TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 147 51. KELOMPOK INSTRUMEN KEUANGAN 51. FINANCIAL INSTRUMENTS BY CATEGORY Tabel di bawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari instrumen keuangan Grup yang tercatat dalam laporan keuangan pada tanggal 30 September 2013 dan 31 Desember 2012. The table below is a comparison by class of the carrying amounts and fair value of Group’s financial instrument that are carried in the financial statements as of September 30, 2013 and December 31, 2012. 30 September 2013 31 Desember 2012 September 30, 2013 December 31, 2012 Nilai tercatat Nilai wajar Nilai tercatat Nilai tercatat Carrying value Fair value Carrying value Carrying value ASET KEUANGAN FINANCIAL ASSETS Pinjaman yang diberikan dan piutang: Loans and receivables: Kas dan setara kas 207.234.077.667 207.234.077.667 268.369.116.374 268.369.116.374 Cash and cash equivalents Piutang usaha - bersih 755.755.242.860 755.755.242.860 1.032.964.819.264 1.032.964.819.264 Trade receivables - net Piutang lain-lain - bersih 404.705.484.506 404.705.484.506 269.007.124.393 269.007.124.393 Piutang lain-lain - bersih Dana dalam pembatasan 397.356.863.356 397.356.863.356 309.783.703.675 309.783.703.675 Restricted funds Piutang pihak berelasi Due from related parties - bersih 138.995.147.986 138.995.147.986 64.236.985.781 64.236.985.781 - net Aset lain-lain 82.548.297.016 82.548.297.016 86.547.569.447 86.547.569.447 Other assets Aset keuangan tersedia Available for sale financial untuk dijual: assets: Investasi jangka pendek 5.757.401.054 5.757.401.054 24.233.263.875 24.233.263.875 Short-term investment Jumlah aset keuangan 1.992.352.514.445 1.992.352.514.445 2.055.142.582.809 2.055.142.582.809 Total financial assets LIABILITAS KEUANGAN FINANCIAL LIABILITIES Liabilitas keuangan yang dicatat berdasarkan biaya perolehan Financial liabilities measured diamortisasi at amortized cost Utang bank jangka pendek 1.006.930.084.400 1.006.930.084.400 418.955.235.015 418.955.235.015 Short-term bank loans Utang usaha 158.099.222.837 158.099.222.837 439.525.064.648 439.525.064.648 Trade payables - third parties Utang lain-lain 257.187.501.292 257.187.501.292 377.958.623.509 377.958.623.509 Other payables - third parties Biaya masih harus dibayar 284.307.178.084 284.307.178.084 302.406.875.904 302.406.875.904 Accrued expenses Uang muka pelanggan 717.304.585.133 717.304.585.133 482.876.336.010 482.876.336.010 Advances from customers Liabilitas jangka panjang Long-term debts Utang usaha 17.182.834.284 17.182.834.284 20.658.098.780 20.658.098.780 Trade payable Utang bank dan Bank and financial institution lembaga keuangan 859.178.841.112 859.178.841.112 1.346.618.265.814 1.346.618.265.814 loans Utang pembelian aset tetap 2.922.973.908 2.922.973.908 4.981.258.106 4.981.258.106 Obligation under capital lease Utang pihak berelasi 2.165.327.900 2.165.327.900 305.664.850.638 305.664.850.638 Due to related parties Utang obligasi 1.686.974.439.293 1.686.974.439.293 1.583.060.348.323 1.583.060.348.323 Bonds payable Liabilitas derivatif 258.570.354.735 258.570.354.735 207.578.734.200 207.578.734.200 Derivative liabilities Jumlah liabilitas keuangan 5.250.823.342.978 5.250.823.342.978 5.490.283.690.947 5.490.283.690.947 Total financial liabilities 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 di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar dan model arus kas diskonto. Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms- length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices and discounted cash flow models. PSAK No. 60, “Instrumen Keuangan: Pengungkapan” mensyaratkan pengungkapkan atas pengukuran nilai wajar dengan tingkat hirarki nilai wajar sebagai berikut: PSAK No. 60, “Financial Instruments: Disclosures” requires disclosure of fair value measurements by level of the following fair value measurement hierarchy: