KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
33. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
33. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continueda. Risiko suku bunga atas nilai wajar dan arus kas
a. Fair value and cash flow interest rate risk
Risiko suku bunga atas nilai wajar atau arus kas adalah risiko dimana nilai wajar atau arus kas masa datang dari suatu instrumen keuangan akan berfluktuasi akibat perubahan suku bunga pasar. Eksposur Kelompok Usaha terhadap risiko perubahan suku bunga pasar terutama terkait dengan pinjaman bank jangka pendek dan pinjaman jangka panjangnya. Fluktuasi suku bunga mempengaruhi biaya atas pinjaman baru dan bunga atas saldo pinjaman Kelompok Usaha yang dikenakan suku bunga mengambang. Fair value and cash flow interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group is exposed to the risk of changes in market interest rates relates primarily to their short- term bank loans and long-term loans. Interest rate fluctuations influence the cost of new loans and the interest on the outstanding variable rate loans of the Group. Pada tanggal 31 Maret 2014, 3,3 dari utang Kelompok Usaha dikenakan suku bunga tetap. As of March 31, 2014, 3.3 of the Group’s debts have fixed interest rate. Kebijakan Kelompok Usaha terkait dengan risiko suku bunga adalah dengan mengelola biaya bunga melalui kombinasi pinjaman dengan suku bunga tetap dan variabel. Kelompok Usaha mengevaluasi perbandingan suku bunga tetap terhadap suku bunga mengambang dari pinjaman bank jangka pendek dan pinjaman jangka panjang sejalan dengan perubahan suku bunga yang relevan di pasar uang. Berdasarkan penilaian manajemen. pembiayaan baru akan ditentukan harganya pada suku bunga tetap atau mengambang. The Group policies relating to interest rate risk are to manage interest cost through a mix of fixed and variable rate debts. The Group evaluates the fixed to floating ratio of its short- term bank loans and long-term loans in line with movements of relevant interest rates in the financial markets. Based on management’s assessment. new financing will be priced either on a fixed or floating rate basis. Analisis sensitivitas untuk risiko suku bunga Sensitivity analysis for interest rate risk Pada tanggal 31 Maret 2014. jika tingkat suku bunga pinjaman meningkatmenurun sebesar 50 basis poin dengan semua variabel konstan. laba sebelum pajak untuk tahun yang berakhir pada tanggal tersebut lebih rendahtinggi sebesar US496. terutama sebagai akibat kenaikanpenurunan biaya bunga atas pinjaman dengan tingkat bunga mengambang. As of March 31, 2014, had the interest rate of the loans been 50 basis points higherlower with all other variables held constant. income before tax for the year then ended would have been US496 lowerhigher. mainly as a result of higherlower interest expense on loans with floating interest rates. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 31 Maret 2014 dan 31 Desember 2013 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2014 and December 31, 2013 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 14833. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
Parts
» Krakatau Steel 31 Maret 2014 rev
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» Dasar Penyajian Laporan Keuangan
» Dasar Penyajian Laporan Keuangan Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment of non-financial assets continued
» Impairment of non-financial assets continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition
» Provisi Provisions Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Imbalan kerja lanjutan Employee benefits continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba rugi per saham dasar Basic earnings loss per share
» Informasi segmen Segment information
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in equity of subsidiaries associates
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards that have been Published but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan
» SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED TIME DEPOSITS Krakatau Steel 31 Maret 2014 rev
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK continued
» PENYERTAAN SAHAM lanjutan Krakatau Steel 31 Maret 2014 rev
» INVESTMENTS IN SHARES OF STOCK continued
» ASET TETAP lanjutan Beban penyusutan dialokasikan sebagai berikut:
» FIXED ASSETS continued The allocation of depreciation expense is as
» ASET TETAP lanjutan FIXED ASSET continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» Fasilitas Open Account Financing OAF 1 yang
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» Liabilitas imbalan kerja jangka pendek Short-term employees’ benefits liabilities
» Liabilitas imbalan Kerja jangka panjang Long-term employees’ benefits liabilities
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN NETO Akun ini terdiri dari pendapatan dari:
» NET REVENUES Krakatau Steel 31 Maret 2014 rev
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko mata uang Foreign exchange rate risk
» Risiko kredit Credit risk Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS AND COMMITMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS AND
» KONTINJENSI CONTINGENCIES Krakatau Steel 31 Maret 2014 rev
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» VENTURA BERSAMA JOINT VENTURES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
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