a. Manajemen Risiko Modal a. Capital Risk Management Grup mengelola risiko modal untuk memastikan
bahwa mereka akan mampu untuk melanjutkan kelangsungan usaha, selain memaksimalkan keuntungan para pemegang saham melalui optimalisasi saldo ekuitas. Struktur modal Grup terdiri dari kas dan setara kas (Catatan 6), investasi (Catatan 7), modal yang ditempatkan (Catatan 22), ekuitas entitas anak yang berasal dari kombinasi bisnis, revaluasi efek ekuitas yang tercatat di bursa (Catatan 7), tambahan modal disetor (Catatan 23), saldo laba.
The Group manages capital risk to ensure that it will be able to continue as going concern, in addition to maximizing the profits of the shareholders through the optimization of the balance of equity. The Group's capital structure consists of cash and cash equivalents (Note 6), investments (Note 7), equity in subsidiary resulting from business combination, listed equity securities revaluation (Note 7), capital stock (Note 22), additional paid-in capital (Note 23) and retained earnings.
Grup tidak tunduk pada persyaratan modal yang ditetapkan secara eksternal.
The Group is not subject to any externally imposed capital requirements.
Dewan Direksi Grup secara berkala melakukan peninjauan struktur permodalan Grup. Sebagai bagian dari tinjauan ini, Dewan Direksi mempertimbangkan biaya permodalan dan risiko yang berhubungan.
The Board of Directors of the Group periodically reviews the Group's capital structure. As part of this review, the Board of Directors considers the cost of capital and related risk.
Tidak terdapat perubahan dalam tujuan, kebijakan dan proses seperti yang telah diterapkan di tahun lalu.
No changes have been made its objective, policies and processing as they have been applied in previous years.
b. Tujuan dan Kebijakan Manajemen Risiko Keuangan
b. Financial Risk Management Policies and Objectives
i. Manajemen risiko mata uang asing i. Foreign currency risk management Grup terekspos pengaruh fluktuasi nilai
tukar mata uang asing terutama karena transaksi yang didenominasi dalam mata uang asing seperti penjualan ekspor dan pembelian barang yang didenominasi dalam mata uang asing.
The Group is exposed to the effect of foreign currency exchange rate fluctuation mainly because of foreign currency denominated transactions such as export sales and purchases of goods denominated in foreign currency.
Grup mengelola eksposur mata uang asing dengan mencocokkan, sebisa mungkin, penerimaan dan pembayaran dalam masing-masing individu mata uang. Jumlah eksposur mata uang asing bersih Grup pada tanggal pelaporan diungkapkan dalam Catatan 35.
The Group manages the foreign currency exposure by matching, as far as possible, receipts and payments in each individual currency. The Group’s net open foreign currency exposure as at reporting dates is disclosed in Note 35.
Analisis sensitivitas mata uang asing Foreign currency sensitivity analysis Grup terutama terkspos terhadap Dolar
Amerika Serikat (”USD”) dan Japan Yen (”JPY”).
The Group is mainly exposed to the U.S.
Dollar (“USD”) and Japanese Yen (“JPY”).
Tabel berikut merinci sensitivitas Grup terhadap persentase peningkatan dan penurunan Rupiah terhadap mata uang asing yang relevan. Tingkat sensitivitas digunakan ketika melaporkan risiko mata uang asing secara internal kepada karyawan kunci dan merupakan penilaian manajemen terhadap perubahan yang mungkin terjadi dalam nilai tukar asing.
Analisis sensitivitas hanya mencakup pos-pos moneter yang beredar yang didenominasi mata uang asing dan menyesuaikan translasi mereka pada akhir periode untuk persentase perubahan nilai tukar mata uang asing.
The following table details the Group’s sensitivity to a percentage increase and decrease in the Rupiah against the relevant foreign currencies. The sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management's assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a percentage change in foreign currency rates.
Pada 2021, 2020 dan 2019, dengan aset moneter bersih pada tanggal 31 Desember 2021, 2020 dan 2019, saldo positif menunjukkan kenaikan laba dimana Rupiah melemah terhadap mata uang yang relevan. Untuk menguatnya Rupiah terhadap mata uang yang relevan, akan ada dampak yang dapat dibandingkan pada laba dan saldo di bawah ini akan menjadi negatif.
For 2021, 2020 and 2019, with net monetary assets as at December 31, 2021, 2020 and 2019, a positive number indicates an increase in profit where the IDR weakening against the relevant currency. For a percentage strengthening of the IDR against the relevant currency, there would be a comparable impact on the profit, and the balances below would be negative.
Efek laba Efek laba Efek laba
Perubahan nilai tukar/ sebelum pajak/ Perubahan nilai tukar/ sebelum pajak/ Perubahan nilai tukar/ sebelum pajak/
Mata uang asing/ Changes in currency Effect on profit Changes in currency Effect on profit Changes in currency Effect on profit
Foreign currencies rate before tax rate before tax rate before tax
USD 3% 2.095.506.993 5% 2.866.550.598 1% 675.231.561
2021 2020 2019
Menurut pendapat manajemen, analisis sensitivitas tidak representatif dari risiko valuta asing melekat karena eksposur pada akhir tahun pelaporan tidak mencerminkan eksposur selama tahun berjalan.
In management’s opinion, the sensitivity analysis is unrepresentative of the inherent foreign exchange risk because the exposure at the end of the reporting period does not reflect the exposure during the year.
ii. Manajemen risiko tingkat bunga ii. Interest rate risk management Risiko suku bunga adalah risiko dimana nilai
wajar atau arus kas masa datang dari suatu instrumen keuangan akan berfluktuasi akibat perubahan suku bunga pasar. Grup memiliki kebijakan dalam memperoleh pembiayaan yang dapat memberikan tingkat bunga mengambang yang memadai.
Persetujuan dari Manajemen harus diperoleh sebelum Grup melakukan komitmen pemilihan instrumen dalam rangka mengelola eksposur risiko suku bunga.
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group has a policy of obtaining financing that would provide an appropriate floating interest rate. Approvals from Management must be obtained before committing the Group to any of the instruments to manage the interest rate risk exposure.
Eksposur Grup terhadap suku bunga asset keuangan dan liabilitas keuangan dirinci dalam bagian manajemen risiko likuiditas pada catatan ini.
The Group’s exposures to interest rates on financial assets and financial liabilities are detailed in the liquidity risk management section of this note.
iii. Manajemen risiko kredit iii. Credit risk management Tinjauan eksposur Grup terhadap risiko
kredit
Overview of the Group’s exposure to credit risk
Nilai tercatat aset keuangan pada laporan keuangan setelah dikurangi dengan cadangan kerugian, mencerminkan eksposur Grup terhadap risiko kredit.
The carrying amount of financial assets recorded in the financial statements, net of any allowance for losses, represents the Group’s exposure to credit risk.
Kerangka peringkat risiko kredit kini Grup terdiri dari kategori berikut:
The Group’s current credit risk grading framework comprises the following categories:
Kategori/
Category Deskripsi/Description
Dasar pengakuan ECL/
The counterparty has a low risk of default and does not have any past-due amounts. peningkatan risiko kredit yang signifikan sejak pengakuan awal./
Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition.
Jumlah yang tertunggak > 90 hari atau ada bukti yang mengindikasikan aset mengalami penurunan nilai kredit./
Amount is >90 days past due or there is evidence indicating the asset is credit-impaired.
ECL sepanjang umur –
Ada bukti yang mengindikasikan bahwa debitur dalam kesulitan keuangan yang buruk dan Grup tidak memiliki prospek pemulihan yang realistis./
There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery.
