the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
80
32. PERIKATAN lanjutan 32. COMMITMENTS continued
l. Pada tanggal 31 Desember 2015, bagian
fasilitas-fasilitas kredit pinjaman yang diperoleh Perusahaan namun belum digunakan adalah
sebagai berikut: l.
As of December 31, 2015, the unutilized portion of credit facilities obtained by the
Company is as follows:
• Rp290 milyar dari jumlah maksimum kredit
pinjaman Rp600 milyar dari fasilitas pinjaman bank sindikasi dari 6 enam
bank.
• Rp19 milyar dari jumlah maksimum Rp25
milyar dari fasilitas kredit cerukan dari PT Bank Mandiri Persero Tbk.
• Rp290 billion from a total maximum credit
facility of Rp600 billion obtained from a syndication of 6 six banks.
• Rp19 billion from a total maximum loan
facility of Rp25 billion from overdraft credit facility from PT Bank Mandiri Persero
Tbk.
33. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
33. MONETARY ASSETS
AND LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
Perusahaan dan Entitas Anak mengimpor tabung gas, barang jadi, komponen dan bahan baku untuk
digunakan dalam proses manufaktur produk- produknya. Pada tanggal 31 Desember 2015 dan
2014, Perusahaan dan Entitas Anak mempunyai aset dan liabilitas moneter dalam mata uang asing
sebagai berikut: The Company and a Subsidiary import gas
cylinders, merchandise, spare parts and raw materials to be used in the manufacture of their
products. As of December 31, 2015 and 2014, the Company and Subsidiary have monetary assets
and liabilities denominated in foreign currencies as follows:
2015 2014
Mata Uang Mata Uang
Asing Ekuivalen
Asing Ekuivalen
Foreign Equivalent
Foreign Equivalent
Currency Rp
Currency Rp
Aset Assets
Kas dan setara kas AS292.073
4.029.148.012 AS148.868
1.851.917.920 Cash and cash equivalents
Piutang -
- AS248.621
3.092.844.245 Receivables
Uang muka AS252.999
3.490.121.205 AS291.527
3.626.595.880 Advances
7.519.269.217 8.571.358.045
Liabilitas Liabilities
Hutang bank -
- AS7.830.125
97.257.990.699 Bank loan
Hutang usaha AS567.228
7.824.908.605 AS528.045
6.568.879.800 Trade payables
Hutang lain-lain AS225.157
3.106.040.815 AS18.365
228.460.600 Other payables
SG6.500 61.243.715
10.930.949.420 104.116.574.814
Liabilitas - neto 3.411.680.203
95.545.216.769 Liabilities - net
Pengaruh penyajian aset dan liabilitas moneter dalam mata uang asing, yang sebagian besar
adalah Dolar Amerika Serikat, berdasarkan kurs Rp13.175 per AS1 dan Rp9.671,15 per SG1,
yang berlaku pada tanggal 22 Maret 2016 adalah tidak signifikan.
The impact of presenting the Company’s and Subsidiary’s foreign currency denominated assets
and liabilities, which are substantially in United States Dollar, using the exchange rate prevailing
as of March 22, 2016 of Rp13,175 per US1 and Rp9,671.15 per SG1, is not material.
the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
81
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Perusahaan
dan Entitas Anak pada tanggal 31 Desember 2015 dan 2014:
The following table sets out the carrying values and estimated fair values of the financial instruments of
the Company and Subsidiaries as of December 31, 2015 and 2014:
2015 2014
Nilai tercatat Nilai wajar
Nilai tercatat Nilai wajar
Carrying values Fair values Carrying values
Fair values Aset Keuangan
Financial Assets
Aset Lancar Current Assets
Kas dan setara kas 27.923.049.210
27.923.049.210 37.042.570.821
37.042.570.821 Cash and cash equivalents
Investasi jangka pendek 1.112.548.930
1.112.548.930 1.232.479.376
1.232.479.376 Short-term investments
Piutang usaha 1.143.652.514.104 1.143.652.514.104 1.085.604.913.193 1.085.604.913.193
Trade receivables Piutang lain-lain
253.204.779.640 253.204.779.640 205.947.040.037 205.947.040.037 Other receivables
Aset Tidak Lancar Non-current Assets
Piutang pihak berelasi 546.302.208
546.302.208 519.955.024
519.955.024 Due from related parties
Uang jaminan 2.690.268.750
2.690.268.750 2.001.052.750
2.001.052.750 Security deposits
Aset lain-lain - piutang karyawan Other asset - loans to non-managerial
non-manajerial 1.753.753.836
1.753.753.836 2.321.384.255
2.321.384.255 employees
Jumlah 1.430.883.216.678 1.430.883.216.678 1.334.669.395.456 1.334.669.395.456
Total Liabilitas Keuangan
Financial Liabilities
Liabilitas Jangka Pendek Current Liabilities
Hutang bank dan cerukan 746.620.000.000 746.620.000.000 742.729.657.053 742.729.657.053
Bank loans and overdraft Hutang usaha
609.047.879.315 609.047.879.315 586.431.035.085 586.431.035.085 Trade payables
Hutang lain-lain 68.913.371.564
68.913.371.564 48.417.788.656
48.417.788.656 Other payables
Beban akrual 32.386.633.058
32.386.633.058 49.701.837.092
49.701.837.092 Accrued expenses
Liabilitas Jangka Panjang Non-current Liabilities
Uang jaminan 215.806.387.750 215.806.387.750 213.804.126.596 213.804.126.596
Security deposits
Jumlah 1.672.774.271.687 1.672.774.271.687 1.641.084.444.482 1.641.084.444.482
Total
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam
transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang
memadai melalui suatu transaksi yang wajar, selain dalam penjualan terpaksa atau penjualan likuidasi.
Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penilaian
lainnya. Fair value is defined as the amount at which the
instrument could be exchanged in a current transaction between parties who are willing and
have an adequate knowledge through a fair transaction arms length transaction, other than in
a forced or liquidation sale. Fair value is obtained from quoted market price, discounted cash flow
model, and other valuation models.
Nilai wajar untuk kas dan setara kas, investasi jangka pendek, piutang usaha dan piutang lain-lain,
hutang bank dan cerukan, hutang usaha dan hutang lain-lain, dan beban akrual mendekati nilai
tercatatnya karena bersifat jangka pendek. Fair values of cash and cash equivalents, short-
term investments, trade and other receivables, bank loans and overdraft, trade and other
payables, and accrued expenses approximate their carrying amounts due to their short-term nature.
Piutang pihak berelasi dan piutang karyawan non- manajerial dikenakan bunga pasar sehingga
memiliki nilai
wajar yang
mendekati nilai
tercatatnya. Due from related parties and receivables from non-
managerial employees are subject to market interest
rates, therefore,
the fair
values approximate their carrying amounts.
BGI memiliki liabilitas uang jaminan jangka panjang untuk tabung gas yang tidak dikenakan bunga.
Nilai wajar uang jaminan, dalam aset jangka panjang dan liabilitas jangka panjang, adalah sama
dengan nilai tercatatnya karena nilai wajar tidak dapat diukur secara andal.
BGI has long-term security deposit liabilities for gas cylinders which are non-interest bearing. The fair
values of security deposits, both non-current asset and non-current liability, presented above are the
same as the carrying amounts as the fair values cannot be reliably estimated.