ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES

the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 70 32. ASET DAN LIABILITAS KEUANGAN 32. FINANCIAL ASSETS AND LIABILITIES Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar instrumen keuangan Kelompok Usaha pada tanggal 30 September 2016 dan 31 Desember 2015. The following table presents the carrying amounts and the estimated fair values of the Group’s financial instruments as of September 30, 2016 and December 31, 2015. Nilai tercatat Nilai wajar Carrying Amounts Fair Values 30 September 2016 31 Desember 2015 30 September 2016 31 Desember 2015 September 30, 2016 December 31, 2015 September 30, 2016 December 31, 2015 Aset Keuangan Financial Assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas 531.355.085.366 515.237.282.682 531.355.085.366 515.237.282.682 Cash and cash equivalents Piutang usaha 278.972.366.422 248.671.775.050 278.972.366.422 248.671.775.050 Trade receivables Piutang lain-lain pihak ketiga 620.328.066 1.872.642.383 620.328.066 1.872.642.383 Other third party receivables Deposito jaminan 21.422.768.051 16.739.169.627 21.422.768.051 16.739.169.627 Guarantee deposits Uang jaminan 5.314.330.768 5.192.242.788 5.314.330.768 5.192.242.788 Security deposits Total Aset Keuangan 837.684.878.673 787.713.112.530 837.684.878.673 787.713.112.530 Total Financial Assets Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang diukur Financial liabilities measured pada biaya perolehan diamortisasi at amortized cost Utang usaha 151.480.159.984 159.666.893.953 151.480.159.984 159.666.893.953 Trade payables Utang lain-lain 88.881.834.029 136.817.018.708 88.881.834.029 136.817.018.708 Other payables Akrual 59.865.838.404 72.219.714.864 59.865.838.404 72.219.714.864 Accruals Liabilitas imbalan kerja jangka Short-term employee pendek 690.739.883 1.071.047.849 690.739.883 1.071.047.849 benefits liability Jaminan pelanggan 23.233.261.617 21.797.492.367 23.233.261.617 21.797.492.367 Customers’ deposits Utang obligasi 995.578.900.228 994.405.038.101 1.002.011.194.524 937.965.352.756 Bonds payable Total Liabilitas Keuangan 1.319.730.734.145 1.385.977.205.842 1.326.163.028.441 1.329.537.520.497 Total Financial Liabilities Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam transaksi terkini antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, bukan dalam penjualan yang dipaksakan atau penjualan likuidasi. Fair value is defined as the amount at which an instrument could be exchanged in a current arm’s length transaction between knowledgeable willing parties, other than in a forced or liquidation sale. Perusahaan menggunakan hierarki berikut ini untuk menentukan nilai wajar instrumen keuangan:  Tingkat 1: Nilai wajar diukur berdasarkan pada harga kuotasi tidak disesuaikan dalam pasar aktif untuk aset atau liabilitas sejenis.  Tingkat 2: Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar dapat diobservasi baik secara langsung maupun tidak langsung.  Tingkat 3: Nilai wajar diukur berdasarkan teknik-teknik valuasi, dimana seluruh input yang mempunyai efek yang signifikan atas nilai wajar berdasarkan data pasar yang dapat diobservasi The Company uses the following hierarchy for determining the fair value of financial instruments: • Level 1: Fair values measured based on quoted prices unadjusted in active markets for identical assets or liabilities. • Level 2: Fair values measured based on valuation techniques for which all inputs which have a significant effect on the recorded fair values are observable, either directly or indirectly. • Level 3: Fair values measured based on valuation techniques for which inputs which have a significant effect on the recorded fair values are not based on observable market data. the Indonesian language. PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-Month Period Then Ended Expressed in rupiah, unless otherwise stated 71 32. ASET DAN LIABILITAS KEUANGAN lanjutan 32. FINANCIAL ASSETS AND LIABILITIES