memiliki aset dan liabilitas keuangan dalam mata uang asing. Nilai aset dan liabilitas dalam mata uang asing pada tanggal 31 Desember 2020 dan 2019 sampai dengan tanggal penyelesaian laporan keuangan konsolidasian disajikan sebagai berikut:
As of December 31, 2020 and 2019, the Group has monetary assets and liabilities denominated in foreign currencies. The rupiah equivalents of foreign currency-denominated assets and liabilities as of December 31, 2020 and 2019 and as of the date of completion of the consolidated financial statements are as follows:
Mata uang asing/ Setara dengan rupiah/ 31 Maret 2021
Foreign currency Rupiah equivalent Tanggal Audit/
March 31, 2021
2020 2019 2020 2019 Audit Report Date
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dolar Amerika Serikat US$ 7.890.864 6.019.150 111.300.678 83.974.042 114.985.672 United States Dollar
Dolar Australia AUD 11.883 11.883 127.995 115.729 131.661 Australian Dollar
Euro Eropa Euro 6.668 5.459 115.564 85.098 113.793 European Euro
France Swiss CHF 4.240 4.240 67.764 60.910 65.496 France Swiss
Dolar Singapura Sin$ 1.505 1.505 16.017 15.531 16.279 Singapore Dollar
Ringgit Malaysia RM 3.898 3.898 13.610 13.240 13.675 Malaysian Ringgit
Baht Thailand THB 20.560 20.561 9.660 9.583 9.556 Thailand Baht
Lira Turki TRY 551 300.000 1.040 700.311 970 Turkish Lira
Kroner Denmark DKK 290 290 676 605 666 Denmark Kroner
Won Korea KRW 3.008 2.999 39 36 39 Korea Won
New Zealand Dollar NZD 3 3 27 25 27 New Zealand Dollar
Dolar Hong Kong HKD 7 7 13 12 13 Hong Kong Dollar
Total aset dalam mata
uang asing 7.943.477 6.369.995 111.653.083 84.975.122 115.337.847 Total assets in foreign currencies
Liabilitas Liabilities
Utang bank jangka pendek
(Catatan 12a) Short-term bank loan (Note 12a)
Dolar Amerika Serikat US$ 5.000.000 3.000.000 70.525.025 41.703.000 72.860.000 United States Dollar
Utang bank jangka panjang
(Catatan 12b) Long-term bank loan (Note 12b)
Dolar Amerika Serikat US$ 7.504.134 7.748.834 105.845.810 107.716.548 109.350.243 United States Dollar
Utang usaha kepada pihak Trade payables
ketiga (Catatan 14) to third parties (Note 14)
Dolar Amerika Serikat US$ 26.640 4.074.060 375.757 56.633.521 388.198 United States Dollar
Euro Eropa Euro 9.109 349.813 157.852 5.452.891 155.433 European Euro
Utang lain-lain
Dolar Amerika Serikat US$ 78.047 78.047 1.100.859 1.084.937 1.1.137.306 United States Dollar
Dolar Singapura Sin$ 25.882 25.882 275.490 267.121 279.995 Singapore Dollar
Beban akrual
Dolar Amerika Serikat US$ 325.305 188.922 4.588.425 2.626.206 4.740.341 United States Dollar
Euro Eropa Euro 14.729 - 255.264 - 251.352 European Euro
Total liabilitas dalam mata Total liabilities
uang asing 12.983.846 15.465.558 183.124.482 215.484.224 189.162.869 in foreign currencies
Liabilitas dalam mata uang Liabilities in
asing - neto (5.040.369) (9.095.563) (71.471.399) (130.509.102) (73.825.022) foreign currencies - net
Tabel berikut menyajikan nilai tercatat dan nilai wajar dari instrumen keuangan Grup:
The following table sets out the carrying values and estimated fair values of the Group’s financial instruments:
Nilai tercatat/Carrying value Nilai wajar/Fair value
__________________________________________________ ___________________________________________________
31 Desember/December 31,
__________________________________________________
2020 2019 2020 2019
Aset keuangan Financial assets
Pinjaman dan piutang Loans and receivables
Kas dan setara kas 1.656.482.289 1.664.424.147 1.656.482.289 1.664.424.147 Cash and cash equivalents
Piutang usaha 307.608.774 265.021.055 307.608.774 265.021.055 Trade receivables
Piutang lain-lain 23.048.741 22.191.078 23.048.741 22.191.078 Other receivables
Aset keuangan lancar lainnya 170.533 5.163.451 170.533 5.163.451 Other current financial assets
Piutang pihak-pihak berelasi non-usaha 137.275.445 114.994.097 137.275.445 114.994.097 Due from related parties
Aset keuangan tidak lancar lainnya 1.095.656.881 1.024.559.786 1.095.656.881 1.024.559.786 Other non-current financial assets
Total 3.220.242.663 3.096.353.614 3.220.242.663 3.096.353.614 Total
Liabilitas keuangan Financial liabilities
Liabilitas keuangan yang diukur dengan Financial liabilities at
biaya perolehan diamortisasi amortized cost
Utang bank jangka pendek 2.670.935.104 2.139.382.311 2.670.935.104 2.139.382.311 Short-term bank loans
Utang usaha pada pihak ketiga 80.677.205 86.133.850 80.677.205 86.133.850 Trade payables to third parties
Utang lain-lain 368.487.948 374.160.058 368.487.948 374.160.058 Other payables
Utang pihak-pihak berelasi non-usaha - 96.178.184 - 96.178.184 Due to related parties
Beban akrual 740.073.326 1.174.971.742 740.073.326 1.174.971.742 Accrued expenses
Liability for short-term employee
Liabilitas imbalan kerja jangka pendek - gaji benefits liabilities - salaries
