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MANAJEMEN RISIKO PERMODALAN CAPITAL RISK MANAGEMENT Grup bertujuan mencapai struktur modal yang

Dalam dokumen IMJS laporan keuangan tahunan (Halaman 175-181)

c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)

31 Desember/December 31, 2012

Kurang dari

Ditarik 1 tahun/

Sewaktu-waktu/ Less than 1-5 tahun/ Total/

On Demand 1 year 1-5 years Total

ASET ASSETS

Kas dan setara kas 184.813.847.477 66.000.000.000 - 250.813.847.477 Cash and cash equivalents

Piutang usaha 22.362.991.128 21.599.677.306 - 43.962.668.434 Trade receivables

Piutang pembiayaan - 2.702.791.119.286 2.379.665.948.646 5.082.457.067.932 Financing receivables

Piutang lain-lain - 7.243.497.056 - 7.243.497.056 Other receivables

Piutang derivatif - 207.641.396 1.305.860.673 1.513.502.069 Derivative receivables

Aset keuangan tidak lancar lainnya - - 4.414.761.097 4.414.761.097 Other non-current financial assets

Total aset 207.176.838.605 2.797.841.935.044 2.385.386.570.416 5.390.405.344.065 Total assets

LIABILITAS LIABILITIES

Utang bank jangka pendek - 241.914.569.125 - 241.914.569.125 Short-term bank loans

Utang usaha 37.362.955.576 - - 37.362.955.576 Trade payables

Utang lain-lain 62.085.357.748 - - 62.085.357.748 Other payables

Beban akrual 31.831.289.332 - - 31.831.289.332 Accrued expenses

Liabilitas imbalan kerja jangka Short-term liabilities for

pendek 64.471.245 - - 64.471.245 employees’ benefits

Utang jangka panjang Long-term debts

Utang bank - 934.563.243.565 1.238.095.750.331 2.172.658.993.896 Bank loans

Utang obligasi - neto - 485.438.633.716 2.167.411.978.614 2.652.850.612.330 Bonds payable - net

Pembiayaan konsumen - 30.357.346.287 34.730.817.476 65.088.163.763 Consumer financing

Utang lainnya - 57.495.017.831 75.132.162.946 132.627.180.777 Other loans

Utang derivatif - 20.048.908 - 20.048.908 Derivative payables

Total liabilitas 131.344.073.901 1.749.788.859.432 3.515.370.709.367 5.396.503.642.700 Total liabilities

Neto 75.832.764.704 1.048.053.075.612 (1.129.984.138.951) (6.098.298.635 ) Net

36. MANAJEMEN RISIKO PERMODALAN 36. CAPITAL RISK MANAGEMENT

estimasi nilai wajar dari instrumen keuangan Grup pada tanggal 31 Desember 2013 dan 2012.

estimated fair values of the Group’s financial instruments as of December 31, 2013 and 2012.

2013 2012

Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/

Carrying value Fair value Carrying value Fair value

Aset keuangan: Financial assets:

Pinjaman yang diberikan dan piutang Loans and receivables

Kas dan setara kas 204.991.036.827 204.991.036.827 250.813.847.477 250.813.847.477 Cash and cash equivalents

Piutang usaha 68.231.620.917 68.231.620.918 43.962.668.434 43.962.668.434 Trade receivables

Piutang pembiayaan 6.437.845.871.718 6.484.782.351.880 4.245.619.932.428 4.211.837.116.829 Financing receivables

Piutang lain-lain 11.916.982.374 11.916.982.374 7.243.497.056 7.243.497.056 Other receivables

Aset keuangan tidak lancar lainnya 3.710.655.432 3.710.655.432 4.414.761.097 4.414.761.097 Other non-current financial assets

Instrumen lindung nilai yang efektif Effective hedging instrument

Piutang derivatif 116.025.752.184 116.025.752.184 1.513.502.069 1.513.502.069 Derivative receivables

Total 6.842.721.919.452 6.889.658.399.615 4.553.568.208.561 4.519.785.392.962 Total

Liabilitas keuangan: Financial liabilities:

Liabilitas keuangan yang diukur pada Financial liabilities measured

nilai biaya perolehan diamortisasi at amortized cost

Utang bank jangka pendek 689.449.821.503 689.449.821.503 241.914.569.125 241.914.569.125 Short-term bank loans

Utang usaha 40.442.735.347 40.442.735.347 37.362.955.576 37.362.955.576 Trade payables

Utang lain-lain 70.096.991.897 70.096.991.897 62.085.357.748 62.085.357.748 Other payables

