investasi non-kas sehubungan dengan aset dalam penyelesaian berupa gudang baru di Kawasan Industri Kabil sebesar Sin$460.071 (setara dengan AS$348.455), dimana nilai pembelian masih terutang pada tanggal 31 Desember 2014.
a. SC, a Subsidiary, has non-cash investing activity from construction in progress which pertains to construction of new warehouse at
Kabil Industrial Estate amounting to
Sin$460,071 (equivalent to US$348,455), whereby such amounts are still outstanding as of December 31, 2014.
b. PT Pelayaran Citranstirta Tatasarana (CITA), dahulu entitas anak, melakukan aktivitas
investasi non-kas sehubungan dengan
pembelian tongkang ke Hydro Marine
Services, Inc. sebesar Sin$4.000.958 (setara dengan AS$3.200.000). Total harga pembelian masih terutang sebelum didekonsolidasi pada tanggal 31 Juli 2014.
b. PT Pelayaran Citranstirta Tatasarana (CITA), a former subsidiary, has significant non-cash investing activity which pertains to the
purchase of barge amounting to
Sin$4,000,958 (equivalent to US$3,200,000) from Hydro Marine Services, Inc. In July 2014, the total purchase price is still outstanding before the deconsolidation on July 31, 2014.
c. CITA, sejak 1 Januari sampai 31 Juli 2014
(sebelum dekonsolidasi), melakukan
pembayaran pinjaman bank sebesar
AS$75.936.
c. CITA, from January 1 until July 31, 2014 (before deconsolidation), made payments on its bank loan amounting to US$75,936.
126 Mulai bulan Agustus 2014, kepemilikan langsung CPPI pada CITA menurun dari 99,9750% menjadi 48,7683% (Catatan 9). Grup mengevaluasi dan menyimpulkan bahwa Grup hanya memiliki pengaruh signifikan atas CITA. CITA tidak lagi dikonsolidasi pada 1 Agustus 2014 (31 Juli 2014) dan disajikan sebagai investasi dengan metode ekuitas.
Starting in August 2014, CPPI’s direct ownership interest in CITA has decreased from 99.9750% to 48.7683% (Note 9). The Group evaluated and concluded that the Group only exercised significant influence over CITA. CITA was deconsolidated on August 1, 2014 (July 31, 2014) and was presented as an investment under the equity method.
a. Pembayaran yang diterima a. Consideration received
CPPI tidak menerima kas apapun atas dekonsolidasi CITA.
CPPI did not receive any cash consideration in the deconsolidation of CITA.
b. Analisa atas aset dan liabilitas dimana Grup kehilangan pengendalian
b. Analysis of assets and liabilities over which the Group lost control
31 Juli 2014/
July 31, 2014
ASET ASSETS
Kas dan setara kas 376.542 Cash and cash equivalents
Piutang usaha 412.111 Trade receivables
Biaya dibayar di muka dan uang Prepaid expenses and
muka lainnya 47.088 other advances
Piutang dari pihak berelasi 100.000 Due from a related party
Aset tetap - setelah dikurangi akumulasi Property, plant and equipment - net of
penyusutan 4.144.779 accumulated depreciation
Aset pajak tangguhan - neto 7.381 Deferred tax assets - net
TOTAL ASET 5.087.901 TOTAL ASSETS
LIABILITAS LIABILITIES
Utang usaha 74.811 Trade payables
Utang bank 545.078 Bank loan
Utang lain-lain 3.204.500 Other payables
Utang pajak 41.320 Taxes payable
Biaya akrual 53.993 Accrued expenses
Liabilitas imbalan kerja karyawan 29.545 Employee benefits liability
TOTAL LIABILITAS 3.949.247 TOTAL LIABILITIES
ASET NETO DEKONSOLIDASI 1.138.654 NET ASSETS DECONSOLIDATED
Sisa kepemilikan di CITA dicatat pada nilai wajarnya pada saat pengendalian hilang (tanggal dekonsolidasi), dengan demikian, dekonsolidasi mengakibatkan kerugian atas dekonsolidasi sebesar AS$594.962 yang disajikan sebagai bagian dari “Beban Lainnya”.
