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.