This Page is Intentionally Left Blank
TRANSACTIONS WITH RELATED PARTIES (continued)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RESIKO
KEUANGAN (lanjutan) 31. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Risiko Nilai Tukar Foreign Exchange Risk
Risiko nilai tukar adalah risiko dimana nilai wajar atau arus kas kontraktual masa datang dari suatu instrumen keuangan akan terpengaruh akibat perubahan nilai tukar. Grup tidak memiliki eksposur yang terpengaruh risiko suku bunga. Eksposur akan timbul apabila transaksi dilakukan dalam berbagai mata uang asing dibandingkan jika menggunakan mata uang fungsional untuk operasional Grup atau transaksi kepada pihak ketiga.
Foreign exchange rate risk is the risk that the fair value or future contractual cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group has only minimal transactional currency exposures. Such exposure arises when the transaction is denominated in currencies other than the functional currency of the operating unit of the Group or the counterparty.
Berikut adalah posisi aset perusahaan dalam mata
uang asing: The following table shows the Group’s foreign
currency denominated monetary assets:
Mata Uang Setara Rupiah/ Mata Uang Setara Rupiah/
Asing/ Equivalent in Asing/ Equivalent in Foreign Currency Rupiah Foreign Currency Rupiah
Aset Assets
Kas dan setara kas USD 144.702 1.996 370.487 4.610 Cash and cash equivalents
EUR 1.106 17 2.896 44
JPY 392.035 45 313.632 33
Piutang usaha USD 2.552.200 35.208 6.935.317 86.275 Trade account receivables
Jumlah Aset 37.265 90.962 Total Assets
Liabilitas Liabilities
Utang usaha USD 7.647.348 105.495 15.087.462 187.688 Trade account payables
SGD 361.381 2.491 312.692 2.946
JPY 4.873.515 558 26.436.477 2.756
EUR 49.726 749 90.776 1.374
CHF 2.143 30 81 1
Beban akrual USD 7.552.592 104.188 322.244 4.009 Accrued expenses
Utang bank jangka pendek USD 61.546.265 849.031 64.734.722 809.300 Short-term bank loan Utang bank jangka panjang USD 57.113.510 787.881 59.679.220 742.409 Long-term bank loan
Jumlah Liabilitas 1.850.423 1.750.483 Total Liabilities
Jumlah Liabilitas - Bersih (1.813.157) (1.659.521) Total Liabilities - Net 2014
2015
Pada tanggal 31 Desember 2015 dan 2014, kurs konversi yang digunakan Grup diungkapkan pada Catatan 2 mengenai kebijakan akuntansi.
Pada tanggal 31 Desember 2015 dan 2014, jika mata uang melemah/menguat sebesar 1% terhadap Dolar Amerika Serikat dengan variabel lain konstan, laba setelah pajak untuk tahun berjalan akan lebih tinggi/rendah sebesar Rp 18.142 dan Rp 19.109, terutama diakibatkan keuntungan/(kerugian) serta keuntungan/(kerugian) penjabaran pinjaman dalam mata uang Dolar Amerika Serikat.
As of December 31, 2015 and 2014, the conversion rates used by the Group were disclosed in Note 2 to the consolidated financial statements.
As of December 31, 2015 and 2014, if the currency had weakened/strengthened by 1%, against the U.S. Dollar with all other variables held constant, post-tax profit for the year would have been higher/lower by Rp 18,142 and Rp 19,109, respectively, mainly as a result of foreign exchange gains (losses) on translation of U.S. Dollar-denominated, and foreign exchange gains (losses) on translation of U.S. Dollar-denominated borrowings.
A n n u a l R e p o r t 2 0 1 5
146
PT ASIA PACIFIC INVESTAMA Tbk (d/h PT Apac Citra Centertex Tbk)
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal tersebut
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT ASIA PACIFIC INVESTAMA Tbk (Formerly PT Apac Citra Centertex Tbk)
AND ITS SUBSIDIARY NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2015 and
For The Year Then Ended (Expressed in million Rupiah,
unless otherwise stated)
The original financial statements included herein are in the Indonesian language.
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RESIKO
KEUANGAN (lanjutan) 31. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa Grup akan mengalami kerugian yang timbul dari pelanggan atau pihak lawan akibat gagal memenuhi liabilitas kontraktualnya. Manajemen melakukan evaluasi atas kondisi keuangan pelanggan dalam hal pemenuhan liabilitas pelanggan kepada Grup. Berdasarkan evaluasi tersebut pihak Manajemen Grup akan menentukan perkiraan jumlah yang tidak dapat ditagih atas aset keuangan tersebut.
Credit risk is the risk that the Group will incur a loss arising from the customers or counterparties’ failure to fulfill their contractual obligations. Management evaluates customer’s financial condition in relation to their capability to meet their financial obligation to the Group. Based on that evaluation, the Group’s management determines the necessary provision for doubtful accounts.
