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