Risk management TUJUAN DAN
31. TUJUAN DAN
KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued Risiko likuiditas lanjutan Liquidity risk continued Tabel di bawah ini merupakan jadwal jatuh tempo liabilitas keuangan Grup berdasarkan pembayaran kontraktual semula yang tidak didiskontokan: The table below summarizes the maturity profile of the Group’s financial liabilities based on original contractual undiscounted amounts to be paid: Nilai tercatat Biaya transaksi pada tanggal Kurang dari Lebih dari atas hutang Carrying value Below Over Debt issuance as of 31 Desember 1 tahunyear 1-2 tahunyears 2-3 tahunyears 3-5 tahunyears 5 tahunyears cost December 2011 Hutang jangka pendekShort-term debts Hutang bankBank loans 14.510.636.405 - - - - - 14.510.636.405 Hutang usaha kepada pihak ketigaTrade payables to third parties 90.436.018.707 - - - - - 90.436.018.707 Hutang lain-lainOther payables 396.388.018 - - - - - 396.388.018 Biaya masih harus dibayarAccrued expenses 52.313.378.077 - - - - - 52.313.378.077 Hutang jangka panjangLong-term debts Hutang bankBank loans 70.202.037.567 24.230.051.719 25.000.000.000 15.000.000.000 10.000.000.000 274.441.667 144.157.647.619 Hutang kepada pemasokDue to suppliers 17.385.932.783 - - - - - 17.385.932.783 Hutang pembiayaan konsumenConsumer financing payable 154.923.318 130.808.639 - - - - 285.731.957 JumlahTotal 245.399.314.875 24.360.860.358 25.000.000.000 15.000.000.000 10.000.000.000 274.441.667 319.485.733.566 Risiko harga komoditas Dampak risiko harga komoditas yang dihadapi Grup terutama sehubungan dengan pembelian bahan baku utama seperti bahan baku keramik body dan glazur. Harga bahan baku tersebut secara langsung dipengaruhi oleh fluktuasi harga komoditas serta tingkat permintaan dan penawaran di pasar. Kebijakan Grup untuk meminimalkan risiko yang berasal dari fluktuasi harga komoditas adalah dengan menjaga tingkat persediaan bahan baku keramik body dan glazur secara optimal untuk meyakinkan produksi yang berkelanjutan. Selain itu, Grup juga mengurangi risiko ini dengan selalu melakukan pembandingan harga dari beberapa pemasok untuk mendapatkan barang dengan harga yang paling menguntungkan. Commodity price risk The Group’s exposure to commodity price risk relates primarily to the purchase of the major raw materials, such as tiles body and glaze. The prices of these raw materials are directly affected by commodity price fluctuations and the level of demand and supply in the market. The Group’s policy is to minimize the risks arising from the fluctuations in the commodity prices by maintaining the optimum inventory level of tiles body and glaze to ensure continuous production. In addition, the Group may seek to mitigate its risks by doing price comparison from several suppliers to get the most favorable price. PT ARWANA CITRAMULIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT ARWANA CITRAMULIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the years ended December 31, 2011 and 2010 Expressed in Rupiah, Unless Otherwise Stated 8631. TUJUAN DAN
Parts
» U M U M a. Pendirian perusahaan
» GENERAL a. The Company’s establishment
» Penawaran umum saham perusahaan The Company’s public offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan
» The Company’s Subsidiaries continued
» Dewan komisaris, direksi, komite audit
» Commissioners, directors, audit committee
» U M U M lanjutan d. Dewan komisaris, direksi, komite audit
» GENERAL continued d. Commissioners, directors, audit committee
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING a. Dasar
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation Sejak Tanggal 1 Januari 2011
» Principles of consolidation continued Sejak Tanggal 1 Januari 2011 lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Cash equivalents IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cadangan penurunan nilai piutang
» Allowance for impairments of receivables
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Pajak penghasilan badan SUMMARY OF SIGNIFICANT ACCOUNTING
» Corporate income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per share SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi entitas sepengendali SUMMARY OF SIGNIFICANT ACCOUNTING
» Restructuring transactions of entities under common control
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment reporting Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan Financial assets continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penerapan standar akuntansi revisi lain dan
» Pertimbangan Judgment MANAGEMENT’S USE
» Judgment continued Penentuan MANAGEMENT’S USE
» Estimasi dan Asumsi Estimates and Assumptions
» PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN,
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, arna annual report 2011
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA arna annual report 2011
» TRADE RECEIVABLES arna annual report 2011
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN arna annual report 2011
» INVENTORIES arna annual report 2011
» PREPAID EXPENSES arna annual report 2011
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TETAP arna annual report 2011
» FIXED ASSETS arna annual report 2011
» ASET TETAP lanjutan arna annual report 2011
» FIXED ASSETS continued arna annual report 2011
» ASET TETAP lanjutan FIXED ASSETS continued
» OTHER NON-CURRENT ASSETS This account consists of:
» HUTANG JANGKA PENDEK arna annual report 2011
» SHORT-TERM DEBTS This account consists of the following:
» HUTANG JANGKA PENDEK lanjutan SHORT-TERM DEBTS continued
» HUTANG USAHA KEPADA PIHAK KETIGA
» TRADE PAYABLES TO THIRD PARTIES
» HUTANG USAHA KEPADA PIHAK KETIGA lanjutan
» TRADE PAYABLES arna annual report 2011
» HUTANG LAIN-LAIN OTHER PAYABLES
» ACCRUED EXPENSES arna annual report 2011
» PERPAJAKAN TAXATION arna annual report 2011
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG JANGKA PANJANG LONG-TERM DEBTS
» HUTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM arna annual report 2011
» CAPITAL STOCK arna annual report 2011
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR - BERSIH
» ADDITIONAL PAID-IN CAPITAL - NET
» DIVIDEN KAS arna annual report 2011
» CASH DIVIDEND arna annual report 2011
» DIVIDEN KAS lanjutan CASH DIVIDEND continued
» SELISIH NILAI arna annual report 2011
» DIFFERENCE ARISING FROM RESTRUCTURING TRANSACTIONS OF ENTITIES UNDER COMMON
» PENJUALAN BERSIH arna annual report 2011
» NET SALES arna annual report 2011
» BEBAN POKOK PENJUALAN arna annual report 2011
» BEBAN USAHA arna annual report 2011
» OPERATING EXPENSES arna annual report 2011
» BEBAN LAIN-LAIN - BEBAN KEUANGAN
» OTHER EXPENSES - FINANCE COSTS
» EARNINGS PER SHARE arna annual report 2011
» TRANSAKSI DENGAN arna annual report 2011
» TRANSACTIONS WITH arna annual report 2011
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL TUJUAN DAN
» TUJUAN DAN arna annual report 2011
» INFORMASI SEGMEN arna annual report 2011
» SEGMENT INFORMATION arna annual report 2011
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