Tujuan dan Kebijakan Manajemen Risiko Keuangan

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 109 - 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 2014 dan 31 Desember 2013, Perusahaan mempunyai aset dan liabilitas moneter dalam mata uang asing sebagai berikut: As of September 30, 2014 and December 31, 2013, 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 23.648.352 288.793.672.059 58.723.255 715.777.761.046 Cash and cash equivalents EUR 56.121 869.601.079 56.535 950.966.972 GBP - - 1.269 25.495.777 Piutang usaha USD 272.890 3.332.536.951 227.853 2.777.305.219 Trade accounts receivable Piutang lain-lain USD 11.209.599 136.891.624.822 5.986.257 72.966.485.477 Other accounts receivable Uang muka jangka panjang USD 47.905.011 585.015.990.912 145.700.853 1.775.947.701.361 Long-term advances Jumlah aset 1.014.903.425.823 2.568.445.715.852 Total assets Liabilitas Liabilities Utang usaha USD 25.328.639 309.313.333.990 31.643.142 385.698.262.234 Trade accounts payable Pinjaman jangka pendek USD 120.000.000 1.465.440.000.000 163.900.000 1.997.777.100.000 Short-term loans Utang lain-lain USD 28.595.502 349.208.265.579 19.532.561 238.082.391.184 Other accounts payable SGD 4.166 39.931.901 4.575 44.048.439 AUD 400 4.261.996 400 4.350.264 EUR 10.628 164.681.635 10.628 178.779.105 Beban akrual USD 40.717.954 497.247.655.937 48.692.575 593.513.794.443 Accrued expenses GBP - - 60.000 1.205.820.000 SGD - - 24.528 236.153.755 Utang pinjaman USD 423.618.564 5.173.229.906.170 383.314.308 4.672.218.094.694 Loans payable Utang obligasi USD 42.264.884 516.138.759.750 36.948.722 450.367.972.948 Bonds payable Liabilitas derivatif USD 57.152.976 697.952.142.840 56.904.241 693.605.795.916 Derivative liability Liabilitas tidak lancar lainnya USD 6.130.951 74.871.171.520 5.655.388 68.933.522.431 Other non-current liabilities Jumlah liabilitas 9.083.610.111.318 9.101.866.085.414 Total liabilities Liabilitas - Bersih 8.068.706.685.495 6.533.420.369.562 Liabilities - Net 30 September September 30, 2014 31 Desember December 31, 2013