INFORMASI SEGMEN Management Use of Judgment,

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 67

31. ASET DAN LIABILITAS KEUANGAN Lanjutan

Manajemen Risiko Keuangan Lanjutan v. Risiko Harga Risiko harga adalah risiko fluktuasi nilai instrumen keuangan sebagai akibat perubahan harga pasar. Perseroan saat ini tidak menghadapi risiko harga.

31. FINANCIAL ASSETS AND LIABILITIES Continued

Financial Risk Management Continued v. Price Risk Price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices. Currently, the Company did not encounter price risk. Nilai Wajar Aset dan Liabilitas Keuangan Tabel berikut menyajikan nilai tercatat dan nilai wajar dari masing-masing kategori instrumen keuangan Perseroan yang tercatat pada Laporan Posisi Keuangan 31 Desember 2013 dan 2012: The Fair Values of Financial Assets and Liabilities The following table sets out the carrying values and estimated fair values of each category of the Company’s financial instruments carried in the Statements of Financial Position as of December 31, 2013 and 2012: Nilai Tercatat Carrying Nilai Wajar Amount Fair Value ASET KEUANGAN FINANCIAL ASSETS Nilai Wajar melalui Laba Rugi - - Fair Value through Profit or Loss Pinjaman yang Diberikan dan Piutang Loans and Receivables Kas dan Setara Kas 23.068 23.068 Cash and Cash Equivalents Piutang Usaha - Bersih 78.952 78.952 Trade Receivables - Net Piutang Bukan Usaha - Bersih 227 227 Non-Trade Receivables - Net Uang Jaminan 98.706 98.706 Refundable Deposits Dimiliki Hingga Jatuh Tempo - - Held to Maturity Kelompok Tersedia untuk Dijual - - Avaiable for Sale Jumlah Aset Keuangan 200.953 200.953 Total Financial Assets LIABILITAS KEUANGAN FINANCIAL LIABILITIES Nilai Wajar melalui Laba Rugi - - Fair Value through Profit or Loss Diukur dengan Biaya Perolehan Diamortisasi At Amortized Cost Utang Usaha 36.859 36.859 Trade Payables Utang Bukan Usaha dan Beban Masih Non-Trade Payables and Accrued Harus Dibayar 22.900 22.900 Expenses Pinjaman Bank - Jangka Pendek 12.100 12.100 Bank Loan - Short-term Pinjaman Bank - Jangka Panjang 75.167 73.793 Bank Loan - Long-term Uang Jaminan Pelanggan 3.336 3.336 Customers Deposits Utang Sewa Pembiayaan 507 507 Finance Lease Payables Jumlah Liabilitas Keuangan 150.869 149.495 Total Financial Liabilities 2 0 1 3