PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK/AND SUBSIDIARIES
FOR THE YEAR ENDED 31 DECEMBER 2013
3. PERTIMBANGAN ESTIMASI DAN ASUMSI AKUNTANSI
SIGNIFIKAN (Lanjutan) 3. SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS (Continued) b. Sumber utama ketidakpastian estimasi (Lanjutan) b. Key source of estimation uncertainty (Continued)
iii. Penentuan nilai wajar iii. Determaining fair value
Dalam menentukan nilai wajar atas aset keuangan dan liabilitas keuangan dimana tidak terdapat harga pasar yang dapat diobservasi, Perusahaan harus menggunakan teknik penilaian seperti dijelaskan pada Catatan 2e. Untuk instrumen keuangan yang jarang diperdagangkan dan tidak memiliki harga yang transparan, nilai wajarnya menjadi kurang obyektif dan karenanya, membutuhkan tingkat pertimbangan (judgement) yang beragam, tergantung pada likuiditas, konsentrasi, ketidakpastian faktor pasar, asumsi penentuan harga dan risiko lainnya yang mempengaruhi instrumen tertentu.
The determination of fair value for financial assets and liabilities for which there is no observable market price requires the use of valuation techniques as described in Note 2e. For financial instruments that trade infrequently and have little price transparency, fair value is less objective, and requires varying degrees of judgment depending on liquidity, concentration, uncertainty of market factors, pricing assumptions and other risks affecting the specific instrument.
iv. Manfaat pensiun
Nilai kini liabilitas pensiun bergantung pada sejumlah faktor yang ditentukan oleh basis aktuaria dengan menggunakan sejumlah asumsi. Asumsi-asumsi yang digunakan dalam menentukan biaya (laba) neto untuk pensiun termasuk tingkat diskonto. Setiap perubahan asumsi ini akan berdampak pada nilai tercatat liabilitas pensiun.
iv. Pension benefits
The present value of the pension obligations depends on a number of factors that are determined on an actuarial basis using a number of assumptions. The assumptions used in determining the net cost (income) for pensions include the discount rate. Any changes in these assumptions will impact the carrying amount of pension obligations.
Kelompok Usaha menentukan tingkat diskonto yang sesuai pada setiap akhir tahun. Tingkat bunga yang harus digunakan untuk menentukan nilai sekarang dari estimasi kas keluar di masa depan yang diperlukan untuk menyelesaikan liabilitas pensiun. Dalam menentukan tingkat diskonto yang sesuai, Kelompok Usaha mempertimbangkan tingkat bunga berkualitas tinggi obligasi pemerintah yang memiliki denominasi dalam mata uang dimana manfaat akan dibayarkan dan yang memiliki jangka waktu yang sesuai masa liabilitas pensiun yang bersangkutan.
Asumsi utama yang lain untuk liabilitas pensiun sebagian didasarkan pada kondisi pasar pada saat ini. Informasi tambahan telah diungkapkan dalam Catatan 16 terkait dengan laporan keuangan konsolidasian terkait.
The Group determines the appropriate discount rate at the end of each year. This is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the pension obligations. In determining the appropriate discount rate, the Group considers the interest rate of high-quality government bonds that are denominated in the currency in which the benefits will be paid and that have terms to maturity approximating the terms of the related pension obligation.
Other key assumptions for pension obligations are based in part on current market conditions. Additional information is disclosed in the related Note 16 to consolidated financial statements herein.
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/35 Exhibit E/35
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated) 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2 0 1 3 2 0 1 2
K a s 3.593.320.819 9.047.783.405 Cash on hand
Pihak ketiga Third parties
B a n k Cash in banks
Dalam Rupiah In Rupiah
PT Bank Central Asia Tbk 11.523.899.016 11.014.887.987 PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk 4.951.709.866 2.150.071.165 PT Bank CIMB Niaga Tbk PT Bank Negara Indonesia
(Persero) Tbk 2.038.872.130 3.744.534.836 PT Bank Negara Indonesia (Persero) Tbk
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Ltd. 1.743.417.084 1.368.940.467 Banking Corporation Ltd. Lain-lain (masing-masing di bawah
Rp 1 miliar) 961.111.125 1.085.069.309 Others (each below Rp 1 billion)
Dalam Dolar AS In US Dollar
The Hongkong and Shanghai Banking Corporation Ltd.
US$ 303.898
(2012: US$ 230.577) 3.704.209.264 2.229.681.770
The Hongkong and Shanghai Banking Corporation Ltd. US$ 303,898 (2012: US$ 230,577) PT Bank Central Asia Tbk
US$ 173.449 2.114.174.949 - PT Bank Central Asia Tbk US$ 173,449 The Royal Bank of Scotland N.V
US$ 115.560 1.408.563.886 - The Royal Bank of Scotland N.V US$ 115,560 Lain-lain US$ 75.898
(2012: US$ 150.928) 925.123.159 1.459.478.404 Others US$ 75,898 (2012: US$ 150,928)
Dalam Euro In Euro
PT Bank Central Asia Tbk
EUR 62.667 1.054.150.526 - PT Bank Central Asia Tbk EUR 62,667 The Hongkong and Shanghai
Banking Corporation Ltd.
EUR 45.290 (2012: EUR 325.649) 761.848.041 4.171.522.027
The Hongkong and Shanghai Banking Corporation Ltd. EUR 45,290 (2012: EUR 325,649) Lain-lain
EUR 12.880 (2012: EUR 8.589) 216.658.969 110.018.507 EUR 12,880 (2012: EUR 8,589) Others
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/36 Exhibit E/36
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
2 0 1 3 2 0 1 2
Pihak ketiga (Lanjutan) Third parties (Continued)
B a n k (Lanjutan) Cash in banks (Continued)
Pindahan 31.403.738.015 27.334.204.472 Carried forward
Dalam Dolar Singapura In Singapore Dollar
The Hongkong and Shanghai Banking Corporation Ltd.
SGD 20.634 (2012: SGD 119.997) 198.661.538 948.834.068
The Hongkong and Shanghai Banking Corporation Ltd. SGD 20,634 (2012: SGD 119,997)
Dalam Baht Thailand In Thailand Baht
The Siam Commercial Bank THB 11.662.068
(2012: THB 18.978.157) 4.325.927.660 5.991.593.874
The Siam Commercial Bank THB 11,662,068 (2012: THB 18,978,157) Thanachart Bank THB 40.595.890 (2012: THB 26.382.116) 15.058.639.407 8.329.097.975 Thanachart Bank THB 40.595.890 (2012: THB 26,382,116) Lain-lain THB 598.505 (2012: THB 277.945) 222.009.612 87.750.024 THB 598,505 (2012: THB 277,945) Others
Dalam Peso Filipina In Philippine Peso
The Hongkong and Shanghai Banking Corporation Ltd.
PHP 10.032.810
(2012: PHP 4.514.251) 2.754.307.228 1.062.248.332
The Hongkong and Shanghai Banking Corporation Ltd.
PHP 10,032,810 (2012: PHP 4,514,251) Lain-lain (masing-masing di bawah
Rp 200 juta) 911.987.213 495.936.483 (each below Rp 200 million) Others
Dalam Ringgit Malaysia In Malaysia Ringgit
The Hongkong and Shanghai Banking Corporation Ltd.
MYR 1.111.271
(2012: MYR 1.161.375) 4.120.247.373 3.669.513.952
The Hongkong and Shanghai Banking Corporation Ltd.
MYR 1,111,271 (2012: MYR 1,161,375)
Dalam Dolar Australia In Dolar Australia
The Hongkong and Shanghai Banking Corporation Ltd.
AUD 2.505 (2012: AUD 1.526) 27.238.961 15.301.051
The Hongkong and Shanghai Banking Corporation Ltd. AUD 2,505 (2012: AUD 1,526) Sub-total 59.022.757.007 47.934.480.231 Sub-total 113
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/37 Exhibit E/37
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
2 0 1 3 2 0 1 2
Pihak ketiga (Lanjutan) Third parties (Continued)
Setara Kas Cash equivalents
Call deposit dan deposito berjangka Call and time deposits
Dalam Rupiah In Rupiah
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Ltd 338.540.000.000 326.422.000.000 Banking Corporation Ltd PT Bank Tabungan Pensiunan
Nasional Tbk 349.865.000.000 409.095.000.000 PT Bank Tabungan Pensiunan Nasional Tbk PT Bank Danamon Indonesia Tbk 248.000.000.000 186.415.348.216 PT Bank Danamon IndonesiaTbk PT Bank Central Asia Tbk 55.430.000.000 87.060.000.000 PT Bank Central Asia Tbk PT Bank CIMB Niaga Tbk 11.075.000.000 173.095.000.000 PT Bank CIMB Niaga Tbk
PT Bank OCBC NISP Tbk - 68.295.000.000 PT Bank OCBC NISP Tbk
Dalam Dolar AS In US Dollar
PT Bank Danamon Indonesia Tbk US$ 34.905.000
(2012: US$ 2.210.000) 425.457.045.000 21.370.700.000
PT Bank Danamon Indonesia Tbk US$ 34,905,000 (2012: US$ 2,210,000) The Hongkong and Shanghai
Banking Corporation Ltd. US$ 12.328.145
(2012: US$ 13.525.376) 150.267.753.920 130.790.385.146
The Hongkong and Shanghai Banking Corporation Ltd.
