TRANSACTIONS WITH RELATED PARTIES Nature of Relationship
38. CLASSIFICATION AND FAIR VALUE OF ASSETS AND LIABILITIES
Selain daripada yang disebutkan dalam tabel di bawah ini, manajemen menilai bahwa nilai tercatat dari aset keuangan dan liabilitas keuangan mendekati nilai wajarnya.
Except as detailed in the following table, the management considers that the carrying amount of financial assets and financial liabilities approximate their fair values.
Nilai Nilai
Catatan/ tercatat/ Nilai wajar/ tercatat/ Nilai wajar/ Note Carrying amount Fair value Carrying amount Fair value
Rp’000 Rp’000 Rp’000 Rp’000
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivable
Piutang sewa pembiayaan 7 1.425.504.388 1.342.197.022 1.355.290.349 1.371.275.930 Finance lease receivables Piutang pembiayaan konsumen 8 3.683.789.127 3.661.002.084 3.625.824.465 3.509.818.563 Consumer financing receivables Tagihan anjak piutang 9 1.287.360.609 1.398.692.691 1.428.088.366 1.504.555.015 Factoring receivables
Jumlah 6.396.654.124 6.401.891.797 6.409.203.180 6.385.649.508 Total
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortized cost
Utang bank 16 2.050.923.336 2.199.859.125 2.185.840.121 2.612.670.421 Bank loans
Jumlah 2.050.923.336 2.199.859.125 2.185.840.121 2.612.670.421 Total
2015 2016
Teknik penilaian dan asumsi yang diterapkan untuk tujuan pengukuran nilai wajar
Valuation techniques and assumptions applied for the purposes of measuring fair value
Nilai wajar aset keuangan dan liabilitas keuangan ditentukan sebagai berikut:
The fair value of financial assets and financial liabilities are determined as follows:
• Manajemen menganggap bahwa nilai tercatat kas dan bank, piutang lain-lain, utang premi asuransi, utang lain-lain kepada pihak ketiga, pada nilai diamortisasi dengan suku bunga mengambang diakui dalam laporan keuangan mendekati nilai wajarnya karena memiliki jatuh tempo yang pendek atau sering dilaksanakanrepricing.
• Management considers that the carrying amount of cash on hand and in banks, other receivables, insurance premium payables, other payables to third parties, at amortized cost with floating interest rate recognized in the financial statements approximate their fair values because of its short-term maturity or related instrument are repriced frequently. • Estimasi nilai wajar piutang sewa
pembiayaan, piutang pembiayaan konsumen dan tagihan anjak piutang dengan suku bunga tetap tanpa kuotasi. Nilai wajar ditentukan dengan mendiskontokan estimasi arus kas masa datang menggunakan suku bunga untuk piutang baru dengan jangka waktu yang serupa.
• The estimated fair value of finance lease receivables, consumer financing receivables and factoring receivables with fixed interest rate where quoted market prices are not available. The fair value is determined by discounting the estimated future cash flows using a current yield curve appropriate for similar term of the receivables.
• Estimasi nilai wajar dari utang bank dengan bunga tetap tanpa kuotasi. Nilai wajar didasarkan pada diskonto arus kas menggunakan suku bunga untuk utang baru dengan jangka waktu yang serupa.
• The estimated fair value of bank loans with fixed interest rate where quoted market prices are not available. The fair value is determined by discounting the estimated future cash flows using a current yield curve appropriate for similar term of bank loans.
• Nilai wajar surat berharga utang yang diterbitkan ditentukan dengan mengacu pada kuotasi harga pasar.
• Fair value of debt securities issued are determined with reference to quoted market price.
• Nilai wajar properti investasi, aset sewa operasi dan aset tetap tanah dan bangunan, peralatan kantor, kendaraan bermotor dan perabotan kantor ditentukan dengan menggunakan metode pasar dengan memperbandingkan secara langsung aset yang sejenis yang terdapat di pasar dan metode pendapatan yang dihitung berdasarkan proyeksi jumlah pendapatan bersih yang wajar yang diharapkan dihasilkan oleh aset sepanjang umur ekonomis yang tersisa.
