NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2015 Expressed in Rupiah, except Number of
Outstanding Investment Units
47
22. NILAI WAJAR ASET KEUANGAN DAN LIABILITAS KEUANGAN lanjutan
22. FAIR VALUES OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES continued
2015 2014
Nilai tercatat Carrying value
Nilai wajar Fair value
Nilai tercatat Carrying value
Nilai wajar Fair value
ASET KEUANGAN lanjutan
FINANCIAL ASSETS continued
Pinjaman yang diberikan dan
piutang Loans and account
receivables Instrumen pasar
uang 51.500.000.000
51.500.000.000 85.800.000.000
85.800.000.000 Money market
Instruments Kas di bank
950.110.519 950.110.519
19.172.998.706 19.172.998.706
Cash in banks Piutang bunga
12.198.283 12.198.283
236.680.822 236.680.822
Interest receivable Piutang penjualan
portofolio efek 20.645.322.862
20.645.322.862 7.649.049.783
7.649.049.783 Receivable from
securities sold Aset lain-lain
- -
429.767 429.767
Other asset
Jumlah aset keuangan
1.092.862.808.895 1.092.862.808.895 1.164.568.247.203 1.164.568.247.203 Total financial
Assets
LIABILITAS KEUANGAN
FINANCIAL LIABILITIES
Liabilitas keuangan yang dicatat
berdasarkan biaya perolehan
diamortisasi Financial liabilities
recorded at amortized cost
Utang pembelian portofolio efek
5.610.918.887 5.610.918.887
24.237.635.229 24.237.635.229
Liabilities for securities
purchased Utang pembelian
kembali unit penyertaan
11.078.287.763 11.078.287.763
2.564.000.281 2.564.000.281
Redemption payable Uang muka diterima
atas pemesanan
unit penyertaan 7.945.758
7.945.758 18.709.826.408
18.709.826.408 Advance received
for subscribed units
Utang lain-lain 3.125.788.585
3.125.788.585 3.398.925.076
3.398.925.076 Other payables
Jumlah liabilitas keuangan
19.822.940.993 19.822.940.993
48.910.386.994 48.910.386.994
Total financial liabilities
Nilai wajar kas di bank dan piutang bunga serta utang lain-lain mendekati nilai tercatat
karena jatuh tempo yang singkat atas instrumen keuangan tersebut.
The fair value of cash in bank, interest receivables and other payables approximate
value recorded in these financial instruments because of the short maturity.
Nilai wajar
portofolio efek
ditentukan berdasarkan harga pasar.
The fair value of the portfolio securities is based on market prices.
Estimasi Nilai Wajar The Estimated Fair Value
Nilai wajar adalah nilai dimana suatu instrumen keuangan dapat dipertukarkan
antara pihak
yang memahami
dan berkeinginan untuk melakukan transaksi
wajar, dan bukan merupakan nilai penjualan akibat kesulitan keuangan atau likuidasi yang
dipaksakan. Nilai wajar diperoleh dari kuotasi harga atau model arus kas diskonto.
Fair value is the amount at which a financial instrument could be exchanged between the
parties understand and willing to do a fair transaction, and not the value of sales due to
financial difficulties or forced liquidation. Fair values are obtained from quoted prices,
discounted cash flow models.
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2015 Expressed in Rupiah, except Number of
Outstanding Investment Units
48
22. NILAI WAJAR ASET KEUANGAN DAN LIABILITAS KEUANGAN lanjutan
22. FAIR VALUES OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES continued
Estimasi Nilai Wajar lanjutan The Estimated Fair Value continued
Berdasarkan PSAK No. 60 Revisi 2014, “Instrumen
Keuangan: Pengungkapan”
mensyaratkan pengungkapan
atas pengukuran nilai wajar berdasarkan tingkatan
hierarki nilai wajar sebagai berikut: Based on SFAS No. 60 Revised 2014,
Financial Instruments: Disclosures requires disclosure of fair value measurements by level
of the fair value hierarchy as follows:
a. Tingkat 1, yaitu nilai wajar berdasarkan harga kuotasian tidak disesuaikan dalam
pasar aktif untuk aset atau liabilitas yang identik;
a. Level 1, fair value based on quoted prices not adjusted in active markets for
identical assets or liabilities; b. Tingkat 2, yaitu nilai wajar berdasarkan
input selain
harga kuotasian
yang termasuk dalam tingkat 1 yang dapat
diobservasi untuk aset atau liabilitas, baik secara langsung atau secara tidak
langsung; dan
c. Tingkat 3, yaitu nilai wajar berdasarkan input untuk aset atau liabilitas yang bukan
berdasarkan data pasar yang dapat diobservasi.
b. Level 2, fair value based on inputs other than quoted prices included within level 1
that are observable for the asset or liability, either directly or indirectly; and
c. Level 3, fair value based on inputs for the asset or liability that are not based on
observable market data.
Berikut adalah nilai tercatat dan estimasi nilai wajar atas aset dan liabilitas keuangan Reksa
Dana pada tanggal 31 Desember 2015 dan 2014:
These are the carrying value and the estimated fair values of financial assets and
liabilities of Mutual Fund on December 31, 2015 and 2014:
2015 Nilai tercatat
Carrying value Estimasi nilai wajar Estimated fair value
Tingkat 1 Level 1 Tingkat 2
Level 2 Tingkat 3
Level 3 Aset keuangan
Financial assets
Aset keuangan yang diukur pada nilai wajar
melalui laporan laba rugi
Financial assets at fair value through profit
or loss Portofolio efek ekuitas
1.019.755.177.231 1.019.755.177.231 -
- Equity instruments
portfolios
2014 Nilai tercatat
Carrying value Estimasi nilai wajar Estimated fair value
Tingkat 1 Level 1
Tingkat 2 Level 2
Tingkat 3 Level 3
Aset keuangan Financial assets
Aset keuangan yang diukur pada nilai wajar
melalui laporan laba rugi
Financial assets at fair value through profit
or loss Portofolio efek ekuitas
1.051.709.088.125 1.051.709.088.125 -
- Equity instruments
portfolios
