NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS

239 Indonesian language. PT RADANA BHASKARA FINANCE Tbk DAHULU PT HD FINANCE Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan 2013 dan untuk Tahun yang Berakhir pada Tanggal-tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT RADANA BHASKARA FINANCE Tbk FORMERLY PT HD FINANCE Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and 2013 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 95 30. NILAI WAJAR DARI INSTRUMEN KEUANGAN 30. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan perbandingan atas nilai tercatat dengan estimasi nilai wajar dari instrumen keuangan Perusahaan pada tanggal 31 Desember 2014 dan 2013: The following table sets out the comparison of the carrying values and estimated fair values of the Company’s financial instruments as of December 31, 2014 and 2013: 31 DesemberDecember 31, 2014 2013 Nilai tercatat Nilai tercatat Carrying Nilai wajar Carrying Nilai wajar value Fair value value Fair value Aset keuangan Financial assets Pinjaman yang diberikan dan piutang Loans and receivables Kas dan setara kas - Cash and cash equivalents - pihak ketiga 108.557.863 108.557.863 14.745.591 14.745.591 third parties Piutang pembiayaan Consumer financing konsumen - neto 2.334.620.687 1.362.587.764 1.784.363.254 1.143.625.330 receivables - net Piutang lain-lain Other receivables - pihak ketiga 15.616.683 15.616.683 8.830.975 8.830.975 third parties - - pihak berelasi 861.047 861.047 1.522.489 1.522.489 a related party - Aset lain-lain - jaminan sewa 927.950 927.950 655.500 655.500 Other assets - rent deposits Derivatif yang diperuntukan Derivative designated as sebagai instrumen lindung nilai hedging instruments Piutang derivatif - Derivative receivables - pihak ketiga 4.373.991 4.373.991 914.143 914.143 a third party Total 2.464.958.221 1.492.925.298 1.811.031.952 1.170.294.028 Total Liabilitas keuangan Financial liabilities Liabilitas keuangan yang diukur pada Financial liabilities measured nilai biaya perolehan diamortisasi at amortized cost Pinjaman - pihak ketiga 1.804.132.465 1.804.132.465 1.368.818.674 1.368.818.674 Borrowings - third parties Utang penyalur kendaraan - Dealers payable - pihak ketiga 24.177.798 24.177.798 17.747.956 17.747.956 third parties Utang premi asuransi - Insurance premium payables - pihak ketiga 3.147.266 3.147.266 3.233.499 3.233.499 third parties Beban akrual 24.760.473 24.760.473 16.185.003 16.185.003 Accrued expenses Utang imbalan kerja Short-term employee karyawan jangka pendek 3.298.254 3.298.254 3.259.948 3.259.948 benefits liability Utang lain - lain Other payables - pihak ketiga 14.365.106 14.365.106 16.639.460 16.639.460 third parties - - pihak berelasi 40.213.565 40.213.565 41.186.567 41.186.567 a related party - Wesel Bayar Jangka Menengah - neto 216.802.473 216.802.473 96.850.000 96.850.000 Medium-Term Notes - net Utang pemegang saham 102.000.000 102.000.000 25.000.000 25.000.000 Shareholders’ loan Total 2.232.897.400 2.232.897.400 1.588.921.107 1.588.921.107 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 di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya. Fair value is defined as the amount at which an 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, discounted cash flow models and option pricing models as appropriate. 239 240 Indonesian language. PT RADANA BHASKARA FINANCE Tbk DAHULU PT HD FINANCE Tbk CATATAN ATAS LAPORAN KEUANGAN Tanggal 31 Desember 2014 dan 2013 dan untuk Tahun yang Berakhir pada Tanggal-tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT RADANA BHASKARA FINANCE Tbk FORMERLY PT HD FINANCE Tbk NOTES TO THE FINANCIAL STATEMENTS As of December 31, 2014 and 2013 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 96

30. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan