tanggal 31 Maret/ Three month period ended on March 31
25. TRANSAKSI DENGAN PIHAK BERELASI RELATED PARTY TRANSACTIONS
Dalam kegiatan usaha normal, Grup melakukan transaksi dengan pihak-pihak berelasi. Harga jual atau beli antara pihak-pihak berelasi ditentukan berdasarkan harga yang disepakati oleh kedua belah pihak.
In the normal course of business, the Group enters into tansactions with related parties. Sales or purchase price among related parties is determined based on prices agreed upon by both parties.
Pihak-pihak berelasi/ Related parties
Sifat dan hubungan/ Nature and Relationsip
Jenis transaksi/ Transaction type
PT Trikomsel Oke Tbk Pemegang saham/
Shareholder
Utang usaha, utang pihak berelasi, pembelian persediaan dan jaminan saham/ Trade payable, due to related
party, purchase of inventories and stock guarantee
PT Trio Distribusi Entitas sepengendali/
Entities under common control
Piutang usaha, piutang pihak berelasi, utang usaha, utang pihak berelasi, penjualan dan pembelian persediaan /
Trade receivable, due from related party, trade payable, due to related party, sales and purchase of inventories.
PT Okeshop Entitas sepengendali/
Entities under common control
Utang usaha, utang pihak berelasi, penjualanj dan pembelian persediaan /
Trade payable, due to related party, sales and purchase of inventories. 31 Maret 2021/
March 31, 2021
31 Desember 2020/ December 31, 2020
Piutang usaha Trade receivable
PT Trio Distribusi - 13.980.000 PT Trio Distribusi
Persentase terhadap jumlah aset - 0,13% Percentage to total assets
Piutang lain-lain Other receivable
PT Trio Distribusi - 822.768 PT Trio Distribusi
Persentase terhadap jumlah aset - 0,01% Percentage to total assets
Utang usaha Trade payables
PT Trio Distribusi 105.736.711.460 104.415.061.444 PT Trio Distribusi
PT Trikomsel Oke Tbk 57.149.114.332 57.149.114.332 PT Trikomsel Oke Tbk
PT Okeshop 25.886.476.919 25.886.476.919 PT Okeshop
\
Jumlah 188.772.302.711 187.450.652.695 Total
Persentase terhadap jumlah
liabilitas 23,40% 23,25%
Percentage to total liabilites
2021 2020
Laba (rugi) penjualan aset tetap - - Gain (loss) on sale of fixed assets
Laba (rugi) selisih kurs 17,086 13,653,132 Gain (loss) on foreign exchange
Lain-lain - bersih 763,789,939 1,200,014,882 Others - net
31 Maret 2021/ March 31, 2021
31 Desember 2020/ December 31, 2020
Utang lain-lain Other payables
PT Trio Distribusi 89.574.875 89.574.875 PT Trio Distribusi
PT Trikomsel Oke Tbk 38.673.496 38.673.496 PT Trikomsel Oke Tbk
\
Jumlah 128.248.371 128.248.371 Total
Persentase terhadap jumlah
liabilitas 0,02% 0,02%
Percentage to total liabilites
Rincian penjualan dan pembelian dengan pihak-pihak berelasi adalah sebagai, berikut:
The detail of sales and purchases transactions with related parties are as follows:
2021 2020
Penjualan Sales
PT Trio Distribusi - 244.304.538 PT Distribusi
PT Okeshop - - PT Okeshop
Jumlah - 244.304.538 Total
Persentase terhadap jumlah
penjualan - 0,80% Percentage to total sales
2021 2020
Pembelian Purchases
PT Okeshop - 2.163.737.322 PT Okeshop
PT Trio Distribusi 3.571.748.306 1.632.811.928 PT Trio Distribusi
\
Jumlah 3.571.748.306 3.796.549.250 Total
Persentase terhadap jumlah
pembelian 49,20% 14,10%
Percentage to total purchases
Jaminan saham Stock guarantee
PT Trikomsel Oke Tbk, pemegang saham Perusahaan menjaminkan saham yang dimiliki di Perusahaan atas utang bank yang diperoleh dari Standard Chartered Bank, Singapura (SCB).