Beban akrual 52.675.508.610 52.675.508.610 31.831.289.332 31.831.289.332 Accrued expenses

Liabilitas imbalan kerja jangka Short-term liabilities for

pendek 2.229.185 2.229.185 64.471.245 64.471.245 employees’ benefits

Utang jangka panjang Long-term debts

Utang bank 3.009.788.003.649 3.022.298.545.239 1.648.176.363.738 1.661.505.181.124 Bank loans

Utang obligasi - neto 2.721.892.343.240 2.669.910.980.416 2.219.183.598.427 2.251.412.067.783 Bonds payable - net Pembiayaan konsumen 19.126.395.095 19.126.395.093 65.088.163.763 65.088.163.763 Consumer financing

Utang lainnya 29.441.009.478 29.323.000.464 122.516.684.785 122.725.760.320 Other loans

Instrumen lindung nilai yang efektif Effective hedging instrument

Utang derivatif 1.050.298.061 1.050.298.061 20.048.908 20.048.908 Derivative payables

Total 6.633.965.336.065 6.594.376.505.815 4.428.243.502.647 4.474.009.864.924 Total

Berikut metode dan asumsi yang digunakan untuk estimasi nilai wajar:

The following methods and assumptions are used to estimate the fair value:

Nilai wajar kas dan setara kas, piutang usaha, piutang lain-lain, liabilitas imbalan kerja jangka pendek, utang usaha, beban akrual, utang lain- lain dan utang bank jangka pendek mendekati nilai tercatat karena jangka waktu jatuh tempo yang singkat atas instrumen keuangan tersebut.

The fair values of cash and cash equivalents, trade receivables, other receivables, short-term liabilities for employees’ benefits, trade payables, accrued expenses, other payables and short-term bank loans approximate their carrying amounts mainly due to short-term maturities of these instruments.

Nilai wajar piutang pembiayaan, piutang derivatif, utang bank jangka panjang, pembiayaan konsumen dan utang lainnya, utang obligasi dan utang derivatif ditentukan berdasarkan metode arus kas yang didiskontokan menggunakan suku bunga pasar.

The fair value of financing receivables, derivative receivables, long-term bank loans, consumer financing and other loans, bonds payable and derivative payables are determined based on discounted cash flow using market interest rates.

Nilai wajar aset keuangan tidak lancar lainnya mendekati nilai tercatat karena nilai wajar tidak dapat diukur secara handal. Adalah tidak praktis untuk memperkirakan nilai wajar dari aset keuangan tidak lancar lainnya karena tidak memiliki jangka waktu pembayaran yang tetap.

The fair value of other non-current financial assets approximate their carrying amounts since the fair value can not be reliably measured. It is not practical to estimate the fair value of other non-current financial assets since they have no fixed repayment period.

Laba (rugi) per saham dasar dihitung dengan membagi laba (rugi) tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan rata-rata tertimbang jumlah saham biasa yang beredar pada tahun bersangkutan.

income (loss) for the year attributable to the equity holders of the parent entity by the weighted average number of shares outstanding during the year.

Rata-rata tertimbang jumlah saham biasa yang beredar pada tahun 2013 dan 2012 masing- masing sebesar 3.589.958.333 dan 4.500.000 lembar saham, setelah mempertimbangkan efek retrospektif pemecahan nilai nominal saham dari Rp1.000.000 per saham menjadi Rp200 per saham (Catatan 23), seakan-akan pemecahan nilai nominal saham terjadi pada tanggal 1 Januari 2012. Laba (rugi) per saham dasar pada tahun 2012 disajikan kembali untuk menunjukkan efek pemecahan saham.

The weighted average number of shares outstanding in 2013 and 2012 amounted to 3,589,958,333 and 4,500,000, respectively, after considering the retrospective effect of the stock- split on the change in par value from Rp1,000,000 per share to Rp200 per share (Note 23), as if the stock-split had occurred on January 1, 2012. The basic earnings (loss) per share of the Company for 2012 was restated to show the effect of the stock- split.

