FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
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:
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
148
51. KELOMPOK INSTRUMEN KEUANGAN lanjutan 51. FINANCIAL
INSTRUMENTS BY
CATEGORY continued
a. Tingkat 1 : Nilai wajar diukur berdasarkan pada harga kuotasi tidak disesuaikan dalam
pasar aktif untuk aset atau liabilitas sejenis.
a. Level 1 : Fair values measured based on quoted prices unadjusted in active markets for
identical assets or liabilities. b. Tingkat 2 : Nilai wajar diukur berdasarkan teknik-
teknik valuasi, di mana seluruh input yang mempunyai efek yang signifikan
atas nilai wajar dapat diobservasi baik secara
langsung maupun
tidak langsung.
b. Level 2 : Fair values
measured based
on valuation techniques for which all inputs
which have a significant effect on the recorded fair values are observable,
either directly or indirectly.
c. Tingkat 3 : Nilai wajar diukur berdasarkan teknik-
teknik valuasi, di mana seluruh input yang mempunyai efek yang signifikan
atas nilai wajar tidak dapat diobservasi baik secara langsung maupun tidak
langsung . c. Level 3 :
Fair value measured based on valuation techniques for which inputs which have
a significant effect on the recorded fair value are not based on observable
market data.
Metode dan asumsi berikut ini digunakan untuk mengestimasi nilai wajar untuk setiap kelompok
instrumen keuangan yang praktis untuk memperkirakan nilai tersebut:
The following methods and assumptions were used to estimate the fair value of each class of financial
instruments for which it is practicable to estimate such value:
1. Kas dan setara kas, piutang usaha, piutang lain-lain
dan dana dalam pembatasan disajikan sebagai aset lancar.
1. Cash and cash equivalent, trade receivable, other receivable, restricted fund are presented as current
assets. Seluruh aset keuangan tersebut merupakan aset
keuangan jangka pendek yang akan jatuh tempo dalam waktu 12 bulan sehingga nilai tercatat aset
keuangan tersebut
kurang lebih
telah mencerminkan nilai wajarnya.
All these financial assets are short-term financial assets which is due within 12 months, thus the
carrying value of the financial assets approximate their fair value.
2. Investasi jangka pendek 2. Short-term investments
Investasi jangka pendek dicatat sebesar nilai wajar mengacu pada harga kuotasi yang dipublikasikan
pada pasar aktif. Short-term investments are carried at fair value
using the quoted prices published in the active market.
3. Penyertaan saham pada perusahaan Asosiasi 3. Investment in shares of stock in Associated
companies Penyertaan dalam saham biasa yang tidak memiliki
kuotasi pasar dengan kepemilikan saham di bawah 20,00 dicatat pada biaya perolehan karena nilai
wajarnya tidak dapat diukur secara handal. Investments in other unquoted ordinary shares
representing equity ownership interest of below 20.00 are carried at cost as their fair values
cannot be reliably measured.
4. Utang bank jangka pendek, utang usaha, utang
lain-lain, biaya masih harus dibayar dan uang muka pelanggan disajikan sebagai liabilitas jangka
pendek. 4. Short-term bank loan, trade payable, other
payable, accrued expense and advances from customer are presented as current liabilities.
Seluruh liabilitas keuangan tersebut merupakan liabilitas keuangan jangka pendek yang akan jatuh
tempo dalam waktu 12 bulan sehingga nilai tercatat liabilitas keuangan tersebut kurang lebih telah
mencerminkan nilai wajarnya. All these financial liabilities are short-term financial
liabilities which is due within 12 months, thus the carrying
value of
the financial
liabilities approximate their fair value.
5. Utang bank dan lembaga keuangan jangka panjang
5. Long-term bank loan and financial institution Nilai wajar pinjaman jangka mendekati nilai tercatat
karena tingkat suku bunganya dinilai ulang secara berkala.
Fair value of long-term debts approximate their carrying amounts largely due to their frequently
repriced interest rate.