These Consolidated F inancial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 31 Desember 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL
STATEMENTS Continued
31 December 2014
Expressed in Rupiah, unless otherwise stated
70 32.
MANAJEMEN RISIKO KEUANGAN Lanjutan
32. F INANCIAL RISK MANAGEMENT
Continued
a.
Risiko Kredit Lanjutan
a. Credit Risk
Continued
Tabel berikut menjelaskan eksposur maksimum sesuai dengan konsentrasi risiko kredit: Lanjutan
The following table illustrates the Company’s maximum
exposure based on credit risk concentration: Continued
Konsentrasi risiko kredit Eksposur
Credit risk concentration
Maksimum Lokal
Ekspor
Maximum
2013
Domestic Export
exposure 2013
Kas dan setara kas 50.006.905.442
- 50.006.905.442
Cash and cash equivalents
Piutang usaha 20.103.263.989
- 20.103.263.989
Trade receivables
Piutang lain-lain 46.367.670
- 46.367.670
Other receivables
Aset keuangan tersedia untuk dijual
252.335.000 -
252.335.000
Available-for-sale financial assets
Jumlah
70.408.872.101 -
70.408.872.101
Total
Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang dibedakan antara yang mengalami
penurunan nilai dan yang tidak:
The following table illustrates the detail of financial assets distinguished between those which impaired and
not impaired:
2014 Tidak
mengalami Mengalami
penurunan penurunan
nilai nilai
Jumlah Not impaired
Impaired Total
Kas dan setara kas 47.588.297.793
- 47.588.297.793
Cash and cash equivalents Piutang usaha
35.630.594.809 2.086.266.482
37.716.861.291 Trade receivables
Piutang lain-lain 7.814.773.386
- 7.814.773.386
Other receivables 91.033.665.988
2.086.266.482 93.119.932.470
Dikurangi: Less:
Cadangan kerugian penurunan nilai -
2.086.266.482 2.086.266.482
Allowance for impairment losses 91.033.665.988
- 91.033.665.988
2013 Tidak
mengalami Mengalami
penurunan penurunan
nilai nilai
Jumlah Not impaired
Impaired Total
Kas dan setara kas 50.006.905.442
- 50.006.905.442
Cash and cash equivalents Piutang usaha
18.579.762.739 1.523.501.250
20.103.263.989 Trade receivables
Piutang lain-lain 46.367.670
- 46.367.670
Other receivables Aset keuangan tersedia untuk dijual
252.335.000 -
252.335.000 Available-for-sale financial assets
68.885.370.851 1.523.501.250
70.408.872.101 Dikurangi:
Less: Cadangan kerugian penurunan nilai
- 1.523.501.250
1.523.501.250 Allowance for impairment losses
68.885.370.851 -
68.885.370.851
These Consolidated F inancial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 31 Desember 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL
STATEMENTS Continued
31 December 2014
Expressed in Rupiah, unless otherwise stated
71 32.
MANAJEMEN RISIKO KEUANGAN Lanjutan
32. F INANCIAL RISK MANAGEMENT
Continued
a.
Risiko Kredit Lanjutan
a. Credit Risk
Continued
Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang penilaian penurunan nilainya dibedakan
antara yang dinilai secara individual dan kolektif.
The following table illustrates the detail of financial assets distinguished between those assessed individually
and collectively.
2014 Individual
Kolektif Jumlah
Individual Collective
Total
Kas dan setara kas 47.588.297.793
- 47.588.297.793
Cash and cash equivalents Piutang usaha
23.799.324.612 13.917.536.679
37.716.861.291 Trade receivables
Piutang lain-lain 7.814.773.386
- 7.814.773.386
Other receivables 79.202.395.791
13.917.536.679 93.119.932.470
Dikurangi: Less:
Cadangan kerugian penurunan nilai 1.451.950.929
634.315.553 2.086.266.482
Allowance for impairment losses 77.750.444.862
13.283.221.126 91.033.665.988
2013 Individual
Kolektif Jumlah
Individual Collective
Total
Kas dan setara kas 50.006.905.442
- 50.006.905.442
Cash and cash equivalents Piutang usaha
20.103.263.989 -
20.103.263.989 Trade receivables
Piutang lain-lain 46.367.670
- 46.367.670
Other receivables Aset keuangan tersedia untuk dijual
252.335.000 -
252.335.000 Available-for-sale financial assets
70.408.872.101 -
70.408.872.101 Dikurangi:
Less: Cadangan kerugian penurunan nilai
1.523.501.250 -
1.523.501.250 Allowance for impairment losses
68.885.370.851 -
68.885.370.851
b.