Rincian perhitungan laba (rugi) per saham dasar adalah sebagai berikut:

The details of earnings (loss) per share computation are as follows:

Laba (Rugi) Tahun Berjalan yang Dapat Diatribusikan

kepada Pemilik

Entitas Induk/

Income (Loss)

For the Year

Attributable to Rata-rata Laba (Rugi) Equity Holders Tertimbang Saham/ per Saham/

of the Parent Weighted Average Earnings (Loss) Entity Number of Share per Share

Tahun yang Berakhir pada

Tanggal 31 Desember 2013 121.532.781.558 3.589.958.333 34 Year Ended December 31, 2013

Tahun yang Berakhir pada

Tanggal 31 Desember 2012 (66.015.699) 4.500.000 (15) Year Ended December 31, 2012

39. SEGMEN OPERASI 39. OPERATING SEGMENT

Sesuai dengan PSAK No. 5 (Revisi 2009),

“Segmen Operasi”, informasi keuangan berikut ini disajikan berdasarkan informasi yang digunakan manajemen dalam mengevaluasi kinerja tiap segmen dan menentukan pengalokasian sumber daya.

In accordance with PSAK No. 5 (Revised 2009),

“Operating Segments”, the following financial information is presented based on the information used by management in evaluating the performance of each segment and in determining the allocations of resources.

berdasarkan wilayah geografis adalah sebagai berikut:

by geographical location is as follows:

2013 2012

Pendapatan Revenues

Pulau Jawa 1.204.909.257.483 892.249.280.508 Java island

Luar Pulau Jawa 269.060.611.912 321.210.205.444 Outside Java Island

Total 1.473.969.869.395 1.213.459.485.952 Total

2013 2012

Aset Assets

Pulau Jawa 7.012.219.067.030 4.481.333.577.007 Java island

Luar Pulau Jawa 1.288.317.268.151 1.195.572.256.318 Outside Java island

Total 8.300.536.335.181 5.676.905.833.325 Total

Grup mengklasifikasikan kegiatan usahanya menjadi tiga (3) segmen operasi utama. Informasi segmen operasi tersebut adalah sebagai berikut:

The Group classifies its business activities into three (3) major operating segments. The information concerning these operating segments is as follows:

2013

Sewa

Kendaraan dan

Bisnis Terkait/

Jasa Keuangan/ Car Rental

Financial and Related Lain-lain/ Eliminasi/ Konsolidasian/

Services Business Others Elimination Consolidated

Pendapatan 807.290.373.916 667.282.695.758 520.000 (603.720.279) 1.473.969.869.395 Revenues

Beban pokok pendapatan 347.670.403.886 461.065.127.708 231.000 - 808.735.762.594 Cost of revenue

Laba bruto 459.619.970.030 206.217.568.050 289.000 (603.720.279) 665.234.106.801 Gross profit

Laba operasi 266.039.508.225 Operating income

Equity in net losses of

Rugi entitas asosiasi (1.545.147.090) associated entities

Pendapatan keuangan 12.976.344.008 Finance income

Beban keuangan (96.601.013.952) Finance charges

Beban pajak penghasilan - neto (45.203.159.139) Income tax expense - net

Laba tahun berjalan setelah Income for the year after

efek penyesuaian pro forma 135.666.532.052 effect of pro forma adjustments

Efek penyesuaian pro forma Effect of pro forma adjustment

Equity holders

Pemilik entitas induk (14.327.122.320) of the parent entity

Kepentingan non-pengendali (13.603.737) Non-controlling interest

Laba tahun berjalan sebelum Income for the year before

efek penyesuaian pro forma 121.325.805.995 effect of pro forma adjustments

Total aset 8.300.536.335.181 Total assets

Total liabilitas 6.687.322.251.103 Total liabilities

Kepentingan non-pengendali 721.624.220 Non-controlling interests

Pengeluaran untuk barang modal 585.372.417.832 Capital expenditure

Penyusutan 173.987.868.303 Depreciation

Sewa

Kendaraan dan

Bisnis Terkait/

Jasa Keuangan/ Car Rental

Financial and Related Lain-lain/ Eliminasi/ Konsolidasian/

Services Business Others Elimination Consolidated

Pendapatan 708.788.847.679 504.070.163.881 3.935.346.322 (3.334.871.930) 1.213.459.485.952 Revenues Beban pokok pendapatan 296.257.990.039 321.130.562.551 3.815.734.575 - 621.204.287.165 Cost of revenue

Laba bruto 412.530.857.640 182.939.601.330 119.611.747 (3.334.871.930) 592.255.198.787 Gross profit