PT Trikomsel Oke Tbk, the Company’s shareholder pledge shares owned in the Company on bank loan obtained from Standard Chartered Bank, Singapore (SCB).
masing-masing kategori instrumen keuangan perusahaan yang tercatat pada laporan posisi keuangan 31 Maret 2021 dan 31 Desember 2020:
estimated fair values of each category of the Company’s financial instruments carried in the statements of financial position as of March 31, 2021 and December 31, 2020:
Metode dan asumsi yang digunakan untuk estimasi nilai wajar adalah sebagai berikut:
The methods and assumptions used to estimate the fair value is as follows:
- Nilai wajar kas dan bank, piutang usaha, piutang lain-lain, utang usaha, utang lain-lain dan beban yang masih harus dibayar mendekati nilai tercatat karena jangka waktu jatuh tempo yang singkat atas instrumen keuangan tersebut.
- The fair value of cash on hand and in banks, trade receivable, other receivables, trade payables, other payables and accrued expenses to approach the carrying value due to maturities are short on financial instruments.
- Nilai wajar aset tidak lancar lainnya dicatat sebesar biaya historis karena nilai wajarnya tidak dapat diukur secara handal. Tidak praktis untuk mengestimasi nilai wajar aset tersebut karena tidak ada jangka waktu penerimaan yang pasti walaupun tidak diharapkan untuk diselesaikan dalam jangka waktu 12 bulan setelah tanggal laporan posisi keuangan konsolidasian.
- The fair value of other noncurrent assets is carried at historical cost because its fair value can not be measured reliably. It is not practical to estimate the fair value of asset because there is no definite period of receipt, although it is not expected to be completed within 12 months after the date of the consolidated statements of financial position. Nilai tercatat
Nilai tercatat Nilai wajar
Aset keuangan Financial Assets
Kas dan bank 8,823,768,187 8,823,768,187 Cash on hand and in banks
Piutang usaha - pihak ketiga 503,928,013 503,928,013 Trade receivables
Piutang lain-lain 88,088,003 88,088,003 Other receivables
Aset tidak lancar lainnya 546,109,609 546,109,609 Other non-current assets
Jumlah Aset Keuangan 9,961,893,812 9,961,893,812 Total financial assets
Liabilitas keuangan Financial liabilities
Utang usaha 208,558,127,741 208,558,127,741 Trade payables
Utang lain-lain 644,309,325 644,309,325 Other payables
Beban masih harus dibayar 103,828,786,496 103,828,786,496 Accrued expenses
Utang bank 491,032,211,452 491,032,211,452 Bank loan
Jumlah Liabilitas Keuangan 804,063,435,014 804,063,435,014 Total financial liabilities
Nilai tercatat Nilai wajar
Aset keuangan Financial Assets
Kas dan bank 7,050,410,783 7,050,410,783 Cash on hand and in banks
Piutang usaha - pihak ketiga 184,021,499 184,021,499 Trade receivables
Piutang lain-lain 63,088,004 63,088,004 Other receivables
Aset tidak lancar lainnya 546,109,609 546,109,609 Other non-current assets
Jumlah Aset Keuangan 7,843,629,895 7,843,629,895 Total financial assets
Liabilitas keuangan Financial liabilities
Utang usaha 205,880,514,808 205,880,514,808 Trade payables
Utang lain-lain 644,309,325 644,309,325 Other payables
Beban masih harus dibayar 105,241,450,879 105,241,450,879 Accrued expenses
Utang bank 491,732,211,452 491,732,211,452 Bank loan
Jumlah Liabilitas Keuangan 803,498,486,464 803,498,486,464 Total financial liabilities
31 Maret 2021/ March 31, 2021
December 31, 2020 31 Desember 2020/
- Nilai wajar utang bank ditentukan dengan menggunakan metode arus kas yang didiskonto berdasarkan tingkat bunga masing-masing pinjaman yang diutilisasi.
- The fair value of bank loan is determined using the discounted cash flow method based on an interest rate of each loan were utilized.
- Nilai wajar utang pihak berelasi dicatat sebesar biaya historis karena nilai wajarnya tidak dapat diukur secara handal. Tidak praktis untuk mengestimasi nilai wajar liabilitas tersebut karena tidak ada jangka waktu pembayaran yang pasti.
- The fair value of due to related party is stated at historical cost because the fair value cannot be measured reliably. It is impractical to estimate the fair value of such a liability because there is no definite payment period.
27. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO