Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
27. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN PENGELOLAAN MODAL
lanjutan 27. FINANCIAL INSTRUMENTS, RISKS MANAGEMENT AND CAPITAL MANAGEMENT continued c. Nilai Wajar Instrumen Keuangan c. Fair Value of Financial Instruments Nilai buku berdasarkan nilai nosional dari kas dan setara kas, piutang usaha, piutang lain- lain, utang bank jangka pendek, utang usaha, utang lain-lain dan liabilitas yang masih harus dibayar dalam laporan keuangan konsolidasian mendekati nilai wajarnya karena sebagian besar bersifat jangka pendek atau nilai wajarnya tidak dapat ditentukan secara handal. Nilai wajar aset keuangan yang tersedia untuk dijual yang diperdagangkan dengan aktif di pasar keuangan ditentukan berdasarkan harga kuotasian, pada tanggal penutupan transaksi tanggal pelaporan. Utang bank jangka panjang merupakan pinjaman yang memiliki suku bunga variabel dan tetap yang disesuaikan dengan pergerakan suku bunga pasar sehingga nilai tercatat liabilitas keuangan tersebut telah mendekati nilai wajarnya. The carrying amounts based on notional amounts of cash and cash equivalents, trade receivables, other receivables, short-term bank loans, trade payables, other payables and accrued liabilities in the consolidated financial statements reasonably approximate their fair values because they are mostly short-term in nature or their fair values cannot be reliably determined. The fair value of AFS financial asset that are actively traded in organized financial markets is determined by reference to quoted market prices, at the close of business on the reporting date. Long-term bank loans are liabilities with floating and fixed interest rates which are adjusted with the movements of market interest rates, thus the carrying value of the financial liabilities approximate their fair values. Uang jaminan tidak dinyatakan sebesar harga pasarnya dan nilai wajarnya tidak dapat diukur secara handal tanpa biaya berlebihan, dicatat pada nilai nominal. Adalah tidak praktis untuk mengestimasi nilai wajar dari uang jaminan karena tidak ada jangka waktu pembayaran yang pasti meskipun tidak diharapkan akan diselesaikan dalam 12 bulan sejak tanggal laporan posisi keuangan konsolidasian. Security deposits which are not stated at their quoted market prices and whose fair values cannot be reliably measured without incurring excessive cost are carried at their nominal amount. It is not practical to estimate the fair value of the security deposit because there is no definite repayment term although it is not expected to be settled within 12 months after the date of the consolidated statement of financial position. 2015 Nilai Tercatat Nilai Wajar Carrying Value Fair Value Aset Keuangan Financial assets Pinjaman yang diberikan dan piutang: Loans and receivables: Kas dan setara kas 91.875.822.118 91.875.822.118 Cash and cash equivalents Setara kas yang dibatasi penggunaannya 1.251.061.646 1.251.061.646 Restricted cash equivalents Piutang usaha 62.343.695.804 62.343.695.804 Trade receivables Piutang lain-lain 1.233.192.566 1.233.192.566 Other receivables Aset lain-lain uang jaminan 226.867.062 226.867.062 Other asset security deposits Tersedia untuk dijual: Available-for-sale: Investasi jangka pendek 16.181.408.514 16.181.408.514 Short-term investments Total 173.112.047.710 173.112.047.710 Total Liabilitas Keuangan Financial Liabilities Liabilitas keuangan diukur pada biaya perolehan diamortisasi: Financial liabilities at amortized cost: Liabilitas keuangan jangka pendek Short-term financial liabilities Utang bank jangka pendek 277.719.667.022 277.719.667.022 Short-term bank loans Utang usaha 24.560.531.325 24.560.531.325 Trade payables Utang lain-lain 16.280.793.412 16.280.793.412 Other payables Liabilitas yang masih harus dibayar 8.001.844.302 8.001.844.302 Accrued liabilities Bagian utang bank jangka panjang yang Current maturities of jatuh tempo dalam satu tahun 4.701.649.157 4.701.649.157 long-term bank loans Total 331.264.485.218 331.264.485.218 TotalParts
» Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» Pendirian Perusahaan The Company
» Pendirian Perusahaan lanjutan The Company
» Penawaran Umum Efek Perusahaan
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya
» Penyisihan Kerugian Penurunan Nilai Piutang
» Allowance for Impairment Losses on
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perangkat lunak Software Development Cost
» Perangkat lunak lanjutan Software Development Cost continued
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Informasi Segmen Segment Information
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Provisi dan Kontinjensi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions and Contingencies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Issuance Cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share continued
» Peristiwa Setelah Tanggal Pelaporan
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SOURCE OF Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SOURCE Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SETARA KAS Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
» PT Bank CIMB Niaga Tbk lanjutan 2.
» PT Bank CIMB Niaga Tbk continued Entitas anak PT Gelora Djaja lanjutan
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
» Pajak Dibayar dimuka Prepaid Taxes
» Beban Pajak Penghasilan Income Tax Expense
» Pajak Kini lanjutan Current Tax continued
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» Ketetapan Pajak Tax Assessments
» Ketetapan Pajak lanjutan Tax Assessments continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID IN CAPITAL - NET
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Estimasi Nilai Wajar Fair Value Estimation
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutanŽ
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutanŽ TRANSACTIONS AND
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
» STANDARDS ISSUED Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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