2010 2009
Mata Mata
Uang Asing/ Ekuivalen/ Uang Asing/ Ekuivalen/
Foreign Equivalent Foreign Equivalent
Currency in Rp Currency in Rp
Aset Assets
Kas dan setara kas Cash and cash equivalents
Dalam Dolar AS US$ 3.936.975 35.397.342 US$ 7.608.164 71.516.746 In US Dollar
Piutang usaha - Trade receivables -
pihak ketiga third parties
Dalam Dolar AS US$ 6.714.903 60.373.695 US$ 1.695.165 15.934.555 In US Dollar
Piutang lain-lain - Other receivables -
pihak hubungan istimewa related party
Dalam Dolar AS US$ 1.483.356 13.336.854 US$ 1.483.356 13.943.546 In US Dollar
pihak ketiga third parties
Dalam Dolar AS - - US$ 2.532.433 23.804.871 In US Dollar
Jumlah 109.107.891 125.199.718 Total
Kewajiban Liabilities
Hutang usaha - pihak ketiga Trade payables - third parties
Dalam Dolar AS US$ 33.360 299.943 US$ 262.677 2.469.160 In US Dollar
Dalam Euro EUR 14.058 168.074 - - In Euro
Dalam Ringgit Malaysia - - RM 111.156 305.346 In Malaysia Ringgit
Biaya masih harus dibayar Accrued expense
Dalam Dolar AS US$ 23.214 208.719 - - In US Dollar
Uang muka penjualan Sales advances
Dalam Dolar AS US$ 2.228 20.028 US$ 1.445.400 13.586.760 In US Dollar
Jumlah 696.764 16.361.266 Total
Aset moneter bersih 108.411.127 108.838.452 Net monetary asset
Jika nilai tukar mata uang asing pada tanggal laporan akuntan independen digunakan untuk menyajikan kembali aset dan kewajiban dalam mata uang asing Grup, aset bersih dalam mata uang asing akan turun sebesar
If the foreign exchange rates prevailing at the date of the independent auditors’ report been used to restate the Group’s foreign currency denominated assets and liabilities, the net foreign currency denominated asset would have decreased by
30. NILAI WAJAR DARI INSTRUMEN KEUANGAN 30. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal 31 Desember 2010:
The following table sets out the carrying values and estimated fair values of the Group’s financial instruments as of December 31, 2010:
Nilai Tercatat/ Nilai Wajar/ Carrying Values Fair Values
Aset keuangan Financial assets
Pinjaman yang diberikan dan
piutang Loans and receivables
Kas dan setara kas 529.549.815 529.549.815 Cash and cash equivalents
Piutang usaha - pihak ketiga 62.883.745 62.883.745 Trade receivables - third parties
Piutang lain-lain - pihak
hubungan istimewa 13.336.854 13.336.854 Other receivables - related party
Piutang lain-lain - pihak ketiga 20.346.537 20.346.537 Other receivable - third parties
Simpanan jaminan 7.465.000 7.465.000 Guarantee deposit
Jumlah 633.581.951 633.581.951 Total
Kewajiban keuangan Financial liabilities
Hutang dan pinjaman Loans and borrowings
Hutang bank jangka pendek 107.500.000 107.500.000 Short-term bank loan
Hutang usaha - pihak ketiga 186.197.993 186.197.993 Trade payables - third parties
Biaya masih harus dibayar 25.212.433 25.212.433 Accrued expenses
Hutang lain-lain - hubungan istimewa 11.735.000 11.735.000 Other payables - related parties
Hutang bank jatuh tempo dalam satu tahun 34.214.587 34.214.587 Current maturity of bank loan
Hutang lain-lain - pihak ketiga 2.400.008 2.400.008 Other payables - third party
Hutang bank - setelah dikurangi bagian
jatuh tempo dalam satu tahun 219.782.630 219.782.630 Bank loan - net of current maturity
Jumlah 587.042.651 587.042.651 Total
Nilai wajar didefinisikan sebagai jumlah 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 terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan 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.
30. NILAI WAJAR DARI INSTRUMEN KEUANGAN (lanjutan)
30. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued)
Instrumen keuangan yang disajikan di dalam neraca konsolidasi dicatat sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut mendekati nilai wajarnya atau nilai wajarnya tidak dapat diukur secara handal. Metode-metode dan asumsi-asumsi di bawah ini digunakan untuk mengestimasi nilai wajar untuk masing-masing kelas instrumen keuangan:
Financial instruments presented in the consolidated balance sheet are carried at the fair value, otherwise, they are presented at carrying values as either these are reasonable approximation of fair values or their fair values cannot be reliably measured. The following methods and assumptions are used to estimate the fair value of each class of financial instruments:
· Instrumen keuangan dengan jumlah tercatat
yang mendekati nilai wajarnya ·
Financial instruments with carrying amounts that approximate their fair values
Nilai wajar untuk kas dan setara kas, piutang usaha - pihak ketiga, piutang lain-lain - pihak hubungan istimewa dan pihak ketiga, hutang bank jangka pendek, hutang usaha - pihak ketiga, hutang lain-lain - pihak hubungan istimewa dan pihak ketiga dan biaya masih harus dibayar mendekati nilai tercatatnya karena bersifat jangka pendek. Jumlah tercatat dari simpanan jaminan dan hutang bank dengan suku bunga mengambang mendekati nilai wajarnya karena selalu dinilai ulang secara berkala.
The fair value of cash and cash equivalents, trade receivables - third parties, other receivables - related party and third parties, short term bank loan, trade payables - third parties, other payables related parties and third parties and accrued expenses approximate their carrying values due to their short-term nature. The carrying values of guarantee deposits and bank loans with floating interest rates approximate their fair values as they are re-priced frequently.
· Instrumen keuangan dicatat pada nilai selain
nilai wajar ·
Financial instruments carried at amounts other than fair value
Kewajiban keuangan tidak lancar yang tidak memiliki kuotasi pasar yang dipublikasikan pada pasar aktif dan nilai wajar tidak dapat diukur secara handal (hutang lain-lain - pihak ketiga (tidak lancar)) yang tidak memiliki rencana pembayaran yang pasti, dicatat pada biaya perolehan.
Non-current financial liabilities which do not have quoted prices in active markets and fair value cannot be measured reliably (other payables - third party (non-current)) are measured at cost.
31. TUJUAN DAN KEBIJAKAN MANAJEMEN