DENOMINATED IN FOREIGN CURRENCIES
28. NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
Nilai wajar aset keuangan dan liabilitas keuangan ditentukan sebesar jumlah dimana instrumen keuangan tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain pada saat penjualan terpaksa atau penjualan likuidasi.
The fair values of the financial assets and liabilities are determind at the amount at which the instruments 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.
Metode-metode dan asumsi-asumsi di bawah ini digunakan untuk mengestimasi nilai wajar untuk masing-masing kelas instrumen keuangan:
The following methods and assumptions are used to estimate the fair value of each class of financial instruments:
Nilai wajar untuk kas dan setara kas, piutang usaha, piutang lain-lain, piutang dari pihak berelasi, utang kepada pihak berelasi, pinjaman bank jangka pendek, utang, akrual dan utang lain-lain mendekati nilai tercatatnya karena bersifat jangka pendek.
Nilai wajar untuk deposito berjangka yang dibatasi penggunaannya dan piutang tidak lancar lain-lain mendekati nilai tercatatnya karena dampak dari tingkat diskontonya tidak material.
The fair values of cash and cash equivalents, trade receivables, other receivables, due from related party, due to related party, short-term bank borrowing, accounts payable, accruals and other payables approximate their carrying values due to their short-term nature.
The fair values of restricted time deposits and other non-current receivables approximate their carrying values due to the impact of its discount rate is immaterial.
(lanjutan) (continued)
Pinjaman dengan suku bunga tetap tidak diperdagangkan di pasar aktif, sehingga nilai wajarnya ditentukan dengan mendiskontokan arus kas di masa mendatang dengan menggunakan suku bunga yang berlaku dari transaksi pasar terkini yang dapat diobservasi untuk instrumen dengan persyaratan, risiko kredit, dan sisa jatuh tempo yang serupa. Instrumen-instrumen ini diklasifikasikan sebagai Level 2 dalam hirarki nilai wajar.
Nilai tercatat pinjaman bank dengan suku bunga mengambang besarnya kurang lebih sama dengan nilai wajarnya karena dinilai tiga bulan sekali.
Fixed-rate borrowings are not traded in active market and therefore, the fair value is determined by discounting future cash flows using applicable rates from observable current market transactions for instruments with similar terms, credit risks, and remaining maturities. These instruments are classified as Level 2 in the fair value hierarchy.
The carrying amounts of bank borrowings with floating interest rates approximate their fair values as they are re-priced every three months.
Nilai wajar liabilitas sewa pembiayaan didasarkan pada nilai dan diskonto arus kas masa datang menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat diamati untuk instrumen dengan persyaratan; risiko kredit yang jatuh tempo yang sama.
The fair value of finance lease liabilities is determined by discounting future cash flow using applicable interest rate from observable current market transaction for instrument with similar terms; credit risk and remaining maturities.