Laba operasi 196.152.540.931 Operating income

Equity in net earnings of

Laba entitas asosiasi 104.128.672 associated entities

Pendapatan keuangan 27.254.149.491 Finance income

Beban keuangan (74.953.621.477) Finance charges

Beban pajak penghasilan - neto (31.846.948.580) Income tax expense - net

Laba tahun berjalan setelah Income for the year after

efek penyesuaian pro forma 116.710.249.037 effect of pro forma adjustments

Efek penyesuaian pro forma Effect of pro forma adjustment

Equity holders

Pemilik entitas induk (117.011.996.450) of the parent entity

Kepentingan non-pengendali 235.731.714 Non-controlling interest

Rugi tahun berjalan sebelum Loss for the year before

efek penyesuaian pro forma (66.015.699) effect of pro forma adjustments

Total aset 5.676.905.833.325 Total assets

Total liabilitas 4.464.369.146.527 Total liabilities

Kepentingan non-pengendali - Non-controlling interests

Pengeluaran untuk barang modal 456.049.021.814 Capital expenditure

Penyusutan 122.970.654.275 Depreciation

Pada tanggal 31 Desember 2013, Grup memiliki aset dan liabilitas moneter dalam mata uang asing yang signifikan. Nilai yang setara dengan Rupiah atas aset dan liabilitas dalam mata uang asing tersebut pada tanggal 31 Desember 2013 adalah sebagai berikut:

As of December 31, 2013, the Group has significant monetary assets and liabilities denominated in foreign currencies. The equivalent Rupiah values of the said foreign currency denominated assets and liabilities as of December 31, 2013 are as follows:

Total dalam

Mata Uang Asing/

Amount in

Foreign Dalam Rupiah/

Currency In Rupiah

Aset Assets

Dalam Dolar A.S. In U.S. Dollar

Kas dan setara kas 1.327.863 16.185.318.816 Cash and cash equivalents Piutang pembiayaan 172.290.411 2.100.047.820.776 Financing receivables

Dalam Dolar Singapura In SGD Dollar

Kas dan setara kas 30.731 295.881.716 Cash and cash equivalents

Piutang usaha 154.930 1.491.664.491 Trade receivables

Dalam mata uang asing lainnya 13.450.623 In other foreign currencies

Total Aset 2.118.034.136.422 Total Assets

Liabilitas Liabilities

Dalam Dolar A.S. In U.S. Dollar

Utang bank 189.376.983 2.308.316.040.313 Bank loans

Utang yang dilindung nilai (41.666.667) (507.874.999.919) Hedged loans

Beban akrual 617.635 7.528.358.018 Accrued expenses

Dalam Dolar Singapura In SGD Dollar

Utang usaha 776 7.471.320 Trade payables

Total Liabilitas 1.807.976.869.732 Total Liabilities

Aset (liabilitas) neto Net asset (liabilities)

Dalam Dolar A.S. 308.263.741.180 In U.S. Dollar

Dalam Dolar Singapura 1.780.074.887 In SGD Dollar

Dalam mata uang asing lainnya 13.450.623 In other foreign currencies

Aset Neto 310.057.266.690 Net Assets

Tabel di bawah ini menyajikan fluktuasi nilai tukar Rupiah terhadap mata uang asing utama berdasarkan kurs tengah mata uang asing yang dipublikasikan oleh Bank Indonesia pada tanggal 31 Desember 2013 dan 2012:

The following table presents the fluctuations in value of Rupiah vis-a-vis the major foreign currencies based on the average of the buying and selling rates of exchange quoted by Bank Indonesia as of December 31, 2013 and 2012:

Jenis Mata Uang 2013 2012 Foreign Currency

Euro (EUR1) 16.821 12.810 Euro (EUR1)

Dolar A.S. (US$1) 12.189 9.670 U.S. Dollar (US$1)

Dolar Singapura (SGD1) 9.628 7.907 Singapore Dollar (SGD1)

Dolar Australia (AUD1) 10.876 10.025 Australia Dollar (AUD1)

Apabila nilai tukar pada tanggal 10 Februari 2014 (tanggal penyelesaian laporan keuangan konsolidasian) digunakan untuk menyajikan kembali aset dan liabilitas moneter Grup dalam mata uang asing pada tanggal 31 Desember 2013, aset neto dalam mata uang asing di atas akan turun sekitar Rp586,22 juta.

Had the above foreign exchange rates prevailing on February 10, 2014 (the completion date of the consolidated financial statements) been used to restate the balances of the Group’s foreign currency denominated monetary assets and liabilities as of December 31, 2013, the above foreign currency denominated net assets would have decreased by approximately Rp586.22 million.

41. TAMBAHAN INFORMASI ARUS KAS 41. SUPPLEMENTARY CASH FLOWS

Dalam dokumen IMJS laporan keuangan tahunan (Halaman 175-181)