetap yang telah disusutkan penuh tapi masih digunakan masing-masing sebesar USD37.199.278 dan USD30.497.262.
As of 31 December 2012 and 2011, the acquisition costs of fixed assets, which have been fully depreciated but are still in use, are amounted to USD37,199,278 and USD30,497,262, respectively.
Perincian tanah per 31 Desember 2012 dan 2011: 201.040 m2 di Jl. Ciracas Rt.004/01, Ciracas, Jakarta Timur, HGB No. 61 berakhir pada tahun 2027. 9.890 m2 di Jl. Ciracas Rt.004/01, Ciracas, Jakarta Timur, HGB No. 70 berakhir pada tahun 2028.
Details of land as of 31 December 2012 and 2011: 201,040 sq.m. at Jl. Ciracas Rt.004/01, Ciracas, East Jakarta, HGB No. 61 expiring in 2027. 9,890 sq.m. at Jl. Ciracas Rt.004/01, Ciracas, East Jakarta, HGB No. 70 expiring in 2028.
Manajemen mengharapkan bahwa hak guna yang diberikan atas sertifikat-sertifikat ini akan dapat diperbaharui dengan biaya minimal.
Management anticipates that the usage rights granted under these certificates will be perpetually renewable at minimal cost.
PT Century Textile Industry Tbk
26
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
9. FIXED ASSETS (Continued)
9. ASET TETAP (Lanjutan) Per 31 Desember 2012 dan 2011, Perseroan telah mengasuransikan aset tetapnya (kecuali tanah) dengan nilai pertanggungan masing-masing sebesar USD93.436.994 dan USD86.683.033 terhadap resiko kebakaran, kerusuhan dan kecelakaan. Manajemen berkeyakinan bahwa jumlah pertanggungan asuransi ini memadai.
As of 31 December 2012 and 2011, the Company has insured its fixed assets (except for land) with a total coverage amount of USD93,436,994 and USD86,683,033, respectively, against the risk of fire, riots and accidents. Management believes that the total insurance coverage is adequate.
Pada tanggal 31 Desember 2012, nilai wajar aset tetap berdasarkan penilaian dari penilai independen adalah sebesar USD67.183.510.
As of 31 December 2012, the fair values of fixed assets based on valuation from an independent appraiser is amounted to USD67,183,510.
Pada tahun 2012, Perseroan menghentikan penggunaan satu mesin dan peralatan pabrik dan mengakui penurunan nilai sebesar USD1.819.440 sehubungan dengan mesin dan peralatan pabrik tersebut.
During 2012, the Company retires a plant machinery and equipment and recognizes an impairment loss of USD1,819,440 with respect to the plant machinery and equipment.
Dalam periode yang berakhir 31 Maret 2013 dan 31 Desember 2012, Perseroan telah melakukan penjualan/penghapusan aset tetap sebagai berikut:
During the periods ended 31 March 2013 and 31 December 2012, the Company sold/disposed certain fixed assets as follows:
Mar 2013 USD Penerimaan dari aset tetap yang dijual Nilai tercatat
Des 2012 USD -) -)
Laba penjualan/penghapusan aset tetap, neto
Pada tanggal 31 Maret 2013 dan 31 Desember 2012, tidak ada pembelian aset tetap yang masih terutang.
40.149) (1.274) 38.875)
Gain on sale/disposal of fixed assets, net
As of 31 March 2013 and 31 December 2012, there is no outstanding payable for purchase of fixed assets.
10. OTHER NON-CURRENT ASSETS
10. ASET TIDAK LANCAR LAINNYA Mar 2013 USD Beban akuisisi tanah ditangguhkan (Catatan 3c) Uang jaminan yang dapat dikembalikan Sewa dibayar dimuka
Proceeds from sale of fixed assets Carrying amount
174.665 136.872 311.537
Des 2012 USD 171.102 2.064 173.166
PT Century Textile Industry Tbk
Deferred land acquisition charges (Note 3c) Refundable deposits Prepaid rent
27
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
11. SHORT-TERM BANK LOANS
11. UTANG BANK JANGKA PENDEK Mar 2013 USD Bank Sumitomo Mitsui Indonesia, Jakarta, fasilitas modal kerja, dikenakan bunga sebesar SIBOR plus 0,375%, fasilitas maksimum 2012: USD4.000.000 atau ekivalennya dalam Rupiah, 2011: USD8.000.000 atau ekivalennya dalam Rupiah, jatuh tempo 2012: 29 Maret 2013, 2011: 30 Maret 2012 The Sumitomo Trust and Banking Company, Ltd., Singapura, fasilitas general corporate purpose, dikenakan bunga sebesar SIBOR plus 0,375%, fasilitas maksimum USD3.500.000, jatuh tempo 28 Maret 2014 The Bank of Tokyo-Mitsubishi UFJ, Ltd., Jakarta, fasilitas modal kerja, dikenakan bunga sebesar SIBOR plus 0,375%, fasilitas maksimum 2012: USD10.000.000, 2011: USD8.000.000, jatuh tempo 2012: 31 Maret 2013, 2011: 31 Maret 2012
Des 2012 USD
3.000.000
Bank Sumitomo Mitsui Indonesia, Jakarta, working capital credit facility, bearing interest at SIBOR plus 0.375%, maximum facility 2012: USD4,000,000 or its equivalent in Rupiah, 2011: USD8,000,000 or its equivalent in Rupiah, due on 2012: 29 March 2013, 2011: 30 March 2012
-
The Sumitomo Trust and Banking Company, Ltd., Singapore, general corporate purpose facility, bearing interest at SIBOR plus 0.375%, maximum facility of USD3,500,000, due on 28 March 2014
9.000.000
5.500.000
The Bank of Tokyo-Mitsubishi UFJ, Ltd., Jakarta, working capital credit facility, bearing interest at SIBOR plus 0.375%, maximum facility 2012: USD10,000,000, 2011: USD8,000,000, due on 2012:31 March 2013, 2011: 31 March 2012
10.500.000
8.500.000
-
1.500.000
Mar 2013 USD
Des 2012 USD
Pinjaman (pembayaran) pokok pinjaman utang bank jangka pendek 2.000.000 Mar 2013 Kisaran suku bunga kontraktual (suku bunga tahunan)
(2.500.000)
The borrowing (payments) of loan principal for short-term bank loans
Des 2012
0%
0,615% - 0,635%
Range of contractual interest rates (annual interest rate)
Perjanjian kredit yang diperoleh Perseroan mencantumkan beberapa persyaratan, antara lain sehubungan dengan karakteristik usaha Perseroan, susunan pemegang saham, dan beberapa persyaratan administrasi.
