wit h independent auditors’ report
INFORMASI LAINNYA OTHER INFORMATION
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
Nilai tercatat/ Nilai wajar/
Carrying values Fair values
Aset Keuangan Financial Assets
Aset Lancar Current Assets
Kas dan setara kas 37.042.570.821 37.042.570.821 Cash and cash equivalents
Investasi jangka pendek 1.232.479.376 1.232.479.376 Short-term investments
Piutang usaha 1.085.604.913.193 1.085.604.913.193 Trade receivables
Piutang lain-lain 205.947.040.037 205.947.040.037 Other receivables
Aset Tidak Lancar Non-current Assets
Piutang pihak berelasi 519.955.024 519.955.024 Due from related parties
Uang jaminan 2.001.052.750 2.001.052.750 Security deposits
Aset lain-lain - piutang karyawan Other asset - loans to non-managerial
non-manajerial 2.321.384.255 2.321.384.255 employees
Jumlah 1.334.669.395.456 1.334.669.395.456 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas Jangka Pendek Current Liabilities
Hutang bank dan cerukan 742.729.657.053 742.729.657.053 Bank loans and overdraft
Hutang usaha 586.431.035.085 586.431.035.085 Trade payables
Hutang lain-lain 48.417.787.656 48.417.787.656 Other payables
Beban akrual 49.701.837.090 49.701.837.090 Accrued expenses
Liabilitas Jangka Panjang Non-current Liabilities
Uang jaminan 213.804.126.596 213.804.126.596 Security deposits
Jumlah 1.641.084.443.480 1.641.084.443.480 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 dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penilaian lainnya.
Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between parties who are willing and have an adequate knowledge through a fair transaction (arm's length transaction), other than in a forced or liquidation sale. Fair value is obtained from quoted market price, discounted cash flow model, and other valuation models.
Nilai wajar untuk kas dan setara kas, investasi jangka pendek, piutang usaha dan piutang lain-lain, hutang bank dan cerukan, hutang usaha dan hutang lain-lain, dan beban akrual mendekati nilai tercatatnya karena bersifat jangka pendek.
Fair values of cash and cash equivalents, short- term investments, trade and other receivables, bank loans and overdraft, trade and other payables, and accrued expenses approximate their carrying amounts due to their short-term nature.
Piutang pihak berelasi dan piutang karyawan non- manajerial dikenakan bunga pasar sehingga
memiliki nilai wajar yang mendekati nilai
tercatatnya.
Due from related parties and receivables from non- managerial employees are subject to market interest rates, therefore, the fair values approximate their carrying amounts.
BGI, Entitas Anak, memiliki liabilitas uang jaminan jangka panjang untuk tabung gas yang tidak dikenakan bunga. Nilai wajar uang jaminan, dalam aset jangka panjang dan liabilitas jangka panjang, adalah sama dengan nilai tercatatnya karena nilai wajar tidak dapat diukur secara andal.
BGI, Subsidiary, has long-term security deposit liabilities for gas cylinders which are non-interest bearing. The fair values of security deposits, both non-current asset and non-current liability, presented above are the same as the carrying amounts as the fair values cannot be reliably estimated.
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Entitas Anak terekspos terhadap berbagai macam risiko keuangan, terutama terhadap risiko pasar (termasuk risiko nilai tukar mata uang asing dan risiko tingkat bunga), risiko kredit, dan risiko likuiditas. Secara umum, kebijakan manajemen risiko keuangan Perusahaan dan Entitas Anak terfokus pada adanya ketidakpastian pasar keuangan dan untuk meminimalisasi potensi kerugian yang akan berdampak pada kinerja keuangan Perusahaan dan Entitas Anak. Kebijakan Perusahaan dan Entitas Anak tidak mengijinkan adanya transaksi derivatif yang bertujuan untuk spekulasi.
and Subsidiaries are exposed to various financial risks, mainly market risk (including foreign exchange risk and interest rate risk), credit risk, and liquidity risk. In general, the Company and Subsidiaries’ financial risk management policy focuses on uncertainties in the financial market and aims to minimize the potential losses that could impact the financial performance of the Company and Subsidiaries. The Company and Subsidiaries’ policy prohibits derivative transactions for speculative purposes.
Manajemen Risiko Risk Management
i. Risiko pasar i. Market risk
a. Risiko nilai tukar mata uang asing a. Foreign exchange risk
Mata uang pelaporan Perusahaan dan Entitas Anak adalah Rupiah. Perusahaan dan Entitas Anak dapat menghadapi risiko nilai tukar mata uang asing karena pembelian beberapa produk dan bahan baku dilakukan dalam mata uang Dolar Amerika Serikat atau pada harga yang secara signifikan dipengaruhi oleh tolok ukur perubahan harganya dalam mata uang asing (terutama Dolar AS) seperti yang dikutip dari pasar internasional. Perusahaan dan Entitas Anak akan terekspos pada risiko nilai tukar mata uang asing apabila pembelian produk dan bahan baku dalam mata uang selain Rupiah tidak seimbang dalam hal jumlah dan/atau pemilihan waktu.
The reporting currency of the Company and Subsidiaries is Rupiah. The Company and Subsidiaries are exposed to foreign exchange risk because the costs of certain products and raw materials are denominated in United States Dollar or the price is significantly influenced by the changes in foreign currency (mainly US Dollar) as quoted in the international market. The Company and Subsidiaries will be exposed to foreign exchange risk if the purchases of products and raw materials denominated in currency other than Rupiah are not aligned in terms of amount and/or timing.
Risiko Perusahaan dan Entitas Anak tidak terkonsentrasi pada risiko nilai tukar mata uang asing karena volume pembelian dalam mata uang asing tidak signifikan. Eksposur mata uang asing Perusahaan dan Entitas Anak disajikan pada Catatan 33 atas laporan keuangan konsolidasian.
The Company and Subsidiaries are not significantly exposed to foreign exchange risk due to the immaterial volume of
purchases denominated in foreign
currency. The Company and Subsidiaries’ foreign currency exposures are disclosed in Note 33 to the consolidated financial statements.
Pada tanggal 31 Desember 2014,
berdasarkan simulasi sederhana yang dilakukan, jika Dolar AS menguat atau melemah sebesar 5% terhadap Rupiah dengan semua variabel lainnya tetap konstan, maka laba sebelum pajak untuk periode yang bersangkutan akan lebih
rendah atau tinggi sekitar
Rp4.781.637.272, terutama sebagai
akibat dari keuntungan atau kerugian kurs translasi atas liabilitas moneter neto dalam mata uang Rupiah.
As of December 31, 2014, based on simple simulation, if US Dollar strengthens or weakens by 5% vis-a-vis the Rupiah with all other variables held constant, the profit before tax for the current period will
be lower or higher by about
Rp4,781,637,272, mainly as the impact of gain or loss on foreign exchange arising from the translation of the foreign currency net monetary liabilities into Rupiah currency.
Tahun yang Berakhir pada Tanggal 31 Desember 2014 (Disajikan dalam Rupiah, kecuali dinyatakan lain)
Year Ended December 31, 2014
(Expressed In Rupiah, Unless Otherwise Stated)
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