ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
39. TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
39. FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
Berbagai aktivitas Kelompok Usaha menyebabkan Kelompok Usaha terekspos terhadap berbagai macam risiko keuangan: risiko pasar termasuk risiko nilai tukar mata uang asing, risiko tingkat bunga dan risiko harga, risiko kredit serta risiko likuiditas. Kebijakan keuangan Kelompok Usaha dimaksudkan untuk mengurangi dampak keuangan dari fluktuasi tingkat bunga dan nilai tukar mata uang asing serta meminimalisir potensi kerugian yang dapat berdampak dari risiko keuangan Kelompok Usaha. T he Group’s activities expose it to a variety of financial risks: market risk including foreign exchange risk, interest rate risk and price risk, credit risk and liquidity risk. The Group’s treasury policies are designed to mitigate the financial impact of fluctuations in interest rates and foreign exchanges rates and to minimize potential adverse effects from the Group’s financial risks. Direksi menelaah dan menyetujui kebijakan pengelolaan risiko-risiko sebagaimana dirangkum di bawah ini: The Board of Directors reviews and approves policies for managing each of these risks which are summarized below: Risiko tingkat suku bunga Interest rate risk Risiko tingkat suku bunga Kelompok Usaha terutama timbul dari pinjaman untuk tujuan modal kerja dan investasi. Pinjaman pada tingkat suku bunga mengambang menunjukkan Kelompok Usaha tereskspos risiko suku bunga atas arus kas. The Group’s interest rate risk mainly arises from loans for working capital and investment purposes. Loans at floating rate expose the Group to cash flows interest rate risk. Untuk pinjaman bank, Kelompok Usaha berusaha dengan mengurangi risiko tingkat suku bunganya dengan cara mendapatkan struktur pinjaman dengan suku bunga kompetitif. For bank loans, the Group may seek to mitigate the interest rate risks by obtaining loans structured with competitive interest rates. Tabel berikut ini menunjukan sensitivitas kemungkinan perubahan tingkat suku bunga pinjaman. Dengan asumsi variabel lain konstan, laba sebelum beban pajak dipengaruhi oleh tingkat suku bunga mengambang sebagai berikut: The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of loans. With all other variables held constant, the profit before income tax expense is affected through the impact on floating rate loans as follows: Periode Sembilan bulan yang Berakhir pada Tanggal 30 September 2015 Nine-month Periods Ended September 30, 2015 _______ Kenaikan penurunan Dampak dalam terhadap satuan poin laba sebelum Increase pajak penghasilan Decrease Effect on profit in basis points before income tax Rupiah +100 2.743.246 Rupiah Rupiah -100 2.743.246 RupiahParts
» emtek fs 2015 q3 30 september 2015 unaudited
» Pendirian Perusahaan Establishment of the Company Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Presentation of the Consolidated Financial Statements
» Dasar Penyajian Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with Persediaan Inventories
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Investment in Associated Companies
» Investasi pada Entitas Asosiasi lanjutan Investment in Associated Companies
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan Financial Instruments continued ii Liabilitas Keuangan
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan RESTATEMENT OF THE CONSOLIDATED
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
» RESTATEMENT OF THE CONSOLIDATED KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT emtek fs 2015 q3 30 september 2015 unaudited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION emtek fs 2015 q3 30 september 2015 unaudited
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI emtek fs 2015 q3 30 september 2015 unaudited
» NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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