Risiko Pasar
b. Market Risk
Risiko pasar adalah risiko di mana nilai wajar atau arus kas masa depan dari suatu instrumen keuangan
berfluktuasi karena perubahan pada harga pasar, seperti suku bunga, mata uang dan harga. Risiko pasar yang
melekat kepada perusahaan adalah risiko mata uang asing, di mana perusahaan melakukan transaksi dalam
mata uang asing dan memiliki aset dan liabilitas keuangan yang didenominasi dalam mata uang asing. Sampai
dengan
tanggal penyelesaian
laporan keuangan
konsolidasian ini, Perusahaan masih belum menerapkan manajemen risiko atas risiko pasar.
Market risks is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in market prices, such as interest rate, currency and price. Market risk attributable to the
Company is currency risk, as the Company entered into transactions denominated in foreign currencies and has
financial assets and liabilities denominated in foreign currencies. Up to the date of completion of these
consolidated financial statements, the Company has not yet applied the risk management over the market risk.
These Consolidated F inancial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 31 Desember 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL
STATEMENTS Continued
31 December 2014
Expressed in Rupiah, unless otherwise stated
72 32.
MANAJEMEN RISIKO KEUANGAN Lanjutan
32. F INANCIAL RISK MANAGEMENT
Continued
b.
Risiko Pasar Lanjutan
b. Market Risk
Continued
Risiko nilai tukar mata uang asing
F oreign exchange risk
Tabel berikut menjelaskan eksposur Perusahaan atas risiko nilai tukar mata uang asing pada tanggal
31 Desember 2014 dan 2013. Termasuk didalamnya adalah instrumen keuangan Perusahaan pada nilai
tercatat, dikategorikan berdasarkan jenis mata uang. The following table illustrates the Company’s exposure
to foreign currency exchange rate risk as of 31 December 2014 and 2013. Included in the table are
financial instruments of the Company at carrying amounts, categorised by currency.
2014 Setara Rupiah
Rupiah USD
SGD Equivalents
Aset Keuangan: Financial assets:
Kas dan setara kas 2.287.768,37
88.492,64 29.293.616.136
Cash and cash equivalents Piutang usaha
252.252,97 154.100,40
4.589.977.876 Trade receivables
Jumlah Aset 2.540.021,34
242.593,04 33.883.594.012
Total Assets
Liabilitas Keuangan: Financial liabilities:
Utang usaha 801.537,07
553.785,34 12.428.468.848
Trade payables Utang lain-lain
48.644,56 -
605.138.293 Other payables
Jumlah Liabilitas 850.181,63
553.785,34 13.033.607.141
Total Liabilities
Saldo Aset Liabilitas Bersih 1.689.839,71
311.192,30 20.849.986.871
Net Assets Liabilities Balance 2013
Setara Rupiah Rupiah
USD SGD
Equivalents Aset Keuangan:
Financial assets:
Kas dan setara kas 14.936,67
94.556,56 1.092.453.614
Cash and cash equivalents Piutang usaha
- 154.100,40
1.483.675.579 Trade receivables
Jumlah Aset 14.936,67
248.656,96 2.576.129.193
Total Assets
Liabilitas Keuangan: Financial liabilities:
Utang usaha 87.882,34
230.699,93 3.292.375.858
Trade payables Utang lain-lain
- 130.685,27
1.258.237.765 Other payables
Jumlah Liabilitas 87.882,34
361.385,20 4.550.613.623
Total Liabilities
Saldo Liabilitas Bersih 72.945,67
112.728,24 1.974.484.430
Net Liabilities Balance
Pada tanggal 31 Desember 2014, jika Rupiah melemah 5 terhadap mata uang asing dengan seluruh variabel lain
dianggap tetap, maka laba bersih tahun berjalan lebih tinggi Rp 1.661.573.456, terutama yang timbul sebagai
akibat kerugian selisih kurs atas penjabaran aset dan liabilitas moneter dalam mata uang asing.
As of 31 December 2014, if the Rupiah had weakened by 5 against the foreign currency with all other variables
held constant, net profit current year would have been higher by Rp 1,661,573,456, mainly as a result of loss on
foreign exchange losses from translation of monetary assets and liabilities denominated in foreign currency.
These Consolidated F inancial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Lanjutan 31 Desember 2014
Dinyatakan dalam Rupiah, kecuali dinyatakan lain
PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED F INANCIAL
STATEMENTS Continued
31 December 2014
Expressed in Rupiah, unless otherwise stated
73 32.
MANAJEMEN RISIKO KEUANGAN Lanjutan
32. F INANCIAL RISK MANAGEMENT