Tabel berikut menyajikan klasifikasi aset dan liabilitas keuangan Perseroan pada tanggal 30 September 2020 dan 31 Desember 2019:
The following table sets out the Company’s financial assets and liabilities as at 30 September 2020 and 31 December 2019:
30 September 2020 31 Desember/ December 2019 Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/ Carrying amount Fair value Carrying amount Fair value
Aset keuangan: Financial assets:
Current portion of
Aset keuangan bagian lancar financial assets
Kas dan Cash and
setara kas 1,213,227,957 1,213,227,957 129,320,049 129,320,049 cash equivalents
Piutang usaha: Trade receivables:
- Pihak ketiga 61,554,946 61,554,946 40,752,225 40,752,225 Third parties -
- Pihak berelasi 5,767 5,767 154,265 154,265 Related parties -
Piutang lain-lain 4,379,585 4,379,585 4,194,328 4,194,328 Other receivables Piutang dari pihak berelasi 184,589,336 184,589,336 - - Due from related party
1,463,757,591 1,463,757,591 174,420,867 174,420,867
Aset keuangan bagian tidak lancar financial assets
Deposito berjangka yang Restricted time
dibatasi penggunaannya - - 5,000,000 5,000,000 deposits
Piutang lain-lain 19,920,000 19,920,000 24,775,000 24,775,000 Other receivables
19,920,000 19,920,000 29,775,000 29,775,000 1,483,677,591 1,483,677,591 204,195,867 204,195,867
30 September 2020 31 Desember/ December 2019 Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/ Carrying amount Fair value Carrying amount Fair value
Liabilitas keuangan: Financial liabilities:
Liabilitas keuangan jangka Current portion of
pendek financial liabilities
Utang: Accounts payable:
- Pihak ketiga 85,593,945 85,593,945 121,886,378 121,886,378 Third parties -
- Pihak berelasi 7,050,894 7,050,894 8,212,155 8,212,155 Related parties -
Uang jaminan pelanggan 7,958,160 7,958,160 7,347,339 7,347,339 Customer deposits
Accruals and other
Akrual dan utang lainnya 23,255,736 23,255,736 12,040,989 12,040,989 payables
Short-term bank
Pinjaman bank jangka pendek - - 71,853,200 71,853,200 borrowing
Pinjaman: Borrowings:
- Pinjaman bank 34,196,402 34,196,402 124,786,749 124,786,749 Bank borrowings -
Finance lease -
- Liabilitas sewa pembiayaan 5,332,023 5,332,023 336,952 336,952 liabilities
Uang kepada pihak berelasi 71,045,906 71,045,906 - - Due to related party
234,433,066 234,433,066 346,463,762 346,463,762
Liabilitas keuangan jangka Non-current portion of
panjang financial liabilities
Pinjaman: Borrowings:
- Pinjaman bank 526,110,601 534,328,427 598,113,674 606,664,799 Bank borrowings -
Finance lease -
- Liabilitas sewa pembiayaan 59,649,549 59,649,549 - - liabilities
Uang jaminan pelanggan 17,963,807 17,408,530 27,519,813 26,640,498 Customer deposits
603,723,957 611,386,506 625,633,487 633,305,297 838,157,023 845,819,572 972,097,249 979,769,059
29. PERISTIWA SETELAH PERIODE PELAPORAN 29. EVENTS AFTER THE REPORTING PERIOD
Pada tanggal 13 Oktober 2020, dihadapan Notaris Mudita Chitta Odang, S.H., M.Kn., telah ditandatangani Akta Jual Beli antara Perseroan dengan PT DCI Indonesia untuk penjualan tanah plot Blok GG-1 dan GG-4 seluas 7.370 m2 dan 20.678 m2 yang berlokasi di Kawasan Industri MM2100, Cikarang Barat.
As notarised by Mudita Chitta Odang S.H., M.Kn., on 13 October 2020, the Company has signed the Deed of Sale and Purchase with PT DCI Indonesia for selling land plot Block GG-1 and GG-4 with an area of 7,370 sqm and 20,678 sqm which located at MM2100 Industrial Estate, Cikarang Barat.
30. LABA PER SAHAM 30. EARNINGS PER SHARE
30 September 30 September
2020 2019
(Rugi)/ laba periode berjalan (loss)/ profit for the period
yang diatribusikan attributable to the owners
ke pemilik entitas induk (137,210,921) 124,674,731 of parent entity
Total rata-rata tertimbang Weighted average of total shares
saham yang beredar 6,889,134,608 6,889,134,608 outstanding
(Rugi)/ laba per saham - dasar (Loss)/ earnings per share - basic
dan dilusian (Rupiah penuh) (20) 18 and diluted (full Rupiah)
Perseroan tidak memiliki instrumen yang berpotensi dilutif sehingga tidak ada perhitungan atas laba per saham dilusian.
The Company does not have any dilutive potential instruments. As such, there is no calculation for diluted earnings per share.