31 Desember/December 31,
33. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO RISK MANAGEMENT OBJECTIVES AND POLICIES Risiko utama dari instrumen keuangan Grup adalah
Rawat inap termasuk Rawat jalan termasuk jasa penunjang/ jasa penunjang/
In-patient including Out-patient including Konsolidasian/
supporting services supporting services Consolidated
Pendapatan 646.464.419.703 637.334.189.471 1.283.798.609.174 Revenues
Beban langsung (440.760.698.025) (429.288.455.808) (870.049.153.833) Direct costs
Laba bruto 413.749.455.341 Gross profit
Beban Penjualan (10.542.219.731) Selling expenses
Beban umum dan administrasi (387.353.928.825) General and administrative expenses
Lain-lain - neto (15.661.916.419) Others - net
Laba sebelum pajak penghasilan 191.390.366 Profit before income tax
Manfaat pajak penghasilan (14.689.448.354) Income tax expenses
Rugi neto tahun berjalan (14.498.057.988) Net loss for the year
Rugi neto yang dapat Net loss for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk (14.380.627.056) Owners of the parent entity
Kepentingan non pengendali (117.430.932) Non-controlling interest
Total (14.498.057.988) Total
Informasi lain Other information
Pengeluaran modal 840.978.595.170 Capital expenditures
Depresiasi dan amortisasi 132.557.566.795 Depreciation and amortization
ASET ASSETS
Total aset konsolidasian 4.346.329.088.006 Total consolidated assets
LIABILITAS LIABILITIES
Total liabilitas konsolidasian 2.591.592.815.242 Total consolidated liabilities
2020
33. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 33. RISK MANAGEMENT OBJECTIVES AND POLICIES
a. Risiko Pasar (lanjutan) a. Market Risk (continued) Risiko Tingkat Bunga (lanjutan) Interest Rate Risk (continued) Tabel di bawah ini merangkum eksposur risiko suku
bunga pada tanggal 31 Maret 2022 dan 31 Desember 2021 dan 2020:
The table below summarizes exposure to interest rate risks as of March 31, 2022 and December 31, 2021 and 2020:
Rata-rata suku bunga/ Bunga mengambang/ Bunga Tetap/
Average interest rate Floating rate Fixed rate
Aset keuangan Financial assets
Deposito berjangka 6,25% - 9,00% - 140.000.000.000 Time deposits
Piutang lain-lain - Other receivable
-pihak berelasi 1,5% 10.000.000.000 - related party
Sub-total 10.000.000.000 140.000.000.000 Sub-total
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek Short-term bank loans
Pihak berelasi 10,00% 469.763.888.888 - Third party
Pihak ketiga 9,00% 24.697.266.326 - Related party
Utang bank jangka panjang Long-term bank loans
Pihak berelasi 11,00% 34.797.250.239 - Third party
Pihak ketiga 9,00% 204.603.589.791 - Related party
Utang pembiayaan 6,37% 4.777.838.393 - Financing payables
Sub-total 733.861.995.244 - Sub-total
Neto 743.861.995.244 140.000.000.000 Net
31 Maret/March 31, 2022
Rata-rata suku bunga/ Bunga mengambang/ Bunga Tetap/
Average interest rate Floating rate Fixed rate
Aset keuangan Financial assets
Deposito berjangka 6,50% - 9,00% - 340.000.000.000 Time deposits
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek - Shortterm bank loans
-pihak berelasi 10,00% 589.152.777.778 - third party
Utang bank jangka panjang Long-term bank loans
Pihak berelasi 11,00% 38.420.713.392 - Third party
Pihak ketiga 9,00% 213.468.068.696 - Related party