dan tunjangan lainnya 7.549.539 9.591.080 7.549.539 9.591.080 and other allowances
Uang jaminan yang diterima 201.136.617 213.184.374 201.136.617 213.184.374 Security deposits
Utang jangka panjang 5.670.711.092 4.426.288.109 5.670.711.092 4.426.288.109 Long-term debts
Utang obligasi 1.110.651.488 2.403.336.151 1.110.651.488 2.403.336.151 Bonds payables
Liabilitas sewa 5.782.134 - 5.782.134 - Lease liabilities
Liabilitas keuangan jangka panjang lainnya 3.111 3.111 3.111 3.111 Other non-current financial liabilities
Total 10.856.007.564 10.923.228.970 10.856.007.564 10.923.228.970 Total
Nilai wajar didefinisikan sebagai total dimana instrumen tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan yang dipaksakan atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas yang didiskontokan dan model penetapan harga opsi yang sewajarnya.
Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arm’s length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models, as appropriate.
Grup menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan:
The Group uses the following hierarchy for determining the fair value of financial instruments: • Tingkat 1: Nilai wajar diukur berdasarkan
pada harga kuotasi (tidak disesuaikan) dalam pasar aktif untuk aset atau liabilitas sejenis. • Tingkat 2: Nilai wajar diukur berdasarkan
teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung.
• Level 1: Fair values measured based on quoted prices (unadjusted) in active markets for identical assets or liabilities.
• Level 2: Fair values measured based on valuation techniques for which all inputs which have a significant effect on the recorded fair values are observable, either directly or indirectly.
Grup menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan: (lanjutan)
• Tingkat 3: Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar tidak dapat diobservasi.
Tidak terdapat instrumen keuangan yang diukur dengan menggunakan hierarki tingkat 1, 2 dan 3. Metode-metode dan asumsi-asumsi di bawah ini digunakan untuk mengestimasi nilai wajar untuk masing-masing kelas instrumen keuangan:
The Group uses the following hierarchy for determining the fair value of financial instruments: (continued)
• Level 3: Fair values measured based on valuation techniques for which all inputs which have a significant effect on the recorded fair value are not based on observable market data. There are no financial instruments that are
measured using a hierarchy of levels 1, 2 and 3 The following methods and assumptions are used
to estimate the fair value of each class of financial instruments:
a. Kas dan setara kas, piutang usaha, piutang lain-lain, aset keuangan lancar lainnya, utang bank jangka pendek, utang usaha kepada pihak ketiga, utang lain-lain, utang pihak-pihak berelasi non-usaha, beban akrual dan liabilitas imbalan kerja jangka pendek - gaji dan tunjangan lainnya akan jatuh tempo dalam waktu 12 bulan, sehingga nilai tercatat aset dan liabiltas keuangan tersebut kurang lebih telah mencerminkan nilai wajarnya.
a. Cash and cash equivalents, trade receivables, other receivables, other current financial assets, short-term bank loans, trade payables to third parties, other payables, due to related parties, accrued expenses and short-term employee benefits liabilties and other allowances are due in 12 months, thus the carrying value of the financial assets and financial liabilities more or less reflects their fair values.
b. Piutang usaha, piutang lain-lain, piutang pihak-pihak berelasi non-usaha, utang pihak-pihak-pihak-pihak berelasi non-usaha dan liabilitas keuangan jangka panjang lainnya. Nilai wajar dari instrumen keuangan tersebut tidak dapat diukur secara handal karena tidak ada tanggal pembayaran pasti, sehingga diukur pada harga perolehan.
b. Trade receivables, other receivables, due from related parties, due to related parties and other non-current financial liabilities. The fair value of
these financial instruments cannot be
measured reliably because there is no fixed payment date, thus it is measured at cost.
c. Nilai wajar uang jaminan yang diterima, liabilitas sewa dan aset keuangan tidak lancar lainnya ditentukan dengan mendiskontokan arus kas masa datang menggunakan tingkat suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan, resiko kredit dan jatuh tempo yang sama.
c. The fair value of security deposits, lease liabilities and other non-current financial assets is determined by discounting future cash flows using prevailing interest rates from observable market transactions for instruments with the same terms, credit risk and maturity.
d. Utang jangka panjang dan utang obligasi diukur pada biaya perolehan diamortisasi.
d. Long-term debts and bonds payables are measured at amortized cost.
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