Risiko mata uang Foreign exchange rate risk
33. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
33. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued c. Risiko kredit c. Credit risk Risiko kredit adalah risiko dimana salah satu pihak atas instrumen keuangan akan gagal memenuhi liabilitasnya dan menyebabkan pihak lain mengalami kerugian keuangan. Risiko kredit yang dihadapi Kelompok Usaha berasal dari kredit yang diberikan kepada pelanggan. Kelompok Usaha melakukan hubungan usaha hanya dengan pihak ketiga yang diakui dan kredibel. Kelompok Usaha memiliki kebijakan untuk semua pelanggan yang akan melakukan perdagangan secara kredit harus melalui prosedur verifikasi kredit. Credit risk is the risk that one party of financial instruments will fail to discharge its obligation and will incur a financial loss to other party. The Group is exposed to credit risk arising from the credit granted to their customers. The Group trades only with recognized and creditworthy third parties. It is the Group’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. Sebagai tambahan. jumlah piutang dipantau secara terus menerus untuk mengurangi risiko piutang yang tidak tertagih. Nilai maksimal eksposur adalah sebesar nilai tercatat sebagaimana diungkapkan pada Catatan 7 dan 14. Tidak ada risiko kredit yang terpusat secara signifikan. In addition. receivable balances are monitored on an ongoing basis to reduce the exposure to bad debts. The maximum exposure to the credit risk is represented by the carrying amount as shown in Notes 7 and 14. There is no concentration of credit risk. Sehubungan dengan risiko kredit yang timbul dari aset keuangan lainnya yang mencakup kas dan setara kas, investasi jangka pendek dalam bentuk deposito dan instrumen derivatif tertentu, eksposur Kelompok Usaha terhadap risiko kredit yang dihadapi timbul karena wanprestasi dari counterparty. Kelompok usaha memiliki resiko kredit terpusat dari penempatan kas dan setara kas yang 57 ditempatkan pada satu bank. Kelompok Usaha memiliki kebijakan untuk tidak menempatkan investasi pada instrumen yang memiliki risiko kredit tinggi dan hanya menempatkan investasinya pada bank-bank dengan peringkat kredit yang tinggi. Nilai maksimum eksposur adalah sebesar nilai tercatat sebagaimana diungkapkan pada Catatan 4, 6 dan 17. With respect to credit risk arising from the other financial assets, which comprise cash and cash equivalents, short-term investment in terms of time deposits and certain derivative instruments, the Group’s exposure to credit risk arises from default of the counterparty. The Group has concentration of credit risk from the placement of cash and cash equivalent which 57 is place at one bank. The Group has a policy not to place investments in instruments that have a high credit risk and only put the investments in banks with a high credit ratings.The maximum exposure equal to the carrying amount as disclosed in Notes 4, 6 and 17. d. Risiko likuiditas d. Liquidity risk Risiko likuiditas didefinisikan sebagai risiko saat posisi arus kas Kelompok Usaha menunjukkan bahwa pendapatan jangka pendek tidak cukup menutupi pengeluaran jangka pendek. The liquidity risk is defined as a risk when the cash flow position of the Group indicates that the short-term revenue is not enough to cover the short-term expenditure. Kebutuhan likuiditas Kelompok Usaha secara historis timbul dari kebutuhan untuk membiayai investasi dan pengeluaran barang modal terkait dengan program perluasan bisnis besi baja. The Group’s liquidity requirements have historically arisen from the need to finance investments and capital expenditures related to the expansion of steel business. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 15033. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
Parts
» Krakatau Steel 31 Maret 2014 rev
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» Dasar Penyajian Laporan Keuangan
» Dasar Penyajian Laporan Keuangan Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment of non-financial assets continued
» Impairment of non-financial assets continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition
» Provisi Provisions Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Imbalan kerja lanjutan Employee benefits continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba rugi per saham dasar Basic earnings loss per share
» Informasi segmen Segment information
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in equity of subsidiaries associates
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards that have been Published but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED TIME DEPOSITS Krakatau Steel 31 Maret 2014 rev
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK continued
» PENYERTAAN SAHAM lanjutan Krakatau Steel 31 Maret 2014 rev
» INVESTMENTS IN SHARES OF STOCK continued
» ASET TETAP lanjutan Beban penyusutan dialokasikan sebagai berikut:
» FIXED ASSETS continued The allocation of depreciation expense is as
» ASET TETAP lanjutan FIXED ASSET continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» Fasilitas Open Account Financing OAF 1 yang
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» Liabilitas imbalan kerja jangka pendek Short-term employees’ benefits liabilities
» Liabilitas imbalan Kerja jangka panjang Long-term employees’ benefits liabilities
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO Akun ini terdiri dari pendapatan dari:
» NET REVENUES Krakatau Steel 31 Maret 2014 rev
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Risiko kredit Credit risk Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS AND COMMITMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND
» KONTINJENSI CONTINGENCIES Krakatau Steel 31 Maret 2014 rev
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» VENTURA BERSAMA JOINT VENTURES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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