• Fair value of investment property, leased assets, land and building, office equipments, motor vehicles and office furniture and fixtures were determined using the market approach by comparing directly with similar asset in the market and the revenue approach calculated based on the projected reasonable net income earned by the asset through out its estimate useful life.
Tabel berikut ini memberikan analisis dari nilai wajar aset dan liabilitas yang dikelompokkan ke Tingkat 1 sampai 3 didasarkan pada sejauh mana nilai wajar diamati.
The following table provides an analysis of fair value assets and liabilities grouped into Levels 1 to 3 based on the degree to which the fair value is observable.
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Rp’000 Rp’000 Rp’000 Rp’000
Aset yang nilai wajarnya diungkapkan Assets for which fair value are disclosed
Aset keuangan Financial asset
Piutang sewa pembiayaan - - 1.342.197.022 1.342.197.022 Finance lease receivables
Piutang pembiayaan konsumen - - 3.661.002.084 3.661.002.084 Consumer financing receivables
Tagihan anjak piutang - - 1.398.692.691 1.398.692.691 Factoring receivables
Aset non keuangan Non-financial asset
Properti investasi Investment properties
Tanah - 8.624.000 - 8.624.000 Land
Bangunan - 1.813.000 - 1.813.000 Buildings
Aset sewa operasi Lesed assets
Kendaraan bermotor - 20.918.040 - 20.918.040 Motor vehicles
Aset tetap Premises and equipment
Tanah - 45.652.231 - 45.652.231 Land
Bangunan - 10.245.668 - 10.245.668 Buildings
Peralatan kantor - 24.312.127 - 24.312.127 Office equipments
Kendaraan bermotor - 38.906.553 - 38.906.553 Motor vehicles
Perabotan kantor - 1.242.732 - 1.242.732 Office furnitures and fixtures
Jumlah Aset - 151.714.351 6.401.891.797 6.553.606.148 Total Assets
Liabilitas yang nilai wajarnya diungkapkan Liabilities for which fair values are disclosed
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortized cost
Utang bank - - 2.199.859.125 2.199.859.125 Bank loans
Surat berharga utang yang
diterbitkan - bersih - 698.293.160 - 698.293.160 Debt securities issued - net
Jumlah Liabilitas - 698.293.160 2.199.859.125 2.898.152.285 Total Liabilities
2016
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Rp’000 Rp’000 Rp’000 Rp’000
Aset yang nilai wajarnya diungkapkan Assets for which fair value are disclosed
Aset keuangan Financial asset
Piutang sewa pembiayaan - - 1.371.275.930 1.371.275.930 Finance lease receivables
Piutang pembiayaan konsumen - - 3.509.818.563 3.509.818.563 Consumer financing receivables
Tagihan anjak piutang - - 1.504.555.015 1.504.555.015 Factoring receivables
Aset non keuangan Non-financial asset
Properti investasi Investment properties
Tanah - 8.624.000 - 8.624.000 Land
Bangunan - 1.813.000 - 1.813.000 Buildings
Aset sewa operasi Lesed assets
Kendaraan bermotor - 21.122.900 - 21.122.900 Motor vehicles
Aset tetap Premises and equipment
Tanah - 45.652.231 - 45.652.231 Land
Bangunan - 10.245.668 - 10.245.668 Buildings
Peralatan kantor - 12.828.118 - 12.828.118 Office equipments
Kendaraan bermotor - 28.557.476 - 28.557.476 Motor vehicles
Perabotan kantor - 784.967 - 784.967 Office furnitures and fixtures
Jumlah Aset - 129.628.360 6.385.649.508 6.515.277.868 Total Assets
Liabilitas yang nilai wajarnya diungkapkan Liabilities for which fair values are disclosed
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortized cost
Utang bank - - 2.612.670.421 2.612.670.421 Bank loans
Surat berharga utang yang
diterbitkan - bersih - 697.087.716 - 697.087.716 Debt securities issued - net
Jumlah Liabilitas - 697.087.716 2.612.670.421 3.309.758.137 Total Liabilities
2015
Pada periode 31 Desember 2016 dan 2015, tidak terdapat perpindahan metode pengukuran nilai wajar dari tingkat 1 menjadi tingkat 2, dan sebaliknya.
In December 31, 2016 and 2015, there are no movement of fair value measurement method from level 1 to level 2, and vice versa.