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
22. FAIR VALUES OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES
Tabel di bawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari
instrumen keuangan Reksa Dana yang tercatat dalam laporan keuangan.
The following table presents a comparison of the carrying amount and fair value of financial
instruments the Mutual Funds recorded in the financial statements.
2015 2014
Nilai tercatat Carrying value
Nilai wajar Fair value
Nilai tercatat Carrying value
Nilai wajar Fair value
ASET KEUANGAN FINANCIAL ASSETS
Aset keuangan yang diukur pada
nilai wajar melalui laporan
laba rugi Financial assets at
fair value through profit or loss
Portofolio efek ekuitas
1.019.755.177.231 1.019.755.177.231 1.051.709.088.125 1.051.709.088.125 Equity instruments
portfolios
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 31, 2015 Expressed in Rupiah, except Number of
Outstanding Investment Units
47
22. NILAI WAJAR ASET KEUANGAN DAN LIABILITAS KEUANGAN lanjutan
22. FAIR VALUES OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES continued
2015 2014
Nilai tercatat Carrying value
Nilai wajar Fair value
Nilai tercatat Carrying value
Nilai wajar Fair value
ASET KEUANGAN lanjutan
FINANCIAL ASSETS continued
Pinjaman yang diberikan dan
piutang Loans and account
receivables Instrumen pasar
uang 51.500.000.000
51.500.000.000 85.800.000.000
85.800.000.000 Money market
Instruments Kas di bank
950.110.519 950.110.519
19.172.998.706 19.172.998.706
Cash in banks Piutang bunga
12.198.283 12.198.283
236.680.822 236.680.822
Interest receivable Piutang penjualan
portofolio efek 20.645.322.862
20.645.322.862 7.649.049.783
7.649.049.783 Receivable from
securities sold Aset lain-lain
- -
429.767 429.767
Other asset
Jumlah aset keuangan
1.092.862.808.895 1.092.862.808.895 1.164.568.247.203 1.164.568.247.203 Total financial
Assets
LIABILITAS KEUANGAN
FINANCIAL LIABILITIES
Liabilitas keuangan yang dicatat
berdasarkan biaya perolehan
diamortisasi Financial liabilities
recorded at amortized cost
Utang pembelian portofolio efek
5.610.918.887 5.610.918.887
24.237.635.229 24.237.635.229
Liabilities for securities
purchased Utang pembelian
kembali unit penyertaan
11.078.287.763 11.078.287.763
2.564.000.281 2.564.000.281
Redemption payable Uang muka diterima
atas pemesanan
unit penyertaan 7.945.758
7.945.758 18.709.826.408
18.709.826.408 Advance received
for subscribed units
Utang lain-lain 3.125.788.585
3.125.788.585 3.398.925.076
3.398.925.076 Other payables
Jumlah liabilitas keuangan
19.822.940.993 19.822.940.993
48.910.386.994 48.910.386.994
Total financial liabilities
Nilai wajar kas di bank dan piutang bunga serta utang lain-lain mendekati nilai tercatat
karena jatuh tempo yang singkat atas instrumen keuangan tersebut.
The fair value of cash in bank, interest receivables and other payables approximate
value recorded in these financial instruments because of the short maturity.
Nilai wajar
portofolio efek
ditentukan berdasarkan harga pasar.
The fair value of the portfolio securities is based on market prices.
Estimasi Nilai Wajar The Estimated Fair Value
Nilai wajar adalah nilai dimana suatu instrumen keuangan dapat dipertukarkan
antara pihak
yang memahami
dan berkeinginan untuk melakukan transaksi
wajar, dan bukan merupakan nilai penjualan akibat kesulitan keuangan atau likuidasi yang
dipaksakan. Nilai wajar diperoleh dari kuotasi harga atau model arus kas diskonto.
Fair value is the amount at which a financial instrument could be exchanged between the
parties understand and willing to do a fair transaction, and not the value of sales due to
financial difficulties or forced liquidation. Fair values are obtained from quoted prices,
discounted cash flow models.
