Tujuan dan Kebijakan Manajemen Risiko Keuangan

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 112 - Risiko Nilai Tukar Mata Uang Asing Foreign Exchange Risk Risiko nilai tukar mata uang asing merupakan risiko nilai wajar atau arus kas masa datang dari instrumen keuangan yang berfluktuasi akibat perubahan nilai tukar mata uang asing. Beratnya risiko ini secara dominan dapat ditoleransi. Eksposur Grup terhadap nilai tukar berasal dari pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya. Foreign exchange rate risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in foreign exchange rates. This severity level of risk is dominantly tolerable. Exposure of the Group against foreign exchange risk mainly relates to short-term loans, other account payable, accrued expense, loans payable, derivative liability, bonds payable and other non-current liabilities. Selain, pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya, Grup memiliki eksposure transaksi mata uang. Eksposur tersebut timbul pada saat transaksi dilakukan dengan mata yang selain mata uang fungsional Perusahaan. Other than the short-term loans, other account payable, accrued expense, loans payable, derivative, bonds payable and other non-current liabilities, the Group has transactional currency exposures. Such exposure arises when the transaction is dominated in currencies other than the Company’s functional currency. Pada tanggal 30 September 2015 dan 31 Desember 2014, Perusahaan mempunyai aset dan liabilitas moneter dalam mata uang asing sebagai berikut: As of September 30, 2015 and December 31, 2014, Group had monetary assets and liabilities in foreign currencies as follows: Mata uang Mata uang asing Ekuivalen asing Ekuivalen Foreign Equivalent in Foreign Equivalent in currency Rp currency Rp Aset Assets Kas dan setara kas USD 10.221.172 149.811.721.339 16.780.731 208.752.291.011 Cash and cash equivalents EUR 55.572 916.500.021 55.984 847.208.142 Piutang usaha USD 347.383 5.091.586.769 592.108 7.365.821.787 Trade accounts receivable Piutang lain-lain USD 2.072.141 30.371.375.181 1.080.595 13.442.600.681 Other accounts receivable Uang muka jangka panjang USD 131.980.218 1.934.434.054.640 49.861.475 620.276.750.369 Long-term advances Jumlah aset 2.120.625.237.950 850.684.671.990 Total assets Liabilitas Liabilities Pinjaman jangka pendek USD - - 168.900.000 2.101.116.000.000 Short-term loans Utang usaha USD 14.426.041 211.442.484.985 21.880.038 272.187.673.452 Trade accounts payable Utang lain-lain USD 30.728.324 450.385.051.029 29.615.856 368.421.244.076 Other accounts payable SGD 4.166 42.803.359 7.838 73.845.788 AUD 400 4.108.068 400 4.087.292 EUR 292.448 4.823.049.798 - - Beban akrual USD 36.503.928 535.038.078.440 66.951.805 832.880.450.520 Accrued expenses EUR 52.310 862.704.629 9.605 145.356.274 SGD 109.075 1.120.633.982 - - Utang pinjaman USD 369.228.289 5.411.779.036.562 356.219.678 4.431.372.798.265 Loans payable Utang obligasi USD 50.663.038 742.568.142.595 44.158.080 549.326.515.465 Bonds payable Liabilitas derivatif USD 47.871.221 701.648.482.441 55.290.338 687.811.806.916 Derivative liability Liabilitas tidak lancar lainnya USD 21.996.576 322.403.821.573 6.295.185 78.312.097.825 Other non-current liabilities Jumlah liabilitas 8.382.118.397.461 9.321.651.875.873 Total liabilities Liabilitas - Bersih 6.261.493.159.511 8.470.967.203.883 Liabilities - Net 30 September September 30, 2015 31 Desember December 31, 2014