US$ 12,328,145 (2012: US$ 13,525,376) PT Bank CIMB Niaga Tbk
US$ 6.580.000
(2012: US$ 11.595.000) 80.203.620.000 112.123.650.000
PT Bank CIMB Niaga Tbk US$ 6,580,000 (2012: US$ 11,595,000) PT Bank OCBC NISP Tbk
(2012: US$ 5.001.000) - 48.359.670.000 (2012: US$ 5,001,000) PT Bank OCBC NISP Tbk PT Bank Central Asia Tbk
US$ 291.000
(2012: US$ 756.000) 3.546.999.000 7.310.520.000
PT Bank Central Asia Tbk US$ 291,000 (2012: US$ 756,000) The Royal Bank of Scotland N.V
US$ 192.000 2.340.288.000 - The Royal Bank of Scotland N.V US$ 192,000
Dalam Euro In Euro
The Hongkong and Shanghai Banking Corporation Ltd.
EUR 2.780.000 46.763.603.200 -
The Hongkong and Shanghai Banking Corporation Ltd.
EUR 2,780,000
PT Bank OCBC NISP Tbk EUR 770.000
(2012: EUR 683.000) 12.952.508.800 8.749.134.380
PT Bank OCBC NISP Tbk EUR 770,000 (2012: EUR 683,000) Dipindahkan 1.724.441.817.920 1.579.086.407.742 Brought forward
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/38 Exhibit E/38
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
2 0 1 3 2 0 1 2
Pihak ketiga (Lanjutan) Third parties (Continued)
Setara kas (Lanjutan) Cash equivalents (Continued)
Pindahan 1.724.441.817.920 1.579.086.407.742 Carried forward
Call deposit dan deposito berjangka
(Lanjutan) Call and time deposits (Continued)
Dalam Dolar Singapore In Dollar Singapore
The Hongkong and Shanghai Banking Corporation Ltd.
SGD 55.000 529.539.450 -
The Hongkong and Shanghai Banking Corporation Ltd.
SGD 55,000
Dalam Baht Thailand In Thailand Baht
The Siam Commercial Bank THB 4.776.166
(2012: THB 9.867.998) 1.771.671.120 3.115.425.630
The Siam Commercial Bank THB 4,776,166 (2012: THB 9,867,998) Kasikorn Bank THB 7.266.927 (2012: THB 7.155.908) 2.695.593.853 2.259.191.696 Kasikorn Bank THB 7,266,927 (2012: THB 7,155,908) Thai Military Bank
THB 450.530
(2012: THB 441.719) 167.119.594 139.455.049
Thai Military Bank THB 450,530 (2012: THB 441,719) Citibank (2012: THB 31.257.406) - 9.868.275.642 (2012: THB 31,257,406) Citibank Sub-total 1.729.605.741.937 1.594.468.755.759 Sub-total T o t a l 1.792.221.819.763 1.651.451.019.395 T o t a l
Suku bunga tahunan atas deposito berjangka adalah
sebagai berikut: The annual interest rates on time deposits are as follows:
2 0 1 3 2 0 1 2
Rupiah 3,8% - 11,3% 3,3% - 8,0% Rupiah
Dolar AS 0,1% - 4,0% 0,2% - 3,0% US Dollar
Euro 0,1% - 0,5% 0,1% - 0,8% Euro
Baht Thailand 1,5% - 2,0% 1,6% - 2,3% Thailand Baht
Pada tanggal 31 Desember 2013 dan 2012, tidak ada penempatan kas dan setara kas pada pihak berelasi dan tidak ada kas dan setara kas Perusahaan yang dibatasi penggunaannya atau dijaminkan.
As of 31 December 2013 and 2012, there are no placement of cash and cash equivalent to related parties cash and cash equivalent are unrestructed in use or a colllateral.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
2 0 1 3 2 0 1 2
Pihak ketiga Third parties
Pelanggan dalam negeri 760.029.614.441 735.090.232.990 Domestic customers Pelanggan luar negeri 47.708.695.514 10.498.106.406 Overseas customers
Sub-total 807.738.309.955 745.588.339.396 Sub-total
Pihak berelasi (Catatan 7) Related parties (Note 7)
Lain-lain (masing-masing di
bawah Rp 1 miliar) 1.050.049.640 183.036.586 Others (each below Rp 1 billion)
T o t a l 808.788.359.595 745.771.375.982 T o t a l
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/39 Exhibit E/39
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated) 5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLES (Continued)
Berdasarkan hasil penelaahan keadaan akun piutang masing-masing pelanggan pada akhir tahun, manajemen berpendapat bahwa semua piutang usaha di atas dapat tertagih, oleh karena itu, tidak diperlukan adanya pembentukan penyisihan atas penurunan nilai piutang usaha.
