UNIT PENYERTAAN BEREDAR OUTSTANDING INVESTMENT UNITS
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2015 Expressed in Rupiah, except Number of
Outstanding Investment Units
45
20. INFORMASI SEGMEN USAHA lanjutan 20. OPERATING
SEGMENT INFORMATION
continued Laporan Laba Rugi dan Penghasilan
Komprehensif Lain lanjutan Statements of Profit or Loss and Other
Comprehensive Income continued
2014 Instrumen
pasar uang Money market
instruments Efek ekuitas
Equity instruments
Lain-lain Others
Jumlah Total Kenaikan aset neto yang
dapat diatribusikan kepada pemegang
unit penyertaan dari aktivitas operasi
sebelum beban pajak penghasilan
2.033.408.150 230.555.884.201
10.748.772 228.511.727.279
Increase in net assets attributable to
holders of investment unit from
operations before income tax expenses
Pajak penghasilan 4.282.509.500
Income tax
Kenaikan aset neto yang dapat diatribusikan
kepada pemegang unit penyertaan dari
aktivitas operasi
224.229.217.779 Increase in net assets
attributable to holders of
investment unit from operations
Laporan Posisi Keuangan Statements of Financial Position
2015 Instrumen pasar
uang Money market
instruments Efek ekuitas
Equity instruments
Lain-lain Others
Jumlah Total
Aset Assets
Aset segmen 51.512.198.283
1.040.400.500.093 -
1.091.912.698.376 Assets segment
Aset yang tidak dialokasikan
- -
950.110.519 950.110.519
Unallocated assets
Jumlah Aset 51.512.198.283
1.040.400.500.093 950.110.519
1.092.862.808.895 Total Assets
Liabilitas Liabilities
Liabilitas segmen -
5.610.918.887 -
5.610.918.887 Liabilities segment
Liabilitas yang tidak dialokasikan
- -
14.456.622.076 14.456.622.076
Unallocated liabilities
Jumlah Liabilitas -
5.610.918.887 14.456.622.076
20.067.540.963 Total Liabilities
2014 Instrumen pasar
uang Money market
instruments Efek ekuitas
Equity instruments
Lain-lain Others
Jumlah Total
Aset Assets
Aset segmen 86.036.680.822
1.059.358.137.908 -
1.145.394.818.730 Assets segment
Aset yang tidak dialokasikan
- -
19.173.428.473 19.173.428.473
Unallocated assets
Jumlah Aset 86.036.680.822
1.059.358.137.908 19.173.428.473
1.164.568.247.203 Total Assets
Liabilitas Liabilities
Liabilitas segmen -
24.237.635.229 -
24.237.635.229 Liabilities segment
Liabilitas yang tidak dialokasikan
- -
25.610.830.451 25.610.830.451
Unallocated liabilities
Jumlah Liabilitas -
24.237.635.229 25.610.830.451
49.848.465.680 Total Liabilities
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2015 Expressed in Rupiah, except Number of
Outstanding Investment Units
46
21. IKHTISAR RASIO KEUANGAN 21. FINANCIAL RATIOS
Berikut ini adalah tabel ikhtisar rasio-rasio keuangan Reksa Dana untuk tahun yang
berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014:
Following is a summary of the Mutual Fund financial
ratios for
the years
ended December 31, 2015 and 2014:
2015 2014
Hasil investasi -12,74
26,50 Return on investments
Hasil investasi setelah memperhitungkan
Return on investments adjusted beban pemasaran
-14,47 23,99
for marketing charges Beban operasi
4,06 4,35
Operating expenses Perputaran portofolio
1:1,11 1:1,69
Portfolio turnover Persentase penghasilan
kena pajak -14,19
7,46 Percentage of taxable income
“Hasil Investasi Setelah Memperhitungkan Beban Pemasaran“ di atas dihitung
berdasarkan Keputusan Ketua Otoritas Jasa Keuangan OJK dahulu Bapepam dan LK
No. Kep-516BL2012 tanggal 21 September 2012, Peraturan No. IV.C.3 yang telah diubah
dengan
Salinan Peraturan
OJK No. 47POJK.042015 tanggal 23 Desember
2015 tentang “Pedoman Pengumuman Harian Nilai Aset Neto Reksa Dana Terbuka”.
“The Ratio on Investments Adjusted for Marketing Charges” above was calculated
based on Appendix of the Decision Letter of the Chairman of OJK formerly Bapepam-LK
No. Kep-516BL2012 dated September 21, 2012, Regulation No. IV.C.3 that has been
amended by Copies Regulation OJK No. 47POJK.042015 dated December 23, 2015
concerning Daily Announcement Guideliness for Net Asset Value of the Mutual Fund.
Tujuan informasi ini adalah semata-mata untuk membantu memahami kinerja masa lalu
dari Reksa Dana. Informasi ini seharusnya tidak dipertimbangkan sebagai indikasi bahwa
kinerja masa depan akan sama dengan kinerja masa lalu.
The aforementioned financial ratios were presented solely to assist in understanding
the past performance of the Mutual Fund. It should not be construed as an indication that
the performance of the Mutual Fund in the future will be the same as that of the past.
22. NILAI WAJAR ASET KEUANGAN DAN LIABILITAS KEUANGAN