Utang pembiayaan 6,37% 5.153.159.448 - Financing payables
Sub-total 841.041.559.866 - Sub-total
Neto 841.041.559.866 - Net
31 Desember/December 31, 2021
(lanjutan) POLICIES (continued)
Faktor-faktor risiko keuangan (lanjutan) Financial risk factors (continued) a. Risiko Pasar (lanjutan) a. Market Risk (continued)
Risiko Tingkat Bunga (lanjutan) Interest Rate Risk (continued)
Rata-rata suku bunga/ Bunga mengambang/ Bunga Tetap/
Average interest rate Floating rate Fixed rate
Aset keuangan Financial assets
Deposito berjangka 7,00% - 9,00% - 326.613.000.000 Time deposits
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek 10,00% - 11,00% Short-term bank loans
Pihak berelasi 201.000.000.000 - Third party
Pihak ketiga 20.000.000.000 - Related party
Utang bank jangka panjang Long-term bank loans
Pihak berelasi 12,00% 47.570.765.310 - Third party
Pihak ketiga 11,00% 803.680.456.384 - Related party
Sub-total 1.072.251.221.694 - Sub-total
Neto 1.072.251.221.694 - Net
31 Desember/December 31 , 2020
Perhitungan berikut menunjukkan analisis sensitivitas untuk suku bunga, dengan semua variabel lainnya dianggap tetap, dimana Grup terekspos pada akhir periode pelaporan yang mungkin dapat mempengaruhi laba rugi dan ekuitas:
The following calculation shows the sensitivity to the possibility of changes in interest rates, with all of the other variables deemed constant in which the Group is exposed at the end of the reporting period that would affect profit or loss and equity:
Pengaruh atas laba Pengaruh atas laba Pengaruh atas laba
sebelum pajak penghasilan/ sebelum pajak penghasilan/ sebelum pajak penghasilan/
Basis poin/ Effect on profit Basis poin/ Effect on profit Basis poin/ Effect on profit Basis point before income tax Basis point before income tax Basis point before income tax
Meningkat 50 (2.943.199.168) 50 (2.505.207.799) 50 (5.361.256.108) Increase
Menurun (50) 2.943.199.168 (50) 2.505.207.799 (50) 5.361.256.108 Decrease
2021
31 Maret/March 31, 2022 2020
31 Desember/December 31,
Instrumen keuangan lainnya yang dimiliki Grup yang tidak dimasukkan pada tabel diatas adalah yang tidak dikenakan bunga sehingga tidak terpengaruh risiko tingkat bunga.
The other financial instruments of the Group that are not included in the above table are non-interest bearing, therefore are not subjected to interest rate risk.
b. Risiko Kredit b. Credit Risk
Grup tidak memiliki risiko yang signifikan terhadap risiko kredit. Grup memiliki kebijakan untuk memastikan keseluruhan penjualan jasa kesehatan dilakukan kepada pelanggan dengan reputasi dan riwayat kredit yang baik. Selain itu, Grup senantiasa melakukan penelaahan berkala atas kredit pelanggan yang ada.
The Group has no significant concentration of credit risk. The Group has policies in place to ensure that sales of health services are made to customers with an appropriate reputation and credit history. In addition, the Group always performs regular credit reviews of its existing customers.
b. Risiko Kredit (lanjutan) b. Credit Risk (continued) Eksposur maksimum Grup atas risiko kredit setara
dengan jumlah bruto dari aset keuangannya.
The Group’s maximum exposure to credit risk is equivalent to gross carrying amount of its financial assets.
