MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued

PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 102 35. MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT continued b. Risiko mata uang asing lanjutan b. Foreign currency risk continued Grup memiliki aset dan liabilitas moneter dalam mata uang asing sebagai berikut: T he Group’s monetary assets and liabilities denominated in foreign currencies were as follows: 30 SeptemberSeptember 30, 2016 31 DesemberDecember 31, 2015 Dalam mata Setara dalam Dalam mata Setara dalam uang asing Rupiah uang asing Rupiah In foreign Equivalent In foreign Equivalent currencies in Rupiah currencies in Rupiah Aset Assets Kas dan setara kas AS 27.726.853 360.394 AS 55.120.190 760.383 Cash and cash equivalents SG 280 2,67 SG 3.139 31 Piutang usaha AS 36.435.904 474.073 AS 50.261.643 693.359 Trade receivables SG 25.768 245 SG 28.990 283 Aset keuangan lancar lainnya AS 677.188 8.802 AS 686.400 9.469 Other current financial assets Piutang pihak berelasi € 242.500 3.535 € 242.495 3.654 Due from related parties AS 509 7 AS 509 7 Aset keuangan tidak lancar lainnya AS 843.628 10.965 AS 2.538.342 35.016 Other non-current financial assets Total 857.287 1.502.202 Total Liabilitas Liabilities Pinjaman bank jangka pendek AS 27.831.958 361.760 AS 15.824.033 218.293 Short-term bank loans Utang usaha AS 3.941.466 51.231 AS 6.346.037 87.544 Trade payables SG 115.040 1.095 SG 107.617 1.049 Liabilitas jangka pendek lainnya AS 944.842 12.281 AS 231.157 3.189 Other current liabilities Beban akrual AS 10.233.776 133.019 AS 18.140.007 250.241 Accrued expenses Pinjaman bank jangka panjang AS 4.920.980 63.963 AS 37.648.955 519.367 Long-term bank loans Total 622.254 1.079.683 Total Aset neto 231.250 422.519 Net assets Apabila aset dan liabilitas moneter dalam mata uang asing pada tanggal 30 September 2016 dijabarkan ke dalam Rupiah dengan menggunakan kurs tengah transaksi yang dipublikasikan Bank Indonesia pada tanggal 27 Oktober 2016, maka aset moneter neto akan meningkat sebesar Rp439. Had monetary assets and liabilities denominated in foreign currencies as of September 30, 2016 been translated to the Rupiah using the middle rate transaction published by Bank Indonesia as of Oktober 27, 2016, the net monetary assets would have been increased by approximately Rp439. PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 September 2016 dan untuk Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and for the Nine-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 103 35. MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT continued