Berikut adalah eksposur maksimal laporan posisi keuangan yang terkait risiko kredit pada tanggal 31 Desember 2015 dan 2014:
The table below shows the Group’s maximum exposures related to credit risk as of December 31, 2015 dan 2014:
2015 2014
Pinjaman dan piutang Loan and receivables
Kas dan setara kas 5.296 20.807 Cash and cash equivalents
Piutang usaha 134.782 165.100 Trade accounts receivables
Piutang lain-lain Other accounts receivable
Pihak ketiga 13.764 8.235 Third party
Pihak berelasi 81.327 59.324 Related party
Uang jaminan 8.485 7.783 Guarantee deposits
Tersedia untuk dijual AFS financial assets
Investasi saham 17.709 16.411 Investment in shares of stock
Jumlah 261.363 277.660 Total
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko kerugian yang timbul karena Grup tidak memiliki arus kas yang cukup untuk memenuhi liabilitasnya.
Dalam pengelolaan risiko likuiditas, manajemen memantau dan menjaga jumlah kas dan setara kas yang dianggap memadai untuk membiayai operasional Perusahaan dan entitas anak dan untuk mengatasi dampak fluktuasi arus kas. Manajemen juga melakukan evaluasi berkala atas proyeksi arus kas dan arus kas aktual, termasuk jadwal jatuh tempo utang, dan terus-menerus melakukan penelaahan pasar keuangan untuk mendapatkan sumber pendanaan yang optimal.
Liquidity risk is a risk arising when the cash flow position of the Group is not enough to cover the liabilities which become due.
In managing the liquidity risk, management monitors and maintains a level of cash and cash equivalents deemed adequate to finance the Group’s operations and to mitigate the effects of fluctuation in cash flows.
Management also regularly evaluates the projected and actual cash flows and continuously assesses conditions in the financial markets for opportunities to obtain optimal funding sources.
PT ASIA PACIFIC INVESTAMA Tbk (d/h PT Apac Citra Centertex Tbk)
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal tersebut
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT ASIA PACIFIC INVESTAMA Tbk (Formerly PT Apac Citra Centertex Tbk)
AND ITS SUBSIDIARY NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2015 and
For The Year Then Ended (Expressed in million Rupiah,
unless otherwise stated)
87
The original financial statements included herein are in the Indonesian language.
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RESIKO
KEUANGAN (lanjutan) 31. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued) Risiko Likuiditas (lanjutan) Liquidity Risk (continued) Berikut adalah jadwal jatuh tempo liabilitas keuangan
berdasarkan pembayaran kontraktual yang tidak didiskontokan pada tanggal 31 Desember 2015 dan 2014.
The table below summarizes the maturity profile of financial liabilities based on contractual undiscounted payments as of December 31, 2015 and 2014.
< 1 1 - 2 3 - 5 > 5 Nilai tercatat/
tahun/year tahun/years tahun/years tahun/years As reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 313.344 - - - 313.344 Trade account payables - third parties
Utang lain-lain - pihak ketiga 71.852 - 32.617 - 104.469 Other account payables - third parties
Beban akrual 104.189 - - - 104.189 Accrued expenses
Utang pihak berelasi 1.335 - 1.335 Due to related parties
Utang bank dan lembaga Short-term bank loan and
keuangan lainnya jangka pendek 910.836 - - - 910.836 other financial institutions
Utang bank jangka panjang 1.695 151.633 719.808 95.004 968.140 Long-term bank loans
Jumlah 1.403.251 151.633 752.425 95.004 2.402.313 Total
2015
< 1 1 - 2 3 - 5 Nilai tercatat/
tahun/year tahun/years tahun/years As reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 238.782 - - 238.782 Trade account payables - third parties
Utang lain-lain - pihak ketiga 39.811 - 58.618 98.429 Other account payables - third parties
Beban akrual 79.243 - - 79.243 Accrued expenses
Utang pihak berelasi - - 1.370 1.370 Due to related parties
Utang bank dan lembaga Short-term bank loan and
keuangan lainnya jangka pendek 868.560 - - 868.560 other financial institutions
Utang bank jangka panjang 109.935 817.343 - 927.278 Long-term bank loans
Jumlah 1.336.331 817.343 59.988 2.213.662 Total
2014
32. INFORMASI SEGMEN USAHA 32. SEGMENT INFORMATION
Segmen operasi dilaporkan sesuai dengan pelaporan internal kepada pembuat keputusan operasional, yang bertanggung jawab atas alokasi sumber daya ke masing-masing segmen yang dilaporkan serta menilai kinerja masing-masing segmen tersebut. Grup dibagi dalam dua kelompok segmen, masing-masing sesuai dengan kegiatan usahanya, yaitu garmen serta penenunan dan pemintalan.
Operating segments are reported in accordance with the internal reporting provided to the chief operating decision maker, which is responsible for allocating resources to the reportable segments and assessing its performance. The Group has two (2) reportable segments including garments and weaving and spinning.
A n n u a l R e p o r t 2 0 1 5
148
PT ASIA PACIFIC INVESTAMA Tbk (d/h PT Apac Citra Centertex Tbk)
DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal tersebut
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT ASIA PACIFIC INVESTAMA Tbk (Formerly PT Apac Citra Centertex Tbk)
AND ITS SUBSIDIARY NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2015 and
For The Year Then Ended (Expressed in million Rupiah,
unless otherwise stated)
The original financial statements included herein are in the Indonesian language.
32. INFORMASI SEGMEN USAHA (lanjutan) 32. SEGMENT INFORMATION (continued)