MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENT Continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 82 35. MANAJEMEN RISIKO KEUANGAN Lanjutan 35. FINANCIAL RISK MANAGEMENT Continued a. Risiko Kredit Lanjutan a. Credit Risk Continued Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang penilaian penurunan nilainya dibedakan antara yang dinilai secara individual dan kolektif. The following table illustrates the detail of financial assets distinguished between those assessed individually and collectively. 30 September 2015 Individual Kolektif Jumlah Individual Collective Total Kas dan setara kas 66.079.573.405 - 66.079.573.405 Cash and cash equivalents Piutang usaha 1.583.296.865 26.766.969.555 28.350.266.420 Trade receivables Piutang lain-lain 9.418.957.197 - 9.418.957.197 Other receivables Aset reverse repo 34.483.128.165 - 34.483.128.165 Reverse repo assets 111.564.955.632 26.766.969.555 138.331.925.187 Dikurangi: Less: Cadangan kerugian penurunan nilai 1.583.296.865 314.681.576 1.897.978.441 Allowance for impairment losses 109.981.658.767 26.452.287.979 136.433.946.746 31 Desember December 2014 Individual Kolektif Jumlah Individual Collective Total Kas dan setara kas 47.588.297.793 - 47.588.297.793 Cash and cash equivalents Piutang usaha 23.799.324.612 13.917.536.679 37.716.861.291 Trade receivables Piutang lain-lain 7.814.773.386 - 7.814.773.386 Other receivables 79.202.395.791 13.917.536.679 93.119.932.470 Dikurangi: Less: Cadangan kerugian penurunan nilai 1.451.950.929 634.315.553 2.086.266.482 Allowance for impairment losses 77.750.444.862 13.283.221.126 91.033.665.988 31 Desember December 2013 Individual Kolektif Jumlah Individual Collective Total Kas dan setara kas 50.006.905.442 - 50.006.905.442 Cash and cash equivalents Piutang usaha 20.103.263.989 - 20.103.263.989 Trade receivables Piutang lain-lain 46.367.670 - 46.367.670 Other receivables Aset keuangan tersedia untuk dijual 252.335.000 - 252.335.000 Available-for-sale financial assets 70.408.872.101 - 70.408.872.101 Dikurangi: Less: Cadangan kerugian penurunan nilai 1.523.501.250 - 1.523.501.250 Allowance for impairment losses 68.885.370.851 - 68.885.370.851 b. Risiko Pasar b. Market Risk Risiko pasar adalah risiko di mana nilai wajar atau arus kas masa depan dari suatu instrumen keuangan berfluktuasi karena perubahan pada harga pasar, seperti suku bunga, mata uang dan harga. Risiko pasar yang melekat kepada perusahaan adalah risiko mata uang asing, di mana perusahaan melakukan transaksi dalam mata uang asing dan memiliki aset dan liabilitas keuangan yang didenominasi dalam mata uang asing. Sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini, Perusahaan masih belum menerapkan manajemen risiko atas risiko pasar. Market risks is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, such as interest rate, currency and price. Market risk attributable to the Company is currency risk, as the Company entered into transactions denominated in foreign currencies and has financial assets and liabilities denominated in foreign currencies. Up to the date of completion of these consolidated financial statements, the Company has not yet applied the risk management over the market risk. These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 83 35. MANAJEMEN RISIKO KEUANGAN Lanjutan 35. FINANCIAL RISK MANAGEMENT Continued