The credit agreements obtained by the Company include certain requirements, among others, matters related to characteristics of the Company’s business, composition of shareholders, and certain administrative requirements.
Seluruh utang bank jangka pendek diatas dijamin oleh jaminan perusahaan (corporate guarantee) sebesar USD14 juta dari Toray Industries Inc., Jepang (perusahaan induk).
The above short-term bank loans are secured by corporate guarantees of USD14 million from Toray Industries Inc., Japan (parent company).
PT Century Textile Industry Tbk
28
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
12. TRADE PAYABLES
12. UTANG USAHA Utang usaha merupakan liabilitas yang timbul atas pembelian bahan baku dan bahan pembantu. Mar 2013 USD Pihak ketiga: Toyoshima Inc., USA
1.101.197
Lainnya (termasuk 2013: Rp5.326 juta dan JPY8.047.740, 2012: Rp3.735 juta dan JPY6.565.366)
Pihak berelasi: PT Wisnu Tjandra PT Indonesia Toray Synthetics Lainnya (termasuk 2013: Rp23 juta dan JPY1.142.400, 2012: Rp22 juta dan JPY403.000)
Jumlah utang usaha menurut umur pada saat tanggal pelaporan adalah sebagai berikut: Belum jatuh tempo Lewat 1 - 30 hari Lewat 31 - 60 hari Lewat 61 - 90 hari Lewat lebih dari 90 hari
Trade payables represent liabilities incurred for the purchases of raw materials and supplementary materials. Des 2012 USD
1.710.575 2.811.772
848.275 2.057.252
93.960
293.400
17.788 111.748
7.353 300.753
2.923.520
2.358.005
2.609.646 256.384 12.040 629 44.820 2.923.520
Third parties: Toyoshima Inc., USA
1.208.977
1.988.783 320.687 12.563 27.248 8.724 2.358.005
Others (including 2013: Rp5.326 million and JPY8,047,740, 2012: Rp3,735 million and JPY6,565,366)
Related parties: PT Wisnu Tjandra PT Indonesia Toray Synthetics Others (including 2013: Rp23million and JPY1,142,400, 2012: Rp22 million and JPY403,000)
The aging of trade payables at the reporting date is as follows: Not yet due Past due 1 - 30 days Past due 31 - 60 days Past due 61 - 90 days Past due over 90 days
13. TAXATION
13. PERPAJAKAN
a. Utang pajak terdiri dari:
a. Taxes payable consist of: Mar 2013 USD
Pajak penghasilan: Pasal 21 Pasal 23 Pasal 26 Pajak Pertambahan Nilai
51.300 3.357 29.485 26.590 110.731
Des 2012 USD 29.917 2.966 7.151 7.928 47.962
PT Century Textile Industry Tbk
Income taxes: Article 21 Article 23 Article 26 Value Added Tax
29
PT CENTURY TEXTILE INDUSTRY Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)/NOTES TO THE FINANCIAL STATEMENTS (Continued) PERIODE TIGA BULAN BERAKHIR 31 MARET 2013 DAN 31 DESEMBER 2012/ THREE MONTHS PERIOD ENDED 31 MARCH 2013 AND 31 DECEMBER 2012
14. ACCRUED EXPENSES
14. BEBAN AKRUAL Mar 2013 USD Komisi ekspor Utiliti Kompensasi karyawan Beban lisensi Jasa profesional Lainnya
421.918 472.343 482.858 75.428 40.754 136.325 1.629.626
Des 2012 USD 473.246 423.168 341.034 117.682 23.000 111.198 1.489.328
PT Century Textile Industry Tbk
Export commission Utilities Employees’ compensation License fees Professional fees Others
30