BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE BEBAN BUNGA INTEREST EXPENSE

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 87 30. BEBAN BUNGA lanjutan 30. INTEREST EXPENSE continued 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Utang sewa pembiayaan Catatan 20 Finance lease payables Note 20 PT Orix Indonesia Finance 105.753.926 60.978.522 PT Orix Indonesia Finance PT BCA Finance 5.329.354 11.045.035 PT BCA Finance PT Dipo Star Finance 259.117 68.570.984 PT Dipo Star Finance Lain-lain 20.411.350 18.793.988 Others Total 18.222.951.327 22.861.573.812 Total 31. MANAJEMEN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT Tingkat probabilitas risiko yang sangat potensial terjadi dari instrumen keuangan Grup adalah risiko pasar yaitu risiko mata uang asing dan tingkat suku bunga, risiko kredit, dan risiko likuiditas. Kebijakan akan pentingnya mengelola tingkat risiko ini telah meningkat secara signifikan dengan mempertimbangkan beberapa parameter perubahan dan volatilitas pasar keuangan baik di Indonesia maupun internasional. Direksi Grup menelaah dan menyetujui kebijakan risiko yang mencakup toleransi risiko dalam strategi mengelola risiko- risiko yang dirangkum di bawah ini. Potential risks arising from the Group’s financial instruments relates to market risk foreign currency exchange and interest rate risk, credit risk and liquidity risk. Policies of the importance of managing the risk level has increased significantly considering changes of several parameters and volatility of financial markets both in Indonesia and international. The Group’s Director reviews and approves risk policies covering the risk tolerance in the strategy to manage the risks which are summarized below. RISIKO PASAR MARKET RISK Risiko pasar adalah risiko dimana nilai wajar dari arus kas masa depan dari suatu instrumen keuangan akan berfluktuasi karena perubahan harga pasar. Grup dipengaruhi oleh risiko pasar, terutama risiko mata uang asing dan tingkat suku bunga. Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. The Group is affected by market risks, especially foreign currency exchange and interest rate risk. Risiko Mata Uang Asing Foreign Currency Exchange Risk Risiko mata uang adalah risiko dalam hal nilai wajar atau arus kas masa datang dari suatu instrumen keuangan akan berfluktuasi akibat perubahan nilai tukar mata uang asing. Eksposur Grup terhadap fluktuasi nilai tukar berasal dari kas dan setara kas, piutang usaha - neto, piutang lain-lain, deposito yang dibatasi penggunaannya, aset tidak lancar lainnya - uang jaminan, utang usaha, utang lain-lain, beban masih harus dibayar, utang pembiayaan konsumen dan utang sewa pembiayaan dalam mata uang asing. Currency risk is the risk in terms of fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency exchange rates. Our exposure to exchange rate fluctuations from cash and cash equivalents, trade receivables - net, other receivables, restricted deposits, other non-current assets - refundable deposits, trade payables, other payables, accrued expenses, consumer financing payables and finance lease payables in foreign currency. Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 88 31. MANAJEMEN RISIKO KEUANGAN lanjutan 31. FINANCIAL RISK MANAGEMENT continued RISIKO PASAR lanjutan MARKET RISK continued Risiko Mata Uang Asing lanjutan Foreign Currency Exchange Risk continued 31 Maret 2017 March 31, 2017 31 Desember 2016 December 31, 2016 Mata Uang Mata Uang Asing Asing Foreign Ekuivalen Foreign Ekuivalen Currency Equivalent Currency Equivalent Rp Rp Aset Assets Kas dan setara kas Cash and cash equivalents Kas Cash USD 10.661 142.021.512 10.841 145.661.018 USD PHP 376.000 99.696.400 372.800 101.181.648 PHP MYR 1.776 5.345.571 606 1.815.640 MYR VND 6.940.000 4.059.900 63.082.000 37.224.724 VND Bank Banks USD 1.391.779 18.539.892.127 1.489.112 20.007.714.774 USD PHP 36.396.921 9.650.643.439 28.384.993 7.703.970.950 PHP MYR 1.641.272 4.939.218.916 1.922.036 5.758.621.670 MYR VND 1.164.435.632 681.194.845 1.050.998.111 620.194.590 VND Deposito berjangka Time deposits MYR 1.132.098 1 3.406.919.582 1.124.378 3.368.754.548 MYR VND 6.703.585.484 3.921.597.508 6.634.389.800 3.914.957.238 VND Piutang usaha Trade receivables USD 545.024 7.260.267.901 592.882 7.965.963.766 USD PHP 103.987.008 27.572.155.057 108.451.360 29.434.783.637 PHP MYR 1.742.125 5.242.725.716 1.104.894 3.310.378.438 MYR VND 1.348.690.843 788.984.143 1.501.704.759 886.156.842 VND Piutang lain-lain Other receivables USD 1.433 19.093.795 1.433 19.253.788 USD PHP 346.520 91.879.698 227.040 61.621.000 PHP MYR 340.731 1.025.389.617 513.556 1.538.667.699 MYR VND 25.587.606 14.968.750 23.245.081 13.716.936 VND Aset tidak lancar lainnya - uang jaminan Other non-current asset - refundable deposits PHP 471.072 124.904.770 471.072 127.853.681 PHP MYR 39.490 118.840.614 38.230 114.541.094 MYR VND 162.048.510 94.798.378 161.232.053 95.143.127 VND