The remaining ownership interest in CITA was recorded at fair value when the control
was lost (date of deconsolidation),
accordingly, the deconsolidation resulted to a
loss on deconsolidation amounting to
US$594,962 which was presented as part of “Other Expenses”.
c. Laba rugi CITA sebelum kehilangan kendali c. Profit and loss accounts of CITA before loss of control
Karena dekonsolidasi tersebut, pendapatan dan beban bruto CITA hanya dikonsolidasi sampai dengan tanggal 31 Juli 2014. Setelah tanggal tersebut, Grup mengakui bagian atas laba neto CITA dengan menggunakan metode ekuitas (Catatan 9).
As a consequence of the deconsolidation, CITA’s revenues and expenses on a gross basis were only consolidated until July 31, 2014. Subsequent to this date, the Group recognized its share in the net income of CITA under the equity method (Note 9).
Periode tujuh bulan
yang berakhir
pada tanggal
31 Juli 2014/
For the seven
months ended
July 31, 2014
Pendapatan dari jasa 818.378 Revenue from services
Beban pokok jasa (556.299) Cost of services
Laba bruto 262.079 Gross profit
Beban operasi (115.540) Operating expenses
Bebankeuangan (15.971) Finance costs
Pendapatan keuangan 461 Finance income
Laba sebelum beban pajak 131.029 Income before income tax
Beban pajak (54.799) Income tax expense
Laba periode berjalan 76.230 Income for the period
d. Kas yang keluar atas dekonsolidasi entitas anak
d. Cash outflow arising from deconsolidation of the subsidiary
Kas yang keluar merupakan saldo kas dan setara kas yang didekonsolidasi pada tanggal
31 Juli 2014 sebesar AS$376.542
(Catatan 34b).
The cash outflow pertains to the balance of
cash and cash equivalents that was
deconsolidated as of July 31, 2014 which amounted to US$376,542 (Note 34b).
35. PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
35. RESTATEMENTS AND RECLASSIFICATION OF
THE CONSOLIDATED FINANCIAL
STATEMENTS
a. Penyajian kembali laporan keuangan
konsolidasian
Efektif 1 Januari 2015, Grup menerapkan PSAK No. 24 (Revisi 2013), “Imbalan Kerja”, secara retrospektif, sesuai dengan ketentuan transisi yang ditetapkan dalam standar di revisi tersebut. Laporan posisi keuangan konsolidasian awal dari tahun komparatif yang disajikan (1 Januari 2014/ 31 Desember 2013) dan angka komparatif (31 Desember 2014) telah disajikan kembali.
a. Restatements of the consolidated financial statements
Effective January 1, 2015, the Group applied PSAK No. 24 (Revised 2013), “Employee Benefits”, retrospectively, in accordance with the transitional provisions set out in the revised standard. The opening consolidated statement of financial position of the earliest comparative year presented (January 1,
2014/December 31, 2013) and the
comparative figures (December 31, 2014) have been accordingly restated.
128
(lanjutan) (continued)
a. Penyajian kembali laporan keuangan
konsolidasian (lanjutan)
a. Restatements of the consolidated financial statements (continued)
Dampak penyajian kembali tersebut di atas terhadap laporan keuangan konsolidasian Grup tanggal 31 Desember 2014 dan 1 Januari 2014/31 Desember 2013, serta untuk tahun yang berakhir pada tanggal 31 Desember 2014, adalah sebagai berikut:
The effects of the above-mentioned
restatement to the consolidated financial statements of the Group as of December 31, 2014 and January 1, 2014/December 31, 2013, and for the year ended December 31, 2014, are as follows:
Tanggal 31 Desember 2014 dan untuk tahun yang berakhir