INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS

are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 125 39. INSTRUMEN KEUANGAN 39. FINANCIAL INSTRUMENTS Tabel dibawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari instrumen keuangan Perusahaan dan Entitas Anak yang tercatat dalam laporan keuangan konsolidasian. The table below is a comparison by class of the carrying amounts and fair value of the Company and Subsidiaries financial instruments that are carried in the consolidated financial statements. Berikut metode dan asumsi yang digunakan untuk estimasi nilai wajar: The following methods and assumptions are used to estimate fair value: Nilai Tercatat Nilai Wajar Carrying Value Fair Value Aset Keuangan Financial Assets Kas dan setara kas 3.679.925.107 3.679.925.107 Cash and cash equivalents Investasi jangka pendek 5.530.858 5.530.858 Short-term investments Piutang usaha - neto 1.133.047.905 1.133.047.905 Trade receivables - net Piutang lain-lain - neto 70.578.720 70.578.720 Other receivables - net Jumlah 4.889.082.590 4.889.082.590 Total Liabilitas Keuangan Financial Liabilities Pinjaman jangka pendek 14.053.781 14.053.781 Short-term loans Utang usaha 321.625.141 321.625.141 Trade payables Utang lain-lain 68.526.857 68.526.857 Other payables Biaya masih harus dibayar 293.407.770 293.407.770 Accrued expenses Pinjaman jangka panjang- Pinjaman bank 650.000.000 650.000.000 Long-term loan- Banks loan Jumlah 1.347.613.549 1.347.613.549 Total Nilai wajar aset dan liabilitas keuangan disajikan dalam jumlah di mana instrumen tersebut dapat dipertukarkan dalam transaksi kini antara pihak- pihak yang berkeinginan, bukan akibat kesulitan keuangan atau likuidasi yang dipaksakan. The Fair value of financial assets and liabilities are presented at amounts at which the instruments can exchange in a current transaction between willing parties, which transaction is not the result of financial difficulties or a forced sale in a liquidation. Nilai wajar untuk kas dan setara kas, investasi jangka pendek, piutang usaha, piutang lain-lain, pinjaman bank, utang usaha, utang lain-lain dan biaya masih harus dibayar dalam jumlah signifikan mendekati nilai tercatatnya karena bersifat jangka pendek. Sedangkan, nilai wajar pinjaman jangka panjang diukur dengan menggunakan model diskonto arus kas. Fair value of cash and cash equivalents, short-term investments, trade receivables, other receivables, bank loans, trade payables, other payables and accrued expenses of significant amounts are close to their carrying value because of short term. Whereas, the fair value of long term loan measured by discounted cash flow model. are in Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 Tidak diaudit dan 31 Desember 2011 Diaudit dan Untuk Periode Sembilan Bulan Yang Berakhir 30 September 2012 dan 2011 Tidak diaudit Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 Unaudited and December 31, 2011 Audited and For The Nine Month Period Ended September 30, 2012 and 2011 Unaudited Expressed In Thousands of Rupiah, Unless Otherwise Stated 126 40. KEWAJIBAN KONTIJENSI 40. CONTINGENT LIABILITY