RELATED PARTIES
35. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES OTHER THAN UNITED
Di sisi lain, SSB melaporkan dugaan pemalsuan dokumen atas dokumen yang diklaim sebagai bukti kepemilikan sah atas tanah oleh para ahli waris alm Tone tersebut. Saat ini, pemeriksaan masih dalam tahap penyelidikan.
On the other side, SSB has reported alleged falsicifation of documents on the document that is claimes as proof of legal ownership of land by the heirs of the deceased Tone. Currently this report is being processed by the authority.
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING SELAIN DOLAR AMERIKA SERIKAT
35. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES OTHER THAN UNITED STATES DOLLAR
Pada tanggal 30 September 2013 dan 31 Desember 2012, Grup memiliki aset dan liabilitas moneter dalam mata uang asing yang signifikan sebagai berikut:
As of September 30, 2013 and December 31, 2012, the Group has significant monetary assets and liabilities denominated in foreign currencies as follows:
30 September 2013/September 30, 2013 31 Desember 2012/December 31, 2012
Rupiah Setara dengan Rupiah Setara dengan
dalam jutaan/ AS$/Equivalent dalam jutaan/ AS$/Equivalent
in millions Amount in US$ in millions Amount in US$
Rupiah Rupiah
Aset Assets
Kas dan setara kas 421.299 36.278.179 714.355 73.873.271 Cash and cash equivalents Aset keuangan lancar lainnya 167.092 14.388.317 101.005 10.445.209 Other current financial assets Piutang usaha 576.164 49.613.740 397.946 41.152.663 Trade receivables Piutang non-usaha 23.742 2.044.495 147.247 15.227.223 Non-trade receivables Pajak dibayar di muka 157.851 13.592.621 81.619 8.440.501 Prepaid taxes Aset lancar lainnya 14.877 1.281.054 36.788 3.804.436 Other current assets Taksiran tagihan pajak 254.210 21.890.151 81.001 8.376.530 Estimated claims for tax refund Aset tidak lancar lainnya 119.993 10.332.606 22.048 2.280.032 Other non-current assets
Sub-total 1.735.228 149.421.163 1.582.009 163.599.865 Sub-total
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING SELAIN DOLAR AMERIKA SERIKAT (lanjutan)
35. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES OTHER THAN UNITED STATES DOLLAR (continued)
30 September 2013/September 30, 2013 31 Desember 2012/December 31, 2012
Rupiah Setara dengan Rupiah Setara dengan
dalam jutaan/ AS$/Equivalent dalam jutaan/ AS$/Equivalent
in millions Amount in US$ in millions Amount in US$
Rupiah (lanjutan) Rupiah (continued)
Liabilitas Liabilities
Utang bank jangka pendek 112.389 9.677.900 125.702 12.999.136 Short-term bank loans Utang usaha 617.592 53.181.111 562.007 58.118.951 Trade payables Utang non-usaha 28.403 2.445.761 65.308 6.753.711 Non-trade payables Beban akrual 179.868 15.488.506 108.712 11.242.180 Accrued expenses Liabilitas imbalan kerja jangka pendek 61.159 5.266.439 61.286 6.337.499 Short-term employee benefit liability Utang pajak 27.971 2.408.583 69.565 7.193.929 Taxes payable Utang bank jangka panjang 630.698 54.309.632 768.624 79.485.448 Long-term bank loans Utang sewa pembiayaan 21.865 1.882.793 50.780 5.251.330 Finance lease payables Obligasi dan sukuk ijarah 993.750 85.572.238 992.493 102.636.319 Bonds payable and Sukuk Ijarah
Sub-total 2.673.695 230.232.963 2.804.477 290.018.503 Sub-total
Liabilitas dalam Rupiah -neto 938.467 80.811.800 1.222.468 126.418.638 Liabilities in Rupiah - net
Euro Eropa European Euro
Aset Asset
Kas dan setara kas 12.079 16.300 29.731 39.385 Cash and cash equivalents
Liabilitas Liabilities
Utang usaha 769.994 1.039.068 545.988 723.271 Trade payables
Utang non-usaha - - 315.779 391.867 Non-trade payables
Sub-total 769.994 1.039.068 861.767 1.115.138 Sub-total
Liabilitas dalam Euro -neto 757.915 1.022.768 832.036 1.075.753 Liability in Euro - net
Mata uang asing lainnya Other foreign currencies
Aset Assets
Kas dan setara kas 30.900 36.645 Cash and cash equivalents
Piutang usaha 4.716 4 Trade receivables
Aset lancar lainnya 2.788 5.439 Other current assets
Sub-total 38.404 42.088 Sub-total
Liabilitas Liability
Utang usaha 8.316.603 7.672.617 Trade payables
Liabilitas dalam mata uang Liability in other
asing lainnya - neto 8.278.199 7.630.529 foreign currencies - net
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING SELAIN DOLAR AMERIKA SERIKAT (lanjutan)
35. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES OTHER THAN UNITED STATES DOLLAR (continued)
Dalam akun “Pendapatan Operasi Lainnya dan Beban Operasi Lainnya”, termasuk laba (rugi) selisih kurs yang berasal dari operasi sebesar AS$2.090.671 dan AS$5.084.842 masing-masing untuk sembilan bulan yang berakhir pada tanggal-tanggal 30 September 2013 dan 2012.
In “Other Operating Income and Other Operating Expenses” account include gain (loss) on foreign
exchange from operating amounted to
US$2,090,671 and US$5,084,842 for the nine months ended September 30, 2013 and 2012, respectively.
36. NILAI WAJAR INSTRUMEN KEUANGAN 36. FAIR VALUES OF FINANCIAL INSTRUMENTS
Nilai wajar atas aset dan liabilitas keuangan adalah nilai dimana instrumen dapat dipertukarkan/ diselesaikan antar pihak yang memahami dan berkeinginan untuk melakukan transaksi secara wajar (arm’s length transaction), yang bukan berasal dari penjualan yang dipaksakan atau likuidasi.
Fair values of the financial assets and liabilities are included at the amounts at which the instruments 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.
Berikut ini adalah metode dan asumsi yang digunakan untuk memperkirakan nilai wajar setiap kelompok dari instrumen keuangan Grup:
The following are the methods and assumptions used to estimate the fair value of each class of the Group’s financial instruments:
a. Kas dan setara kas, aset keuangan lancar lainnya, piutang usaha, piutang non-usaha, aset lancar lainnya, utang usaha, utang non-usaha, beban akrual dan liabilitas imbalan kerja jangka pendek mendekati nilai tercatatnya karena bersifat jangka pendek.
a. Cash and cash equivalents, other current financial assets, trade receivables, non-trade receivables, other current assets, trade
payables, non-trade payables, accrued
expenses and short-term employee benefit liability approximate their carrying amounts largely due to the short-term maturities of these instruments.
b. Nilai tercatat dari utang bank mendekati nilai wajarnya disebabkan oleh pemakaian suku bunga mengambang atas instrumen tersebut, dimana tingkat bunga tersebut selalu disesuaikan oleh bank.
b. The carrying values of bank loans approximate their fair values due to the floating rate interests on these instruments which are subject to adjustments by the banks.
c. Nilai wajar aset tidak lancar lainnya dan utang sewa pembiayaan diperkirakan dengan mendiskontokan arus kas masa depan menggunakan tingkat suku bunga saat ini bagi pinjaman, yang mempersyaratkan risiko kredit dan sisa masa jatuh tempo yang serupa. Namun karena selisih antara nilai yang tercatat dengan nilai wajarnya tidak material, maka tidak dilakukan penyesuaian.
c. The fair values of non-current assets and finance lease payables are estimated by discounting future cash flows, using rates currently available for debt on similar terms, credit risks and remaining maturities. However, since the differences between the carrying values and fair values are not material, these are no longer adjusted.
36. NILAI WAJAR INSTRUMEN KEUANGAN