Kualitas kredit aset keuangan Grup adalah sebagai berikut:
The credit quality of the Group’s financial assets is as follows:
Belum jatuh tempo atau tidak
mengalami Telah jatuh tempo
penurunan nilai/ dan mengalami
Neither past due < 30 hari/ 30-90 hari/ Lebih dari 90 hari/ penurunan nilai/
nor impaired < 30 days 30-90 days Over 90 days Past due and impaired Total/Total
Bank 309.249.248.958 - - - - 309.249.248.958 Cash in bank s
Deposito berjangka 140.000.000.000 - - - - 140.000.000.000 Time deposits
Piutang usaha Trade receivables
Pihak berelasi 8.624.597.889 - - - - 8.624.597.889 Related parties
Pihak ketiga 204.207.790.364 29.989.357.943 21.170.225.138 47.139.777.503 14.757.800.933 317.264.951.881 Third parties
Piutang lain-lain - Other receivables
-Pihak berelasi 16.930.287.000 - - - - 16.930.287.000 Related parties
Pihak ketiga 6.161.542.262 - - - - 6.161.542.262 Third parties
Total 685.173.466.473 29.989.357.943 21.170.225.138 47.139.777.503 14.757.800.933 798.230.627.990 Total
Past due but not impaired 31 Maret/March 31, 2022
Telah jatuh tempo tetapi belum mengalami penurunan nilai/
Belum jatuh tempo atau tidak
mengalami Telah jatuh tempo
penurunan nilai/ dan mengalami
Neither past due < 30 hari/ 30-90 hari/ Lebih dari 90 hari/ penurunan nilai/
nor impaired < 30 days 30-90 days Over 90 days Past due and impaired Total/Total
Bank 359.692.834.283 - - - - 359.692.834.283 Cash in banks
Deposito berjangka 340.000.000.000 - - - - 340.000.000.000 Time deposits
Piutang usaha Trade receivables
Pihak berelasi 13.848.726.036 - - - - 13.848.726.036 Related parties
Pihak ketiga 138.551.427.923 19.996.623.919 23.618.509.270 42.752.170.917 15.461.917.233 240.380.649.262 Third parties
Piutang lain-lain - Other receivables
-Pihak berelasi 1.404.495.936 - - - - 1.404.495.936 Related party
Pihak ketiga 6.793.936.211 - - - - 6.793.936.211 Third parties
Total 860.291.420.389 19.996.623.919 23.618.509.270 42.752.170.917 15.461.917.233 962.120.641.728 Total Past due but not impaired
31 Desember/December 31, 2021
Telah jatuh tempo tetapi belum mengalami penurunan nilai/
Belum jatuh tempo atau tidak
mengalami Telah jatuh tempo
penurunan nilai/ dan mengalami
Neither past due < 30 hari/ 30-90 hari/ Lebih dari 90 hari/ penurunan nilai/
nor impaired < 30 days 30-90 days Over 90 days Past due and impaired Total/Total
Bank 269.098.759.858 - - - - 269.098.759.858 Cash in banks
Deposito berjangka 326.613.000.000 - - - - 326.613.000.000 Time deposits
Kas yang dibatasi
penggunaannya 55.392.316.320 - - - - 55.392.316.320 Restricted cash
Piutang usaha Trade receivables
Pihak berelasi 4.962.516.770 - - - - 4.962.516.770 Related parties
Pihak ketiga 156.478.291.342 34.030.129.389 10.115.575.443 6.337.884.405 32.710.971.818 239.672.852.397 Third parties
Piutang lain-lain - Other receivables
-pihak ketiga 5.236.876.642 - - - - 5.236.876.642 third parties
Total 817.781.760.932 34.030.129.389 10.115.575.443 6.337.884.405 32.710.971.818 900.976.321.987 Total Past due but not impaired
2020
Telah jatuh tempo tetapi belum mengalami penurunan nilai/
(lanjutan) POLICIES (continued)
Faktor-faktor risiko keuangan (lanjutan) Financial risk factors (continued)
c. Risiko Likuiditas c. Liquidity Risk
Manajemen risiko likuiditas yang hati-hati mensyaratkan tersedianya kas dan setara kas yang memadai untuk memenuhi kebutuhan modal operasional.
Grup dalam menjalankan kegiatan usahanya senantiasa menjaga fleksibilitas melalui dana kas dan setara kas yang memadai dan ketersediaan dana dalam bentuk kredit yang memadai.
Manajemen mengelola risiko likuiditas dengan senantiasa memantau pekiraan cadangan likuiditas Grup berdasarkan arus kas yang diharapkan serta menelaah kebutuhan pembiayaan untuk modal kerja dan aktivitas pendanaan secara teratur dan pada saat yang dianggap perlu.
Prudent liquidity risk management implies maintaining sufficient cash and cash equivalents to meet operating capital requirements.
