35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
(lanjutan)
35. RISK MANAGEMENT OBJECTIVES AND POLICIES (continued)
Nilai Wajar Instrumen Keuangan (lanjutan) Fair Value of Financial Instruments (continued)
68 Nilai tercatat/
Carrying amount
Nilai w ajar/ Fair value
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank jangka pendek - - Short-term bank loans
Utang usaha 128.205.873.593 128.205.873.593 Trade payables
Biaya masih harus dibayar 26.633.112.754 26.633.112.754 Accrued expenses
Utang lain-lain 5.486.576.555 5.486.576.555 Other payables
Utang jangka panjang yang jatuh tempo
dalam w aktu satu tahun Current maturities of long-term debts
Utang bank 43.792.428.200 43.792.428.200 Bank loans
Utang sew a pembiayaan 3.288.541.252 3.288.541.252 Finance lease payables Utang Pembiayaan Konsumen 2.807.081.874 2.807.081.874 Consumer financing payables
Liabilitas Sew a 303.961.688 303.961.688 Lease liabilities
Jumlah liabilitas keuangan jangka pendek 210.517.575.916 210.517.575.916 Total current financial liabilities
Liabilitas Keuangan Jangka Panjang Non-Current Financial Liabilities
Utang jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam w aktu satu tahun
Long-term bank loans - net of current maturities
Utang bank 77.534.444.935 77.534.444.935 Bank loans
Utang sew a pembiayaan 630.352.904 630.352.904 Finance lease payables Utang Pembiayaan Konsumen 1.126.810.791 1.126.810.791 Consumer financing payables
Uang jaminan pelanggan 35.308.298.656 35.308.298.656 Customers deposits
Liabilitas sew a 893.392.206 893.392.206 Lease liabilities
Jumlah liabilitas keuangan jangka panjang 115.493.299.492 115.493.299.492 Total non-current financial liabilities Jum lah Liabilitas Keuangan 326.010.875.408 326.010.875.408 Total Financial Liabilities
31 Maret / M arch 2022
Nilai tercatat/
Carrying amount
Nilai w ajar/ Fair value
Aset Keuangan Lancar Current Financial Assets
Kas dan setara kas 4.761.050.331 4.761.050.331 Cash and cash equivalents
Piutang usaha 125.528.965.712 125.528.965.712 Trade receivables
Piutang lain-lain 366.760.406 366.760.406 Other receivables
Jumlah aset keuangan lancar 130.656.776.449 130.656.776.449 Total current financial assets
Jum lah Aset Keuangan 130.656.776.449 130.656.776.449 Total Financial Assets
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank jangka pendek 21.800.000.000 21.800.000.000 Short-term bank loans
Utang usaha 72.188.847.311 72.188.847.311 Trade payables
Biaya masih harus dibayar 11.161.110.142 11.161.110.142 Accrued expenses
Utang lain-lain 5.236.850.028 5.236.850.028 Other payables
Liabilitas Keuangan Jangka Pendek (lanjutan)
Current Financial Liabilities (continued) Utang jangka panjang yang jatuh tempo
dalam w aktu satu tahun Current maturities of long-term debts
Utang bank 43.674.562.219 43.674.562.219 Bank loans
Utang sew a pembiayaan 3.992.458.666 3.992.458.666 Finance lease payables
Utang Pembiayaan Konsumen 3.057.771.082 3.057.771.082 Consumer financing payables
Liabilitas sew a 303.961.688 303.961.688 Lease liabilities
Jumlah liabilitas keuangan jangka pendek 161.415.561.136 161.415.561.136 Total current financial liabilities 31 Desem ber/ December 2021
These Financial Statements are Originally Issued in Indonesian Language.
