Pillar 3: Identification, Measurement, Monitoring and Management Information System
37. KELOMPOK INSTRUMEN KEUANGAN (lanjutan) FINANCIAL INSTRUMENT BY CATEGORY (continued)
Tabel di bawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari instrumen keuangan Perusahaan tanggal 31 Desember 2021 dan 2020 yang tercatat dalam laporan keuangan (lanjutan):
The table below is a comparison by class of the carrying amounts and fair values of the Company’s financial instruments as of December 31, 2021 and 2020 that are carried in the financial statements (continued):
31 Desember/December 31, 2020 Aset Liabilitas
keuangan keuangan
diukur diukur
pada biaya pada biaya perolehan perolehan Nilai wajar diamortisasi/ diamortisasi/
instrumen financial financial lindung nilai/ assets liablities
Fair value- measured measured Nilai tercatat/
hedging at amortized at amortized Carrying Nilai wajar/
instruments cost cost value Fair value
Aset keuangan Financial assets
Kas dan kas di bank - 265.737.302 - 265.737.302 265.737.302 Cash on hand and cash in bank
Piutang sewa Finance lease
pembiayaan - neto - 2.208.483.095 - 2.208.483.095 2.399.064.013 receivables - net
Tagihan anjak piutang - neto - 24.836.474 - 24.836.474 23.828.712 Factoring receivables
Piutang pembiayaan Consumer financing
konsumen – neto - 1.255.401.136 - 1.255.401.136 1.349.327.487 receivables - net
Aset lain-lain - neto - 7.259.940 - 7.259.940 7.142.842 Other assets - net
Total aset keuangan - 3.761.717.947 - 3.761.717.947 4.045.100.356 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang diterima - - 2.566.566.071 2.566.566.071 2.568.080.170 Borrowings
Medium Term Notes - - 299.260.768 299.260.768 269.466.927 Medium Term Notes
Beban yang masih harus
dibayar - bunga - - 14.770.456 14.770.456 10.837.365 Accrued expenses - interest
Liabilitas derivatif 9.476.864 - - 9.476.864 9.476.864 Derivative liabilities
Liabilitas lain-lain - - 34.393.527 34.393.527 34.393.527 Other liabilities
Total liabiliitas keuangan 9.476.864 - 2.914.990.822 2.924.467.686 2.892.254.853 Total financial liabilities
Berikut metode dan asumsi yang digunakan oleh Perusahaan untuk estimasi nilai wajar:
The following methods and assumptions used by the Company to estimate fair value are:
Nilai wajar kas dan kas di bank, aset lain-lain, beban yang masih harus dibayar dan liabilitas lain-lain mendekati nilai tercatat karena jangka waktu jatuh tempo yang singkat atas instrumen keuangan tersebut.
The fair values of Cash on hand and cash in bank, other assets, accrued expensesand other liabilities approximate their carrying amounts due to short-term maturities of these financial instruments.
Nilai wajar piutang sewa pembiayaan, tagihan anjak piutang, piutang pembiayaan konsumen, pinjaman yang diterima dan liabilitas derivatif dinilai menggunakan diskonto arus kas berdasarkan suku bunga pasar pada akhir periode pelaporan.
The fair values of finance lease receivables, factoring receivables, consumer financing receivables, borrowings and derivative liabilities are determined based on discounted cash flow using market interest rates as at end of the reporting period.
Teknik penilaian mencakup model nilai kini bersih dan diskonto arus kas, dibandingkan dengan instrumen sejenis yang harga pasarnya tersedia serta dapat diobservasi dan model penilaian lainnya.
Asumsi dan input yang digunakan dalam teknik
Valuation techniques include net present value and discounted cash flow models, comparison with similar instruments for which market observable prices exist and other valuation models.
Assumptions and inputs used in valuation
37. KELOMPOK INSTRUMEN KEUANGAN (lanjutan) 37. FINANCIAL INSTRUMENT BY CATEGORY (continued)
Hirarki nilai wajar instrumen keuangan Fair value hierarchy of financial instruments Perusahaan menggunakan hirarki berikut untuk
menentukan dan mengungkapkan nilai wajar dari instrumen keuangan:
The Company adopts the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:
1. Level 1 - harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang identik;
2. Level 2 - teknik penilaian di mana tingkat level input terendah yang signifikan terhadap pengukuran nilai wajar dapat diobservasi baik secara langsung atau tidak langsung; dan 3. Level 3 - teknik penilaian di mana tingkat level
input terendah yang signifikan terhadap pengukuran nilai wajar tidak dapat diobservasi baik secara langsung atau tidak langsung.