Based on the review of the status of individual receivable accounts at end of year, management is of the opinion that all of the above trade receivables are fully collectible and no provision for impairment is necessary.
Piutang usaha di atas tidak dijaminkan atas utang bank. All the above trade receivables are not as collateral for bank loans.
Pada tanggal 31 Desember 2013 dan 2012, analisa umur
piutang usaha di atas adalah sebagai berikut: As of 31 December 2013 and 2012, the aging analysis of the above trade receivables are as follows:
2 0 1 3 2 0 1 2
Belum jatuh tempo 729.696.206.099 670.225.302.447 Current
Lewat jatuh tempo: Overdue:
1 – 30 hari 62.170.581.305 67.392.610.193 1 – 30 days
31 – 60 hari 5.055.575.158 2.343.281.410 31 – 60 days
61 – 90 hari 3.003.474.910 954.788.872 61 – 90 days
Lebih dari 90 hari 8.862.522.123 4.855.393.060 Above 90 days
T o t a l 808.788.359.595 745.771.375.982 T o t a l
Pada tanggal 31 Desember 2013 dan 2012, berdasarkan
mata uang: As of 31 December 2013 and 2012, based on currencies:
2 0 1 3 2 0 1 2
Dalam mata uang asing (Catatan 27) 47.708.695.514 35.847.107.751 In foreign currencies (Note 27)
Dalam Rupiah 761.079.664.081 709.924.268.231 In Rupiah
T o t a l 808.788.359.595 745.771.375.982 T o t a l
6. ASET KEUANGAN LANCAR LAINNYA 6. OTHERS CURRENT FINANCIAL ASSETS
2 0 1 3 2 0 1 2
Pihak ketiga Third parties
Investasi jangka pendek, Neto Short-term Investment, Net
Obligasi Korporasi 54.209.055.000 56.122.000.000 Corporate Bond Surat Utang Negara 20.587.688.157 22.262.028.157 Government Securities
74.796.743.157 78.384.028.157
Piutang non–usaha – Pihak ketiga 76.826.879.817 51.881.963.547 Non – trade receivable – Third parties
Sub-total 151.623.622.974 130.265.991.704 Sub-total
Piutang non-usaha – Pihak berelasi 425.140.256 2.284.866.709 Non – trade receivable – Related parties
T o t a l 152.048.763.230 132.550.858.413 T o t a l
These Consolidated Financial Statements are originally issued in Indonesian language
Ekshibit E/40 Exhibit E/40
PT TEMPO SCAN PACIFIC Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2013
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT TEMPO SCAN PACIFIC Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2013
(Expressed in Rupiah, unless otherwise stated) 6. ASET KEUANGAN LANCAR LAINNYA (Lanjutan) 6. OTHERS CURRENT FINANCIAL ASSETS (Continued)
Investasi jangka pendek, Neto Short-term investments, Net
- Investasi jangka pendek, neto merupakan investasi berupa Surat Utang Negara Fixed Rate (SUN FR) yang dikeluarkan oleh Pemerintah Indonesia dan obligasi korporasi dengan peringkat berkisar idAA+ sampai idAAA oleh PT Pemeringkat Efek Indonesia dan AA- (idn) sampai idAAA (idn) oleh PT Fitch Rating Indonesia pada saat penempatan investasi dilakukan. Tingkat kupon per tahun (coupon rate) berkisar 7,4% - 11,3%. Investasi jangka pendek ini disajikan sebesar nilai pasarnya pada tanggal 31 Desember 2013 dan 2012. Rugi neto yang belum direalisasi atas penurunan nilai pasar dari investasi jangka pendek ini adalah sekitar Rp 4,6 miliar dan Rp 1,0 miliar masing-masing pada tanggal 31 Desember 2013 dan 2012, yang disajikan sebagai bagian yang terpisah dari Ekuitas di laporan posisi keuangan konsolidasian sebagai “Laba (Rugi) yang Belum Direalisasi atas Kenaikan (Penurunan) Nilai Pasar Investasi Jangka Pendek, Neto”.
- These short-term investments consist of Fixed Rate Government Securities (SUN FR) issued by the Government of Indonesia and corporate bond with credit rating idAA+ to idAAA rated by PT Pemeringkat Efek Indonesia and AA- (idn) to idAAA (idn) by PT Fitch Rating Indonesia on the placement date. The annual coupon rate is ranging beetwen 7.4% - 11.3%. Short-term investments are stated at their market value at 31 December 2013 and 2012. Unrealized net loss on the decline in market value of these short-term investments is approximately Rp 4.6 billion and Rp 1.0 billion as of 31 December 2013 and 2012, respectively, which are presented as a separate part of equity in the consolidated statements of financial position as “Unrealized Gain (Loss) on Increase (Decrease) in Fair Value of short-term investment, Net”.
