FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES Continued

These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 63 30. MANAJEMEN RISIKO KEUANGAN Lanjutan 30. FINANCIAL RISK MANAGEMENT Continued b. Risiko Pasar Lanjutan b. Market Risk Continued Tabel berikut menjelaskan eksposur Perusahaan atas risiko nilai tukar mata uang asing pada tanggal 31 Desember 2013 dan 2012. Termasuk didalamnya adalah instrumen keuangan Perusahaan pada nilai tercatat, dikategorikan berdasarkan jenis mata uang. Lanjutan The following table illustrates the Company’s exposure to foreign currency exchange rate risk as of 31 December 2013 and 2012. Included in the table are financial instruments of the Company at carrying amounts, categorised by currency. Continued 2012 Setara Rupiah Rupiah USD SGD Equivalents Aset Keuangan: Financial assets: Kas dan setara kas 14.986,34 3.595,23 173.345.794 Cash and cash equivalent Piutang usaha - 154.100,40 1.218.490.363 Trade receivables Jumlah Aset 14.986,34 157.695,63 1.391.836.157 Total Assets Liabilitas Keuangan: Financial liabilities: Utang usaha 237.374,00 358.830,99 5.132.724.092 Trade payables Utang lain-lain - 802.685,54 6.346.930.888 Other payables Jumlah Liabilitas 237.374,00 1.161.516,53 11.479.654.980 Total Liabilities Saldo Liabilitas Bersih 222.387,66 1.003.820,90 10.087.818.823 Net Liabilities Balance Pada tanggal 31 Desember 2013, jika Rupiah melemah 5 terhadap mata uang asing dengan seluruh variabel lain dianggap tetap, maka laba bersih tahun berjalan lebih rendah Rp 98.721.949, terutama yang timbul sebagai akibat kerugian selisih kurs atas penjabaran aset dan liabilitas moneter dalam mata uang asing. As of 31 December 2013, if the Rupiah had weakened by 5 against the foreign currency with all other variables held constant, net profit current year would have been lower by Rp 98,721,949, mainly as a result of foreign exchange losses on translation of monetary assets and liabilities denominated in foreign currency. Tabel berikut menjelaskan rincian aset dan liabilitas keuangan Perusahaan yang dikelompokkan menurut mana yang lebih awal antara tanggal repricing atau tanggal jatuh tempo kontraktual untuk melihat dampak perubahan tingkat suku bunga: The following table illustrates the Company’s financial assets and liabilities at carrying amounts, categorized by the earlier of contractual repricing of maturity dates to analyze the impact of changes in interest rate: 2013 Tingkat bunga mengambang Floating rate Tingkat bunga tetap Fixed rate 3 bulan 3-36 bulan 3 bulan 3-12 bulan 1-2 tahun 2 tahun Jumlah months months months months Years years Total Aset keuangan Financial assets Cash and cash Kas dan setara kas 49.689.178.942 - - - - - 49.689.178.942 equivalents Liabilitas keuangan Financial liabilities Utang pembiayaan Consumer financing konsumen - - 50.283.333 150.849.999 16.761.093 - 217.894.425 payable Utang sewa pembiayaan - 7.177.664.346 - - - - 7.177.664.346 Finance lease payable Jumlah liabilitas Total financial keuangan - 7.177.664.346 50.283.333 150.849.999 16.761.093 - 7.395.558.771 liabilities Bersih 49.689.178.942 7.177.664.346 50.283.333 150.849.999 16.761.093 - 42.293.620.171 Net These Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan 31 Desember 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk NOTES TO FINANCIAL STATEMENTS Continued 31 December 2013 Expressed in Rupiah, unless otherwise stated 64 30. MANAJEMEN RISIKO KEUANGAN Lanjutan 30. FINANCIAL RISK MANAGEMENT Continued b. Risiko Pasar Lanjutan b. Market Risk Continued Tabel berikut menjelaskan rincian aset dan liabilitas keuangan Perusahaan yang dikelompokkan menurut mana yang lebih awal antara tanggal repricing atau tanggal jatuh tempo kontraktual untuk melihat dampak perubahan tingkat suku bunga: Lanjutan The following table illustrates the Company’s financial assets and liabilities at carrying amounts, categorized by the earlier of contractual repricing of maturity dates to analyze the impact of changes in interest rate: Continued 2012 Tingkat bunga mengambang Floating rate Tingkat bunga tetap Fixed rate 3 bulan 3-36 bulan 3 bulan 3-12 bulan 1-2 tahun 2 tahun Jumlah months months months months Years years Total Aset keuangan Financial assets Cash and cash Kas dan setara kas 33.248.349.977 - - - - - 33.248.349.977 equivalents Liabilitas keuangan Financial liabilities Utang pembiayaan Consumer konsumen - - 33.522.222 167.611.110 217.894.437 - 419.027.769 financing payable Utang sewa pembiayaan - 7.947.186.772 348.091.183 1.064.596.026 - - 9.359.873.981 Finance lease payable Jumlah liabilitas Total financial keuangan - 7.947.186.772 381.613.405 1.232.207.136 217.894.437 - 9.778.901.750 liabilities Bersih 33.248.349.977 7.947.186.772 381.613.405 1.232.207.136 217.894.437 - 23.469.448.227 Net Tabel berikut menjelaskan sensitivitas atas kemungkinan perubahan tingkat suku bunga pasar, dengan variabel lain dianggap tetap, terhadap setara kas dan utang sewa pembiayaan: The following table illustrates the sensitivity to a reasonably possible change in market interest rates, with all other variables held constant, of the cash equivalents and finance lease payable: 2013 2012 Kenaikan suku bunga 1 100 basis poin 2.436.045.663 690.711.623 Increase in interest rate by 1 100 basis point Penurunan suku bunga 1 100 basis poin 2.436.045.663 690.711.623 Decrease in interest rate by 1 100 basis point Rincian kisaran suku bunga efektif atas masing-masing instrumen keuangan adalah sebagai berikut: The details of the range of the effective interest rate on each of the financial instruments are as follows: 2013 2012 Aset keuangan Financial assets Kas dan setara kas 2 - 10 1,75 - 6,5 Cash and cash equivalents Liabilitas keuangan Financial liabilities Utang pembiayaan konsumen 8,86 8,86 Consumer financing payable Utang sewa pembiayaan 13,52 11,75 Finance lease payable c. Risiko Likuiditas c. Liquidity Risk Risiko likuiditas adalah risiko terjadinya kerugian akibat adanya kesenjangan antara penerimaan dan pengeluaran. Terjadinya kesenjangan yang cukup besar akan menurunkan kemampuan Perusahaan untuk memenuhi liabilitasnya pada saat jatuh tempo. Manajemen risiko yang telah diterapkan Perusahaan adalah sebagai berikut: 1 Secara periodik melakukan penagihan kepada pelanggan agar melakukan pembayaran tepat waktu. 2 Mengusahakan pembelian secara kredit dan mengurangi pembelian secara tunai. Liquidity risk is the risk of suffering loss from the gap between receipt and expenditures that may decrease the Company’s ability to meet its obligations as they fall due. Risk management that has been applied by the Company are as follows: 1 Billing the customer periodically in order that they pay on a timely basis. 2 Tend to purchase on credit basis and minimize the cash transactions.