Program Opsi Saham Manajemen dan Karyawan

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 107 - Risiko Nilai Tukar Mata Uang Asing Foreign Exchange Risk Risiko nilai tukar mata uang asing merupakan risiko nilai wajar atau arus kas masa datang dari instrumen keuangan yang berfluktuasi akibat perubahan nilai tukar mata uang asing. Beratnya risiko ini secara dominan dapat ditoleransi. Eksposur Grup terhadap nilai tukar berasal dari pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya. Foreign exchange rate risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in foreign exchange rates. This severity level of risk is dominantly tolerable. Exposure of the Group against foreign exchange risk mainly relates to short-term loans, other account payable, accrued expense, loans payable, derivative liability, bonds payable and other non-current liabilities. Selain, pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya, Grup memiliki eksposure transaksi mata uang. Eksposur tersebut timbul pada saat transaksi dilakukan dengan mata yang selain mata uang fungsional Perusahaan. Other than the short-term loans, other account payable, accrued expense, loans payable, derivative, bonds payable and other non-current liabilities, the Group has transactional currency exposures. Such exposure arises when the transaction is dominated in currencies other than the Company’s functional currency. Pada tanggal 31 Desember 2013 dan 2012, Perusahaan mempunyai aset dan liabilitas moneter dalam mata uang asing sebagai berikut: As of December 31, 2013 and 2012, Group had monetary assets and liabilities in foreign currencies as follows: Mata uang Mata uang asing Ekuivalen asing Ekuivalen Foreign Equivalent in Foreign Equivalent in currency Rp currency Rp Aset Assets Kas dan setara kas USD 58.723.255 715.777.761.046 399.576 3.863.895.860 Cash and cash equivalents EUR 56.535 950.966.972 33.423 428.138.186 GBP 1.269 25.495.777 12.627 196.707.566 Piutang usaha USD 227.853 2.777.305.219 220.245 2.129.770.509 Trade accounts receivable Piutang lain-lain USD 5.986.257 72.966.485.477 1.997.334 19.314.223.164 Other accounts receivable Uang muka jangka panjang USD 145.700.853 1.775.947.701.361 106.672.804 1.031.526.011.780 Long-term advances Jumlah aset 2.568.445.715.852 1.057.458.747.065 Total assets Liabilitas Liabilities Utang usaha USD 31.643.142 385.698.262.234 19.378.602 187.391.085.800 Trade accounts payable Pinjaman jangka pendek USD 163.900.000 1.997.777.100.000 - - Short-term loans Utang lain-lain USD 19.532.561 238.082.391.184 17.044.923 164.824.404.184 Other accounts payable SGD 4.575 44.048.439 4.166 32.941.061 AUD 400 4.350.264 400 4.010.156 EUR 10.628 178.779.105 10.628 136.143.833 Beban akrual USD 48.692.575 593.513.794.443 50.292.796 486.331.334.561 Accrued expenses GBP 60.000 1.205.820.000 - - SGD 24.528 236.153.755 41.250 326.163.750 EUR - - 91.135 1.167.438.793 Utang pinjaman USD 383.314.308 4.672.218.094.694 371.846.429 3.595.754.965.631 Loans payable Utang obligasi USD 36.948.722 450.367.972.948 31.056.891 300.320.134.010 Bonds payable Liabilitas derivatif USD 56.904.241 693.605.795.916 66.495.279 643.009.348.654 Derivative liability Liabilitas tidak lancar lainnya USD 5.655.388 68.933.522.431 5.080.615 49.129.549.795 Other non-current liabilities Jumlah liabilitas 9.101.866.085.414 5.379.297.970.433 Total liabilities Liabilitas - Bersih 6.533.420.369.562 4.321.839.223.368 Liabilities - Net 2013 2012