Saldo dihapuskan/
Amount is written off
Tabel di bawah merinci kualitas kredit aset keuangan Grup serta eksposur maksimum risiko kredit menurut peringkat risiko kredit:
The table below details the credit quality of the Group’s financial assets as well as maximum exposure to credit risk by credit risk rating grades:
Peringkat Jumlah
Kredit ECL 12 bulan tercatat
Internal/ atau sepanjang bruto/ Cadangan Jumlah
Internal umur/ Gross kerugian/ tercatat bersih/
Credit 12-month or carrying Loss Net carrying
Rating lifetime ECL amount allowance amount
Rp Rp Rp
31 Desember 2021 December 31, 2021
Deposito dan saldo bank Lancar/ ECL 12 bulan/ Time Deposits and Bank balances
(Catatan 5) Performing 12-month ECL 554.387.337.971 - 554.387.337.971 (Note 5)
Aset keuangan lainnya - lancar Other financial assets - current
Sekuritas ekuitas terdaftar Listed equity securities
di bursa (Catatan 6) Lancar/ ECL 12 bulan/ 330.634.000 - 330.634.000 (Note 6)
Deposito berjangka Performing 12-month ECL 2.996.998.507 - 2.996.998.507 Time deposits
(Catatan 6) Performing ECL 12 bulan/ (Note 6)
12-month ECL ECL sepanjang umur (pendekatan sederhana)/
Piutang usaha (Catatan 7) (ii) Lifetime ECL (simplified approach) 368.214.599.317 - 368.214.599.317 Trade accounts receivable (Note 7) ECL sepanjang umur
(pendekatan sederhana)
Piutang lain-lain (Catatan 8) Lancar/ Other accounts receivable (Note 8)
Performing ECL 12 bulan/12-month ECL 1.964.088.197 - 1.964.088.197
Uang jaminan (Catatan 14) Lancar/ Guarantee deposits (Note 14)
Performing ECL 12 bulan/12-month ECL 7.983.310.163 - 7.983.310.163
-Peringkat Jumlah
Kredit ECL 12 bulan tercatat
Internal/ atau sepanjang bruto/ Cadangan Jumlah
Internal umur/ Gross kerugian/ tercatat bersih/
Credit 12-month or carrying Loss Net carrying
Rating lifetime ECL amount allowance amount *)
Rp Rp Rp
31 Desember 2020 December 31, 2020
Deposito dan saldo bank Lancar/ ECL 12 bulan/ Time Deposits and Bank balances
(Catatan 5) Performing 12-month ECL 467.167.716.393 - 467.167.716.393 (Note 5)
Aset keuangan lainnya - lancar Other financial assets - current
Sekuritas ekuitas terdaftar Listed equity securities
di bursa (Catatan 6) Lancar/ ECL 12 bulan/ 291.274.000 - 291.274.000 (Note 6)
Deposito berjangka Performing 12-month ECL 2.960.626.225 - 2.960.626.225 Time deposits
(Catatan 6) Performing ECL 12 bulan/ (Note 6)
12-month ECL ECL sepanjang umur (pendekatan sederhana)/
Piutang usaha (Catatan 7) (ii) Lifetime ECL (simplified approach) 343.063.537.281 - 343.063.537.281 Trade accounts receivable (Note 7) ECL sepanjang umur
(pendekatan sederhana)
Piutang lain-lain (Catatan 8) Lancar/ Other accounts receivable (Note 8)
Performing ECL 12 bulan/12-month ECL 1.981.902.659 - 1.981.902.659
Uang jaminan (Catatan 14) Lancar/ Guarantee deposits (Note 14)
Performing ECL 12 bulan/12-month ECL 8.915.491.029 - 8.915.491.029
-*) Disajikan kembali *) As restated
Manajemen risiko kredit Credit risk management Risiko kredit Grup terutama melekat pada
rekening bank, investasi dalam bentuk deposito berjangka dan piutang usaha.
Grup menempatkan saldo bank pada institusi keuangan yang layak serta terpercaya. Piutang usaha dilakukan dengan pihak ketiga terpercaya dan pihak berelasi. Eksposur Grup dan pihak lawan dimonitor secara terus menerus dan nilai agregat transaksi terkait tersebar di antara pihak lawan yang telah disetujui. Eksposur kredit dikendalikan oleh batasan pihak lawan yang ditinjau dan disetujui oleh manajemen secara tahunan.
The Group’s credit risk is investment in time deposits primarily attributable to its cash in bank, investment in time deposits and trade accounts receivable. The Group places its bank balances with credit worthy financial institutions. Trade accounts receivable are entered with respected and credit worthy third parties and related party companies.
The Group’s exposure and its counterparties are continuously monitored and the aggregate value of transactions concluded is spread amongst approved counterparties.
Credit exposure is controlled by counterparty limits that are reviewed and approved by management annually.
Persetujuan kredit dan prosedur pemantauan lainnya juga dilakukan untuk memastikan bahwa tindak lanjut diambil untuk memulihkan utang yang telah jatuh tempo. Selanjutnya, Grup menelaah jumlah terpulihkan dari setiap hutang perdagangan dan investasi instrumen utang secara individual pada akhir periode pelaporan untuk memastikan bahwa cadangan kerugian yang memadai dibuat untuk jumlah yang tidak dapat dipulihkan. Sehubungan dengan hal tersebut, direksi Grup menganggap bahwa risiko kredit Grup berkurang secara signifikan. Piutang usaha berasal dari sejumlah besar pelanggan, tersebar di berbagai industri dan wilayah geografis. Evaluasi kredit yang berkelanjutan dilakukan pada kondisi keuangan piutang dan, bila sesuai, pertanggungan asuransi penjaminan atas kredit dibeli.
Credit approvals and other monitoring procedures are also in place to ensure that follow-up action is taken to recover overdue debts. Furthermore, the Group reviews the recoverable amount of each trade debt and debt investment on an individual basis at the end of the reporting period to ensure that adequate loss allowance is made for irrecoverable amounts. In this regard, the directors of the Group consider that the Group’s credit risk is significantly reduced.
Trade accounts receivable consist of a large number of customers, spread across diverse industries and geographical areas. Ongoing credit evaluation is performed on the financial condition of accounts receivable and, where appropriate, credit guarantee insurance cover is purchased.
Selain dari PT Asia Paramita Indah, pelanggan terbesar Grup (Catatan 8 dan 24), Grup tidak memiliki eksposur kredit yang signifikan untuk setiap rekanan tunggal atau kelompok pihak lawan yang memiliki karakteristik serupa. Grup menentukan pihak lawan karena memiliki karakteristik serupa jika mereka entitas terkait. Konsentrasi risiko kredit terkait dengan PT Asia Paramita Indah tidak melebihi 20% dari aset moneter bruto setiap saat sepanjang tahun. Konsentrasi risiko kredit kepada setiap pihak lawan lainnya tidak melebihi 5% dari aset moneter bruto setiap saat sepanjang tahun.
Apart from PT Asia Paramita Indah, the largest customer of the Group (Notes 8 and 24), the Group does not have significant credit exposure to any single counterparty or any group of counterparties having similar characteristics. The Group defines counterparties as having similar characteristics if they are related entities.
Concentration of credit risk related to PT Asia Paramita Indah did not exceed 20%
of gross monetary assets at any time during the year. Concentration of credit risk to any other counterparty did not exceed 5% of gross monetary assets at any time during the year.
Risiko kredit pada dana likuid terbatas karena pihak lawan adalah bank dengan peringkat kredit tinggi yang dinilai oleh lembaga pemeringkat kredit internasional.
The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.
iv. Manajemen risiko likuiditas iv. Liquidity risk management Tanggung jawab utama untuk manajemen
risiko likuiditas terletak pada dewan direksi, yang telah membangun kerangka kerja manajemen risiko likuiditas yang sesuai untuk kebutuhan manajemen likuiditas dan pendanaan jangka pendek, menengah dan jangka panjang Grup. Grup mengelola risiko likuiditas dengan memelihara cadangan yang memadai, fasilitas bank dan fasilitas perbankan pinjaman cadangan dengan terus memantau arus kas prakiraan dan aktual dan dengan cara mencocokkan profil jatuh tempo aset dan liabilitas keuangan.
Ultimate responsibility for liquidity risk management rests with the board of directors, which has built an appropriate liquidity risk management framework for the management of the Group’s short, medium and long-term funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities by continuously monitoring forecast and actual cash flows and by matching the maturity profiles of financial assets and liabilities.
Grup memelihara kecukupan dana untuk membiayai kebutuhan modal kerja yang berkelangsungan.
The Group maintains sufficient funds to finance its ongoing working capital requirements.
Tabel risiko likuiditas dan suku bunga Liquidity and interest risk tables Tabel berikut memberikan ringkasan profil
jatuh tempo aset keuangan dan liabilitas keuangan Grup pada 31 Desember 2021, 2020 dan 2019 berdasarkan sisa jatuh tempo kontrak dan liabilitas yang tidak didiskontokan:
The following table summarizes the maturity profile of the financial assets and financial liabilities of the Group as of December 31, 2021, 2020 and 2019 based on the remaining undiscounted contractual maturities and obligations:
Tingkat bunga efektif Tiga bulan Tiga bulan sampai Lebih dari rata-rata tertimbang/ atau kurang/ satu tahun/ satu tahun/
Weighted average Three months Three months More than Jumlah/
effective interest rate or less to one year one year Total
% Rp Rp Rp Rp
Aset Keuangan Lancar Current Financial Assets
Tanpa bunga Non-interest bearing
Piutang usaha 368.214.599.317 - - 368.214.599.317 Trade accounts receivable
Piutang lain-lain 1.653.205.663 92.312.449 - 1.745.518.112 Other accounts receivable
Aset keuangan tersedia untuk dijual - 330.634.000 - 330.634.000 Available-for-sale financial assets
Kas dan setara kas 222.007.604 - - 222.007.604 Cash and cash equivalents
Instrumen tingkat bunga variabel Variable interest rate instrument
Kas dan setara kas 3 - 4 554.943.620.163 - - 554.943.620.163 Cash and cash equivalents
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 39.040.671 72.576.625 - 111.617.296 Other accounts receivable
Aset keuangan lainnya Other financial assets - current
Deposito berjangka 0.15 - 3.001.469.372 - 3.001.469.372 Time deposits
Liabilitas Keuangan Lancar Current Financial Liabilities
Tanpa bunga Non-interest bearing
Liabilitas sewa - hak guna aset 1.170.306.687 3.510.920.660 - 4.681.227.347 Lease liabilities - righ-of-use assets
Aset Keuangan Tidak Lancar Non-current Financial Assets
Tanpa bunga Non-interest bearing
Piutang lain-lain - - 104.750.480 104.750.480 Other accounts receivable
Uang jaminan - - 7.983.310.163 7.983.310.163 Guarantee deposits
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 - - 3.629.220 3.629.220 Other accounts receivable
Jumlah Aset Keuangan 926.242.780.105 7.007.913.106 8.091.689.863 941.342.383.074 Total Financial Assets
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Tanpa bunga Non-interest bearing
Utang usaha 82.840.902.063 - - 82.840.902.063 Trade accounts payable
Utang lain-lain 20.697.889.590 - - 18.897.889.590 Other accounts payable
Biaya yang masih harus dibayar 60.593.993.524 - 62.397.606.427 Accrued expenses
Instrumen tingkat bunga tetap Fixed interest rate instruments
Utang bank 5 - 6 - 3.000.000.000 - 3.000.000.000 Bank loan
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Tanpa bunga Non-interest bearing
Liabilitas sewa - hak guna aset - - 3.344.358.458 3.344.358.458 Lease liabilities - righ-of-use assets
Jaminan pelanggan - - 2.996.998.507 2.996.998.507 Customer deposits
Jumlah 164.132.785.177 - 6.341.356.965 173.477.755.045 Total Financial Liabilities
31 Desember/December 31, 2021
Tingkat bunga efektif Tiga bulan Tiga bulan sampai Lebih dari rata-rata tertimbang/ atau kurang/ satu tahun/ satu tahun/
Weighted average Three months Three months More than Jumlah/
effective interest rate or less to one year one year Total
% Rp Rp Rp Rp
Aset Keuangan Lancar Current Financial Assets
Tanpa bunga Non-interest bearing
Piutang usaha 343.063.537.281 - - 343.063.537.281 Trade accounts receivable
Piutang lain-lain 1.094.506.886 240.422.833 - 1.334.929.719 Other accounts receivable Aset keuangan tersedia untuk dijual - 291.274.000 - 291.274.000 Available-for-sale financial assets
Kas dan setara kas 292.771.812 - - 292.771.812 Cash and cash equivalents
Instrumen tingkat bunga variabel Variable interest rate instrument
Kas dan setara kas 3 - 4 467.538.425.983 - - 467.538.425.983 Cash and cash equivalents
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 99.778.300 190.038.374 - 289.816.674 Other accounts receivable
Aset keuangan lainnya Other financial assets - current
Deposito berjangka 0.08 - 2.962.947.678 - 2.962.947.678 Time deposits
