NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended
June 30, 2012 and 2011 Expressed in Million Rupiah,
Unless Otherwise Stated
72
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut
menyajikan aset
dan liabilitas
keuangan Grup
pada tanggal
30 Juni 2012 dan 31Desember 2011: The following table sets out the financial assets
and liabilities
of the
Group as
of June 30, 2012 and December 31, 2011:
30 Jun 2012 31 Des 2011
Jun 30, 2012 Dec 31, 2011
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan Piutang Loans and Receivables
Kas dan setara kas 253.760
248.531 Cash and cash equivalents
Piutang usaha Accounts receivable - trade
Pihak ketiga 350.870
397.754 Third parties
Pihak berelasi 12.479
17.795 Related parties
Piutang lain-lain - pihak ketiga 4.242
12.374 Accounts receivable - others - third parties Piutang pihak berelasi
375 2.586
Due from a related party Aset tidak lancar lainnya - bersih
562 557
Other assets - net
Total 622.288
679.597 Total
Liabilitas Keuangan Financial Liabilities
Utang dan Pinjaman Loans and Borrowings
Utang bank jangka pendek -
49.524 Short-term bank loans
Utang usaha Accounts payable - trade
Pihak ketiga 55.630
56.812 Third parties
Pihak berelasi 6.501
5.620 A related party
Utang lain-lain - pihak ketiga 36.654
32.547 Accounts payable - others - third parties
Beban masih harus dibayar 6.168
11.130 Accrued expenses
Bagian lancar Current portion of
utang sewa pembiayaan -
511 finance lease obligations
Utang pihak berelasi 81
127 Due to related parties
Total 105.034
156.271 Total
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar dalam transaksi
jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu
transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar
didapatkan dari model arus kas diskonto. Fair value is defined as the amount at which the
instrument could be exchanged in an arm’s length transaction between knowledgeable and willing
parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash
flows model.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam
nilai tercatat
apabila jumlah
tersebut mendekati nilai wajarnya atau nilai wajarnya tidak
dapat diukur secara andal. Financial instruments presented in the consolidated
statements of financial position are carried at fair values, or if not, are presented at carrying amounts
where these
amounts are
reasonable approximations of fair values or where fair values
cannot be reliably measured.
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Enam Bulan yang Berakhir pada Tanggal-tanggal
30 Juni 2012 dan 2011 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL Tbk
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Six Months Period Ended
June 30, 2012 and 2011 Expressed in Million Rupiah,
Unless Otherwise Stated
73