In the regular conduct of business, the Group always maintains flexibility through adequate cash and cash equivalent funds and availability of funding in the form of adequate credit lines.
Management manages the liquidity risks by continuously monitoring the rolling forecasts of the Group’s liquidity reserve on the basis of expected cash flows and reviewing financing requirements for working capital and funding activities on a regular basis and where deemed necessary.
Kurang dari/ Lebih dari/
Tidak ada periode Less than 1 - 3 3 - 6 6 - 12 More than
Nilai tercatat/ jatuh tempo/ 1 bulan/ bulan/ bulan/ bulan/ 12 bulan/ Nilai jatuh tempo/
Carrying value No maturity period month months months months months Maturity value
Aset keuangan Financial assets
Aset keuangan yang Financial assets
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Kas dan s etara kas 450.534.772.119 450.534.772.119 - - - - - 450.534.772.119 Cash and cash equivalents
Piutang us aha Trade receivab les
Pihak berelas i 8.624.597.889 8.624.597.889 - - - - - 8.624.597.889 Related parties
Pihak ketiga 296.210.431.883 - 296.210.431.883 - - - - 296.210.431.883 Third parties
Piutang lain-lain - Other receivab les
-Pihak berelas i 16.930.287.000 6.930.287.000 - 37.397.260 37.808.219 10.050.547.945 - 17.056.040.425 Related parties
Pihak ketiga 6.161.542.262 - 6.161.542.262 - - - - 6.161.542.262 Third parties
Total aset keuangan 778.461.631.153 466.089.657.008 302.371.974.145 37.397.260 37.808.219 10.050.547.945 - 778.587.384.578 Total financial assets
Liabilitas keuangan
Liabilitas keuangan yang Financial liabilities
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Utang bank jangka pendek Short-term b ank loans
Pihak berelas i 469.763.888.888 - - 206.024.999.970 278.299.092.468 - - 484.324.092.438 Related party
Pihak ketiga 24.697.266.326 - - - - 26.250.690.984 - 26.250.690.984 Third party
Utang us aha 203.990.078.243 - - 203.990.078.243 - - - 203.990.078.243 Trade payab les
Utang kontraktor 192.485.075.177 - - 192.485.075.177 - - - 192.485.075.177 Contractor payab les
Utang lain-lain Other payab les
Pihak berelas i 1.514.060.364.827 1.514.060.364.827 - - - - - 1.514.060.364.827 Related parties
Pihak ketiga 30.986.530.551 - - 30.986.530.551 - - - 30.986.530.551 Third parties
Akrual 107.862.461.630 - - 107.862.461.630 - - - 107.862.461.630 Accruals
Utang bank jangka panjang Long-term b ank loans
Pihak berelas i 34.797.250.239 - 1.591.629.184 3.170.833.793 4.759.525.974 9.490.173.560 20.566.925.383 39.579.087.894 Related party
Pihak ketiga 204.603.589.791 - 4.579.145.466 9.158.290.932 13.737.436.398 27.474.872.797 196.903.255.042 251.853.000.636 Third party
Utang pembiayaan 4.777.838.393 174.990.000 349.980.000 1.049.940.000 2.099.880.000 1.924.890.000 5.599.680.000 Financing payab les
Total liablitas keuangan 2.318.260.455.177 1.514.060.364.827 6.345.764.650 548.003.250.326 19.546.902.372 65.315.617.340 219.395.070.425 2.372.666.969.942 Total financial liabilities Gap likuiditas (1.539.798.824.024) (1.047.970.707.819) 296.026.209.495 (547.965.853.066) (19.509.094.153) (55.265.069.395) (219.395.070.425) (1.594.079.585.364) Liquidity gap
31 Maret/March 31, 2022 Periode jatuh tempo/Maturity period
Kurang dari/ Lebih dari/
Tidak ada periode Less than 1 - 3 3 - 6 6 - 12 More than
Nilai tercatat/ jatuh tempo/ 1 bulan/ bulan/ bulan/ bulan/ 12 bulan/ Nilai jatuh tempo/
Carrying value No maturity period month months months months months Maturity value