Liabilitas Keuangan Lancar Current Financial Liabilities
Tanpa bunga Non-interest bearing
Liabilitas sewa - hak guna aset 1.184.056.295 3.511.123.636 - 4.695.179.931 Lease liabilities - righ-of-use assets
Aset Keuangan Tidak Lancar Non-current Financial Assets
Tanpa bunga Non-interest bearing
Piutang lain-lain - - 247.694.820 247.694.820 Other accounts receivable
Uang jaminan - - 8.915.491.029 8.915.491.029 Guarantee deposits
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 - - 116.535.066 116.535.066 Other accounts receivable
Jumlah Aset Keuangan 813.273.076.557 7.195.806.521 9.279.720.915 829.748.603.993 Total Financial Assets
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Tanpa bunga Non-interest bearing
Utang usaha 51.594.810.361 - - 51.594.810.361 Trade accounts payable
Utang lain-lain 11.667.306.197 - - 11.667.306.197 Other accounts payable
Biaya yang masih harus dibayar 73.154.548.628 - 73.154.548.628 Accrued expenses
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Tanpa bunga Non-interest bearing
Liabilitas sewa - hak guna aset - - 8.086.587.575 8.086.587.575 Lease liabilities - righ-of-use assets
Jaminan pelanggan - - 2.960.626.225 2.960.626.225 Customer deposits
Jumlah 136.416.665.186 - 11.047.213.800 147.463.878.986 Total Financial Liabilities
Posisi Likuiditas 676.856.411.371 7.195.806.521 (1.767.492.885) 682.284.725.007 Liquidity Position
*) Disajikan kembali *) As restated
31 Desember/December 31, 2020 *)
Tingkat bunga efektif Tiga bulan Tiga bulan sampai Lebih dari rata-rata tertimbang/ atau kurang/ satu tahun/ satu tahun/
Weighted average Three months Three months More than Jumlah/
effective interest rate or less to one year one year Total
% Rp Rp Rp Rp
Aset Keuangan Lancar Current Financial Assets
Tanpa bunga Non-interest bearing
Piutang usaha 456.559.779.382 - - 456.559.779.382 Trade accounts receivable
Piutang lain-lain 1.638.496.308 436.090.466 - 2.074.586.774 Other accounts receivable Aset keuangan tersedia untuk dijual - 281.669.000 - 281.669.000 Available-for-sale financial assets
Kas dan setara kas 307.446.805 - - 307.446.805 Cash and cash equivalents
Instrumen tingkat bunga variabel Variable interest rate instrument
Kas dan setara kas 3 - 4 293.999.127.079 - - 293.999.127.079 Cash and cash equivalents
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 176.637.215 386.622.302 - 563.259.517 Other accounts receivable
Aset keuangan lainnya Other financial assets - current
Deposito berjangka 0.08 - 2.922.919.972 - 2.922.919.972 Time deposits
Aset Keuangan Tidak Lancar Non-current Financial Assets
Tanpa bunga Non-interest bearing
Piutang lain-lain - - 584.917.816 584.917.816 Other accounts receivable
Uang jaminan - - 9.321.414.088 9.321.414.088 Guarantee deposits
Instrumen tingkat bunga tetap Fixed interest rate instruments
Piutang lain-lain 3 - - 404.414.073 404.414.073 Other accounts receivable
Jumlah Aset Keuangan 752.681.486.789 4.027.301.740 10.310.745.977 767.019.534.506 Total Financial Assets
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Tanpa bunga Non-interest bearing
Utang usaha 97.083.857.860 - - 97.083.857.860 Trade accounts payable
Utang lain-lain 32.457.936.710 - - 32.457.936.710 Other accounts payable
Biaya yang masih harus dibayar 125.050.126.986 - - 125.050.126.986 Accrued expenses
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Tanpa bunga Non-interest bearing
Jaminan pelanggan - - 2.894.137.183 2.894.137.183 Customer deposits
Jumlah 254.591.921.556 - 2.894.137.183 257.486.058.739 Total Financial Liabilities
Posisi Likuiditas 498.089.565.233 4.027.301.740 7.416.608.794 509.533.475.767 Liquidity Position
*) Disajikan kembali *) As restated
31 Desember/December 31, 2019 *)
c. Nilai wajar instrumen keuangan c. Fair value of financial instruments Dikarenakan sifat jangka pendek dari transaksi,
nilai tercatat dari piutang usaha, deposito berjangka, piutang lain-lain jangka pendek, utang
nilai tercatat dari piutang usaha, deposito berjangka, piutang lain-lain jangka pendek, utang