PERPAJAKAN Lanjutan Laporan Tahunan | Bintang Mitra Semesta Raya

PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada dan Untuk Tahun Yang Berakhir Tanggal 31 Desember 2015 Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of and For The Year Ended December 31, 2015 Expressed in Rupiah, Unless Otherwise Stated 99

33. INSTRUMEN KEUANGAN Lanjutan

33. FINANCIAL INSTRUMENTS Continued

Instrumen keuangan dengan nilai tercatat yang kurang lebih sebesar nilai wajarnya Manajemen menetapkan bahwa nilai tercatat berdasarkan jumlah nominal piutang lancar lain-lain. utang lancar usaha dan lain-lain dan biaya masih harus dibayar. serta utang bank jangka pendek kurang lebih sebesar nilai wajarnya karena instrumen keuangan tersebut berjangka pendek. Manajemen menetapkan bahwa nilai tercatat berdasarkan jumlah nominal kas dan setara kas. piutang usaha dan nilai tercatat dari utang jangka panjang dengan suku bunga mengambang kurang lebih sebesar nilai wajarnya karena dinilai ulang secara berkala. Klasifikasi instrumen keuangan Tabel berikut menjabarkan perbandingan antara jumlah tercatat dan nilai wajar instrumen keuangan Perusahaan dan Entitas Anak yang dicatat di laporan keuangan konsolidasian: Financial instruments with carring value of approximately at fair value Management has determined that the carrying value based on nominal amount in other current receivables. current liabilities and other payable and accrued expenses. as well as short-term bank debt of approximately at fair value as financial instruments the short term Management has determined that the carrying value based on nominal amount of cash and cash equivalents. accounts receivable and the carrying value of long-term debt with floating interest rate approximately equal to their fair value due to be reassessed regularly. Classification of financial instruments The following table sets out a comparison of the carrying amounts and fair value of the Company and Subsidiaries’ financial instruments that are carried in the consolidated financial statements: Nilai tercatat Nilai wajar Carrying value Fair value 31 Desember 2015 December 31. 2015 Aset keuangan Financial assets Kas dan setara kas 53.509.160.902 53.509.160.902 Cash and cash equivalents Piutang usaha pihak ketiga 277.523.096.904 277.523.096.904 Trade receivables third parties Piutang lain-lain 34.329.483.347 34.329.483.347 Other receivables Liabilitas keuangan Financial liabilities Utang jangka pendek 189.606.872.195 189.606.872.195 Short term loan Utang usaha pihak ketiga 24.742.326.555 24.742.326.555 Trade payables - third parties Utang lain-lain 47.767.852.376 47.767.852.377 Other payable Biaya masih harus dibayar 10.270.833.098 10.270.833.097 Accrued expenses Utang jangka panjang Long term loan: Kurang dari satu tahun 22.979.953.374 22.979.953.374 Current portion Bagian jangka panjang 56.590.955.720 56.590.955.720 Long term payable portion Jumlah 717.320.534.471 717.320.534.471