Aset keuangan Financial assets
Aset keuangan yang Financial assets
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Kas dan setara kas 700.922.359.619 700.922.359.619 - - - - - 700.922.359.619 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 13.848.726.036 13.848.726.036 - - - - - 13.848.726.036 Related parties
Pihak ketiga 220.052.635.242 - 220.052.635.242 - - - - 220.052.635.242 Third parties
Piutang lain-lain - Other receivables
Pihak berelasi 1.404.495.936 - 1.404.495.936 - - - - 1.404.495.936 Related parties
pihak ketiga 6.793.936.211 - 6.793.936.211 - - - - 6.793.936.211 Third parties
Total aset keuangan 943.022.153.044 714.771.085.655 228.251.067.389 - - - - 943.022.153.044 Total financial assets
Liabilitas keuangan
Liabilitas keuangan yang Financial liabilities
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Utang bank jangka pendek Short-term bank loans
Pihak ketiga 589.152.777.778 - - - - 619.809.722.066 - 619.809.722.066 Third party
Utang usaha 192.301.032.210 - - 192.301.032.210 - - - 192.301.032.210 Trade payables
Utang kontraktor 140.006.886.772 140.006.886.772 - - - - - 140.006.886.772 Contractor payables
Utang lain-lain Other payables
Pihak berelasi 1.514.060.364.827 1.514.060.364.827 - - - - - 1.514.060.364.827 Related parties
Pihak ketiga 30.502.175.695 - 30.502.175.695 - - - - 30.502.175.695 Third parties
Akrual 123.381.315.476 - 123.381.315.476 - - - - 123.381.315.476 Accruals
Utang bank jangka panjang Long-term bank loans
Pihak berelasi 38.420.713.392 - 1.592.837.007 3.148.457.065 4.762.462.977 9.842.234.570 25.164.072.778 44.510.064.397 Related party
Pihak ketiga 213.468.068.696 - 4.579.145.466 9.158.290.932 13.737.436.399 27.474.872.797 210.640.691.440 265.590.437.034 Third party
Utang pembiayaan 5.153.159.448 - 174.990.000 524.970.000 524.970.000 1.049.940.000 4.024.770.000 6.299.640.000 Financing payables
Total liablitas keuangan 2.846.446.494.294 1.654.067.251.599 160.230.463.644 205.132.750.207 19.024.869.376 658.176.769.433 239.829.534.218 2.936.461.638.477 Total financial liabilities Gap likuiditas (1.903.424.341.250) (939.296.165.944) 68.020.603.745 (205.132.750.207) (19.024.869.376) (658.176.769.433) (239.829.534.218) (1.993.439.485.433) Liquidity gap
31 Desember/December 31, 2021 Periode jatuh tempo/Maturity period
Kurang dari/ Lebih dari/
Tidak ada periode Less than 1 - 3 3 - 6 6 - 12 More than
Nilai tercatat/ jatuh tempo/ 1 bulan/ bulan/ bulan/ bulan/ 12 bulan/ Nilai jatuh tempo/
Carrying value No maturity period month months months months months Maturity value
Aset keuangan Financial assets
Aset keuangan yang Financial assets
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Kas dan setara kas 597.785.406.763 597.785.406.763 - - - - - 597.785.406.763 Cash and cash equivalents
Kas yang dibatasi
penggunaannya 55.392.316.320 55.392.316.320 - - - - - 55.392.316.320 Restricted cash
Piutang usaha Trade receivables
Pihak berelasi 4.962.516.770 4.962.516.770 - - - - - 4.962.516.770 Related parties
Pihak ketiga 220.460.304.910 - 220.460.304.910 - - - - 220.460.304.910 Third parties
Piutang lain-lain - Other receivables
-pihak ketiga 5.236.876.642 - 5.236.876.642 - - - - 5.236.876.642 third parties
Total aset keuangan 883.837.421.405 658.140.239.853 225.697.181.552 - - - - 883.837.421.405 Total financial assets
Liabilitas keuangan
Liabilitas keuangan yang Financial liabilities
diukur pada biaya measured at
perolehan diamortisasi: amortized cost:
Utang bank jangka pendek Short-term bank loans
Pihak berelasi 201.000.000.000 - 1.730.833.333 3.294.166.667 206.053.055.556 - - 211.078.055.556 Related party
Pihak ketiga 20.000.000.000 - 189.444.444 360.555.556 562.222.222 20.183.333.333 - 21.295.555.556 Third party
Utang usaha 175.206.597.303 - 29.906.766.141 128.242.831.830 1.099.652.170 408.446.146 15.548.901.016 175.206.597.303 Trade payables
Utang kontraktor 35.529.545.610 - - 35.529.545.610 - - - 35.529.545.610 Contractor payables
Utang lain-lain Other payables
Pihak berelasi 1.085.218.611.742 1.085.218.611.742 - - - - - 1.085.218.611.742 Related parties
Pihak ketiga 30.568.544.671 - 30.568.544.671 - - - - 30.568.544.671 Third parties
Akrual 95.105.436.137 - 95.105.436.137 - - - - 95.105.436.137 Accruals
Utang bank jangka panjang Long-term bank loans
Pihak berelasi 47.570.765.310 - 491.564.572 935.558.380 3.667.113.566 9.522.876.629 44.320.381.966 58.937.495.113 Related party
Pihak ketiga 803.680.456.384 - 7.814.583.333 17.372.916.667 26.371.388.889 52.382.067.153 1.320.843.184.653 1.424.784.140.695 Third party
Total liablitas keuangan 2.493.879.957.157 1.085.218.611.742 165.807.172.631 185.735.574.710 237.753.432.404 82.496.723.261 1.380.712.467.635 3.137.723.982.383 Total financial liabilities Gap likuiditas (1.610.042.535.752) (427.078.371.889) 59.890.008.921 (185.735.574.710) (237.753.432.404) (82.496.723.261) (1.380.712.467.635) (2.253.886.560.978) Liquidity gap
2020 Periode jatuh tempo/Maturity period
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal Grup adalah untuk memastikan pemeliharaan rasio modal yang sehat untuk mendukung usaha dan memaksimalkan nilai bagi pemegan saham. Modal Grup terdiri dari modal saham, tambahan modal disetor dan saldo rugi.
The primary objective of the Group’s capital management is to ensure that its maintains healthy capital ratios in order to support its business and maximize shareholders value. The capital of the Group consists of capital stock, additional paid-in capital and deficit.
(lanjutan) (continued)
Pengelolaan Modal (lanjutan) Capital Management (continued) Grup secara aktif dan secara rutin dan mengelola modal
untuk memastikan struktur modal yang optimal dan kembali ke pemegang saham, dengan mempertimbangkan efisiensi penggunaan modal berdasarkan arus kas operasi dan belanja modal, dan juga pertimbangan kebutuhan modal di masa depan.
Kebijakan Grup adalah mempertahankan struktur permodalan yang sehat untuk mengamankan akses terhadap pendanaan pada biaya yang wajar. Dalam rangka mempertahankan atau menyesuaikan struktur modal, Grup dapat memperoleh pinjaman baru dan mengeluarkan saham baru. Tidak ada perubahan yang dilakukan dalam tujuan, kebijakan atau proses selama tahun penyajian.
The Group actively and regularly reviews and manages its capital to ensure the optimal capital structure and return to the shareholders, taking into the consideration the efficiency of capital use based on operating cash flows and capital expenditures, and also consideration of future capital needs. The Group’s policy is to maintain a healthy capital structure in order to secure access to finance at a reasonable cost. In order to maintain or adjust the capital structure, the Group may obtain new loan and issue new shares. No changes were made in the objectives, policies or processes during the year presented.
34. NILAI WAJAR ATAS ASET DAN LIABILITAS 34. FAIR VALUE OF ASSETS AND LIABILITIES