PT SARIGUNA PRIMATIRTA TBK CATATAN ATAS LAPORAN KEUANGAN
TANGGAL 31 MARET 2022 DAN 31 DESEMBER 2021 DAN UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2022 DAN 2021
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT SARIGUNA PRIMATIRTA TBK NOTES TO THE FINANCIAL STATEMENTS AS OF MARCH 31, 2022 AND DECEMBER 31, 2021
AND FOR 3 MONTHS PERIOD ENDED MARCH 31, 2022 AND 2021 (EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
69 35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO
(lanjutan)
35. RISK MANAGEMENT OBJECTIVES AND POLICIES (continued)
Nilai Wajar Instrumen Keuangan (lanjutan) Fair Value of Financial Instruments (continued)
Nilai tercatat/
Carrying amount
Nilai w ajar/ Fair value
Liabilitas Keuangan Jangka Panjang Non-Current Financial Liabilities
Utang jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam w aktu satu tahun
Long-term bank loans - net of current maturities
Utang bank 88.862.602.233 88.862.602.233 Bank loans
Utang sew a pembiayaan 1.173.609.045 1.173.609.045 Finance lease payables
Utang Pembiayaan Konsumen 1.671.044.245 1.671.044.245 Consumer financing payables
Liabilitas sew a 893.392.206 893.392.206 Lease liabilities
Uang jaminan pelanggan 35.503.072.656 35.503.072.656 Customers deposits
Jumlah liabilitas keuangan jangka panjang 128.103.720.385 128.103.720.385 Total non-current financial liabilities Jum lah Liabilitas Keuangan 289.519.281.521 289.519.281.521 Total Financial Liabilities
31 Desem ber/ December 2021
Nilai wajar aset dan liabilitas keuangan ditentukan berdasarkan jumlah dimana instrumen tersebut dapat dipertukarkan dalam transaksi kini antara pihak-pihak yang berkeinginan (willing parties) dan bukan merupakan pendapatan yang dipaksakan atau likuidasi.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan dicatat sebesar nilai wajar, atau disajikan dalam jumlah tercatat baik karena jumlah tersebut adalah kurang lebih sebesar nilai wajarnya atau karena nilai wajarnya tidak dapat diukur secara andal.
Metode dan asumsi berikut ini digunakan untuk mengestimasi nilai wajar untuk setiap kelompok instrumen keuangan yang praktis untuk memperkirakan nilai tersebut:
Nilai tercatat dari kas dan setara kas, piutang usaha, piutang lain-lain, utang bank jangka pendek, utang usaha, biaya masih harus dibayar, utang lain-lain, utang bank, utang sewa pembiayaan, utang pembiayaan konsumen dan liabilitas sewa jangka panjang yang jatuh tempo dalam waktu satu tahun, mendekati nilai wajarnya karena bersifat jangka pendek.
Jumlah tercatat dari utang bank, utang sewa pembiayaan, utang pembiayaan konsumen dan liabilitas sewa jangka panjang - setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun dengan suku bunga mengambang, mendekati nilai wajarnya karena selalu dinilai ulang secara berkala.
Piutang pihak berelasi dan uang jaminan pelanggan dicatat sebesar biaya perolehan yang diamortisasi menggunakan metode suku bunga efektif dan dampaknya dianggap tidak material.
The fair values of the financial assets and liabilities are determined based on the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation.
Financial instruments presented in the statements of financial postion are carried at fair values, otherwise, they are presented at carrying amounts as either these are reasonable approximation of fair values or their fair values cannot be measuredreliably.
The following methods and assumptions were used to estimate the fair value of each class of financial instrument for which it is practicable to estimate such value:
The carrying amounts of cash and cash equivalents, trade receivables, other receivables, short-term bank loans, trade payables, accrued expenses, other payables, current maturities of finance lease payables, consumer financing payables and lease liabilities maturing within one year, approximate their fair values due to their short-term mature.
The carrying amounts of long-term bank loans, long-term portion of finance lease payables, consumer financing payables and lease liabilities, approximate their fair values as they are revalued periodically.
Due from related parties and customer deposits are carried at amortized cost using the effective interest method and the impact is considered immaterial.
70
36. INFORMASI TAMBAHAN UNTUK LAPORAN ARUS KAS 36. SUPPLEMENTARY INFORMATION FOR CASH FLOWS
a. Aktivitas non-kas a. Non-cash activities
2022 2021
Perolehan aset tetap melalui reklasif ikasi dari uang muka pembelian aset tetap
7.346.178.870
37.751.073.669
Acquisition of fixed assets through reclassification of advance payments for purchases of fixed assets
b. Rekonsiliasi utang neto b. Net debt reconciliation
1 Januari/
January 1, 2022
Arus kas/ Cash flows
Transaksi non-kas/ Non-cash M ovements
31 Maret/
March 31, 2022
Utang bank jangka pendek 21.800.000.000 (21.800.000.000) - - Short-term bank loans Utang bank jangka panjang 132.867.996.620 (11.210.291.317) - 121.657.705.303 Long-term bank loans Utang sew a pembiayaan 5.166.067.711 (1.247.173.555) - 3.918.894.156 Finance lease payables Utang Pembiayaan
Konsumen 4.728.815.327 (794.922.662) - 3.933.892.665 Consumer financing payables Liabilitas sew a - - - - Lease liabilities
2022
1 Januari/
January 1, 2021
Arus kas/
Cash flows
Transaksi non-kas/ Non-cash M ovements
31 Maret/ M arch 31, 2021
Utang bank jangka pendek - - - - Short-term bank loans Utang bank jangka panjang 235.773.619.947 (11.270.354.407) - 224.503.265.540 Long-term bank loans Utang sew a pembiayaan 9.902.770.298 (1.147.433.476) - 8.755.336.822 Finance lease payables Utang Pembiayaan
Konsumen 7.732.880.225 (725.467.072) - 7.007.413.153 Consumer financing payables Liabilitas sew a - - - - Lease liabilities
2021
37. HAL LAINNYA 37. OTHER MATTER
Kondisi Ekonomi
Sehubungan dengan perkembangan kasus pandemi COVID-19, Perusahaan telah melakukan penilaian atas dampak pandemi COVID-19 dan peraturan Pemerintah baru yang relevan terhadap rencana operasi dan bisnis Perusahaan. Berdasarkan penilaian yang dilakukan dan kondisi bisnis Perusahaan tahun ini, manajemen tidak melihat adanya ketidakpastian material yang akan menyebabkan kerugian yang signifikan terhadap bisnis dan operasional Perusahaan ataupun menimbulkan keraguan signifikan atas kemampuan Perusahaan untuk mempertahankan kelangsungan usahanya, walaupun demikian dampak wabah Covid-19 terhadap operasi dan kinerja keuangan Perusahaan bergantung pada beberapa perkembangan tertentu di masa depan, termasuk durasi penyebaran wabah, serta dampak terhadap pegawai, pelanggan dan pemasok Perusahaan, yang kesemuanya itu bersifat tidak pasti dan tidak dapat diprediksi pada saat ini.
Manajemen telah mengambil langkah-langkah yang diperlukan untuk menghadapi dampak dari kejadian ini terhadap kegiatan operasional Perusahaan.
Economic Conditions
In relation to development of the COVID-19 pandemic case, the Company has assessed the effects of the COVID-19 pandemic and the relevant new Government regulation to the Company's operations and business plan. Based on the assessment and the Company’s current year business condition, the Company does not foresee any material uncertainty that may have significant adverse impact to the Company’s business and operation or may cast significant doubt on the Company’s ability to continue as a going concern, even though the impact of Covid-19 on the Company’s operations and financial performance will depend on certain future developments, including the duration of the spread of the outbreak, and impact to the Company’s employees, customers and vendors, all of which are uncertain and cannot be predicted at this moment.
Management has taken necessary actions to address the effect of the event to the Company’s operations.
These Financial Statements are Originally Issued in Indonesian Language.
PT SARIGUNA PRIMATIRTA TBK CATATAN ATAS LAPORAN KEUANGAN
TANGGAL 31 MARET 2022 DAN 31 DESEMBER 2021 DAN UNTUK PERIODE 3 BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2022 DAN 2021
(DISAJIKAN DALAM RUPIAH, KECUALI DINYATAKAN LAIN)
PT SARIGUNA PRIMATIRTA TBK NOTES TO THE FINANCIAL STATEMENTS AS OF MARCH 31, 2022 AND DECEMBER 31, 2021
AND FOR 3 MONTHS PERIOD ENDED MARCH 31, 2022 AND 2021 (EXPRESSED IN RUPIAH, UNLESS OTHERWISE STATED)
71 38. STANDAR AKUNTANSI YANG TELAH DISAHKAN