Faktor dan Kebijakan Manajemen Risiko Keuangan

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Per 31 Maret 2016 Tidak Diaudit dan 31 Desember 2015 Diaudit serta Untuk Periode 3 Bulan yang Berakhir pada 31 Maret 2016 Tidak DIaudit dan 2015 Tidak Diaudit Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of March 31, 2016 Unaudited and December 31, 2015 Audited For the 3 Month Period Ended March 31, 2016 Unaudited and 2015 Unaudited In Full Rupiah 118 konsisten serta mengikuti praktek pasar terbaik. • Perusahaan dapat berinvestasi dalam saham atau instrumen serupa hanya dalam kasus kelebihan likuiditas sementara, dan transaksi tersebut harus disahkan oleh Dewan Direksi. carried out wisely and consistently and follow the best market practices. • The Company may invest in shares or similar instruments only in the case of temporary excess liquidity, and the transaction must be approved by the Board of Directors. Tabel berikut menyajikan nilai tercatat aset dan liabilitas keuangan yang tercatat pada tanggal 31 Maret 2016 dan31 Desember 2015: The following table presents the carrying value of assets and financial liabilities recorded on March 31, 2016 and December 31, 2015: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Tidak Diaudit Diaudit Unaudited Audited Rp Rp Aset Keuangan Financial Assets Pinjaman dan Piutang: Loans and Receivables: Kas dan Setara Kas 124.627.212.894 121.769.321.332 Cash and Cash Equivalents Piutang Usaha Trade Receivables Pihak Berelasi 25.409.723.291 23.181.977.106 Related Parties Pihak Ketiga 143.218.548.542 128.936.275.955 Third Parties Piutang Pihak Berelasi Non Usaha 3.885.652 2.398.837 Due from Related Parties Non - Trade Aset Keuangan Lancar Lainnya 907.534.772 643.857.472 Other Current Financial Assets Aset Keuangan Tidak Lancar Lainnya 4.674.184.049 5.520.475.840 Other Non-current financial assets Total 298.841.089.200 280.054.306.542 Total Liabilitas Keuangan Financial Liabilities Diukur Pada Biaya Perolehan Diamortisasi: Measured at Amortized Cost: Utang Bank 204.800.481.692 205.592.151.445 Bank Loans Utang Usaha Trade Payables Pihak Ketiga 87.431.175.001 81.098.784.853 Third Parties Utang Pihak Berelasi Non-Usaha -- 4.133.800 Debt Non-Trade Related Parties Liabilitas Keuangan Lainnya 13.469.056.233 14.929.404.085 Other Financial Liabilities Beban Akrual 21.406.357.951 19.513.733.783 Accrued Expense Liabilitas Jangka Panjang yang Long-Term Liabilities Jatuh Tempo dalam 1 Tahun: Due within One Year: Pinjaman Bank 25.737.676.667 28.590.966.667 Bank Borrowings Utang Sewa Pembiayaan 4.804.070.233 4.071.487.692 Finance Lease Payable Pinjaman Jangka Panjang setelah Long Term Loans net of dikurangi bagian yang jatuh tempo portion due dalam 1 tahun within one year Pinjaman Bank 67.152.172.125 72.027.172.125 Bank Borrowings Utang Sewa Pembiayaan 24.647.551.891 26.297.132.585 Finance Lease Payable Liabilitas Keuangan Jangka Other Long-Term Panjang Lainnya 3.098.211.937 3.128.661.287 Financial Liabilities Total 452.546.753.730 455.253.628.322 Total