1. Level 1 - quoted (unadjusted) market prices in active markets for identical assets or liabilities;
2. Level 2 - valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and
3. Level 3 - valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly unobservable.
Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hirarki yang digunakan Perusahaan untuk menentukan dan mengungkapkan nilai wajar dari instrumen keuangan:
The table below shows the financial instruments recognized at fair value based on the hierarchy used by the Company in determining and disclosing the fair value of financial instruments:
31 Desember/December 31, 2021 Nilai wajar/Fair value Jumlah nilai
tercatat/
Total carrying Tingkat/ Tingkat/ Tingkat/
amount Level 1 Level 2 Level 3 Total
Aset keuangan yang nilai Financial assets in which
wajarnya diungkapkan the fair value is disclosed
Piutang sewa Finance lease
pembiayaan - neto 1.737.863.884 - 1.651.276.388 2.539.777 1.653.816.165 receivables - net
Tagihan anjak piutang - neto 57.104.364 - 56.329.290 - 56.329.290 Factoring receivables
Piutang pembiayaan Consumer financing
konsumen - neto 2.776.442.315 - 2.787.252.741 37.604.991 2.824.857.732 receivables - net
Aset lain-lain - neto 18.820.635 - 18.694.429 - 18.694.429 Other assets - net
Total aset keuangan 4.509.231.198 - 4.513.552,848 40.144.768 4.553.697.616 Total financial assets
Liabilitas keuangan yang nilai Financial liabilities in which
wajarnya diungkapkan the fair value is disclosed
Pinjaman yang diterima 3.186.530.385 - 3.093.058.779 - 3.093.058.779 Borrowings
Medium Term Notes 798.946.669 - 734.079.319 - 734.079.319 Medium Term Notes
Liabilitas keuangan yang Financial liabilities
diukur pada nilai wajar measured at fair value
secara berulang on a recurring basis
Liabilitas derivatif 1.325.952 - 1.325.952 - 1.325.952 Derivative liabilities
Total liabilitas keuangan 3.986.803.006 - 3.828.464.050 - 3.828.464.050 Total financial liabilities
37. KELOMPOK INSTRUMEN KEUANGAN (lanjutan) 37. FINANCIAL INSTRUMENT BY CATEGORY (continued)
Hirarki nilai wajar instrumen keuangan (lanjutan) Fair value hierarchy of financial instruments (continued)
Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hirarki yang digunakan Perusahaan untuk menentukan dan mengungkapkan nilai wajar dari instrumen keuangan: (lanjutan)
The table below shows the financial instruments recognized at fair value based on the hierarchy used by the Company in determining and disclosing the fair value of financial instruments: (continued)
31 Desember/December 31, 2020 Nilai wajar/Fair value Jumlah nilai
tercatat/
Total carrying Tingkat/ Tingkat/ Tingkat/
amount Level 1 Level 2 Level 3 Total
Aset keuangan yang nilai Financial assets in which
wajarnya diungkapkan the fair value is disclosed
Piutang sewa Finance lease
pembiayaan - neto 2.208.483.095 - 2.337.425.332 61.638.681 2.399.064.013 receivables - net
Tagihan anjak piutang - neto 24.836.474 - 19.919.556 3.909.156 23.828.712 Factoring receivables
Piutang pembiayaan Consumer financing
konsumen - neto 1.255.401.136 - 1.346.768.701 2.558.786 1.349.327.487 receivables - net
Aset lain-lain - neto 7.259.939 - 7.142.842 - 7.142.842 Other assets - net
Total aset keuangan 3.495.980.644 - 3.711.256.431 68.106.623 3.779.363.054 Total financial assets
Liabilitas keuangan yang nilai Financial liabilities in which
wajarnya diungkapkan the fair value is disclosed
Pinjaman yang diterima 2.566.566.071 - 2.568.080.170 - 2.568.080.170 Borrowings
Medium Term Notes 299.260.768 - 269.466.927 - 269.466.927 Medium Term Notes
Liabilitas keuangan yang Financial liabilities
diukur pada nilai wajar measured at fair value
secara berulang on a recurring basis
Liabilitas derivatif 9.476.864 - 9.476.864 - 9.476.864 Derivative liabilities
Total liabilitas keuangan 2.875.303.703 - 2.847.023.961 - 2.847.023.961 Total financial liabilities
38. PERJANJIAN SIGNIFIKAN 38. SIGNIFICANT AGREEMENTS
PT MNC Finance PT MNC Finance
Pada tanggal 5 Oktober 2018, Perusahaan mengadakan perjanjian kerjasama pembiayaan bersama dengan PT MNC Finance. Kedua belah pihak setuju untuk melakukan kerjasama fasilitas pembiayaan dalam bentuk pemberian pembiayaan multiguna pemilikan kendaran bermotor, pembiayaan multiguna pemilikan properti, dan pembiayaan anjak piutang kepada debitur.
On October 5, 2018, the Company conducted a joint financing cooperation agreement with PT MNC Finance. Both parties agreed to cooperate with the facility financing in the form of providing multipurpose financing ownership of motorized vehicles (Consumer), financing multipurpose property ownership, and financing factoring to debtor.
Perusahaan memberikan Fasilitas Pembiayaan Uncomitted Line kepada PT MNC Finance sebesar Rp100.000.000. Dengan porsi pembiayaan 95%
Perusahaan dan 5% PT MNC Finance, dimana Perusahaan menanggung risiko kredit sesuai dengan porsi pembiayaan.
The Company provided Uncommitted Line Financing Facility to PT MNC Finance which amounts to Rp100,000,000. With the financing portion of 95% of the Company and 5% of PT MNC Finance, the Company bears credit risk in accordance with the portion of the financing.