KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
38. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
38. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
Mata uang asing Angka Setara penuhForeign Rupiah currency Equivalent in Full amount Rupiah Aset Assets Kas USD 5.150.728 62.782.227 Cash EUR 14.909 250.802 Piutang usaha USD 11.514.073 140.345.036 Trade receivables Total aset moneter dalam USD 16.664.801 203.127.263 Total monetary assets denominated mata uang asing EUR 14.909 250.802 in foreign currencies Liabilitas Liabilities Utang usaha - Pihak ketiga USD 7.866.207 95.881.195 Trade payables - Third parties Beban masih harus dibayar USD 35.814.072 436.537.729 Accrued expenses Pinjaman jangka panjang USD 757.260.726 9.230.250.989 Long-term bank loans Total liabilitas moneter dalam Total monetary liabilities mata uang asing USD 800.941.005 9.762.669.913 denominated in foreign currencies Total Liabilitas Moneter dalam Total Monetary Liabilities Denominated mata uang asing - Neto 9.559.291.848 in foreign currencies - Net 2013 31 Desember December 31, Berdasarkan estimasi manajemen, sampai dengan tanggal pelaporan Kelompok Usaha berikutnya, kurs Rupiah terhadap Dolar Amerika Serikat dapat melemahmenguat 1 dibandingkan kurs pada tanggal 30 Juni 2014 dan 31 Desember 2013. Based on management’s estimate, until the Group’s next reporting date, the exchange rate of Rupiah against United States Dollar may weakenstrengthen by 1 compared to the exchange rate as of June 30, 2014 and December 31, 2013. Jika Rupiah melemahmenguat 1 terhadap mata uang Dolar Amerika Serikat, dengan seluruh variabel lain tetap, maka dampak sebelum pajak terhadap laba rugi sebelum manfaat beban pajak pada periode-periode yang berakhir pada tanggal 30 Juni 2014 dan 2013 akan berupa penurunan peningkatan masing-masing sekitar Rp86,70 miliar dan Rp95,60 miliar. Di tahun 2014 dan 2013, dampak fluktuasi nilai tukar Euro Eropa tidak material. If Rupiah had weakenedstrengthened by 1 against United States Dollar, with all other variables held constant, income loss before income tax benefit expense for the six-month periods ended June 30, 2014 and 2013 would have increaseddecreased approximately by Rp86.70 billion and Rp95,60 billion, respectively. In 2014 and 2013, the effect of fluctuations in exchange rates of Euro is not material. Risiko likuiditas Liquidity risk Risiko likuiditas merupakan risiko, yang mana Kelompok Usaha tidak memiliki sumber keuangan yang mencukupi untuk memenuhi liabilitasnya yang telah jatuh tempo. Liquidity risk is the risk whereby the Group does not have sufficient financial resources to discharge its matured liabilities. Kelompok Usaha mengelola risiko likuiditas dengan mempertahankan kas yang cukup, mengelola profil jatuh tempo pinjaman dan sumber pendanaan, serta memastikan tersedianya pendanaan yang cukup dari fasilitas kredit yang ada. Selain itu, Kelompok Usaha juga mengevaluasi proyeksi arus kas dan informasi arus kas aktual serta secara terus menelaah kondisi pasar keuangan untuk kesempatan memperoleh dana, termasuk pinjaman bank dan pasar modal. The Group manages liquidity risk by maintaining sufficient cash, managing the profile of loan maturities and funding sources, and ensuring the availability of funding through an adequate amount of committed credit facilities. In addition, the Group also evaluates its projected and actual cash flow information and continuously assesses conditions in the financial markets for opportunities to pursue fund-raising initiatives, including bank loans and equity markets. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of Rupiah, unless otherwise stated 11838. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
Parts
» 73 financial statement 30 june 2014
» Pendirian Perusahaan UMUM GENERAL
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Interim
» Completion of the Interim Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian Interim dan Pernyataan Kepatuhan
» Basis of Preparation of Interim Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Interim Principles of Interim Consolidation
» Kombinasi bisnis Business combination
» Kas Cash Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Dibayar di Muka Prepaid Expenses
» Piutang Plasma Due from Plasma
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly Controlled Entities
» Tanaman Perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income Taxes
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
» DIVESTASI ENTITAS ANAK DIVESTMENT OF A SUBSIDIARY
» DIVESTASI ENTITAS ANAK Lanjutan DIVESTMENT OF A SUBSIDIARY Continued
» KAS CASH 73 financial statement 30 june 2014
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014
» PERSEDIAAN Lanjutan INVENTORIES Continued
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» PIUTANG PLASMA Lanjutan DUE FROM PLASMA Continued
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 30 june 2014
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Surat Pemeriksaan Pajak Tax Assessment
» PERPAJAKAN Lanjutan TAXATION Continued
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang lain-lain Other receivables
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA RUGI PER SAHAM INCOME LOSS PER SHARE
» LABA RUGI PER SAHAM Lanjutan INCOME LOSS PER SHARE Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 30 june 2014
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
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