TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 135 48. KELOMPOK INSTRUMEN KEUANGAN 48. 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 2014 dan 31 Desember 2013: The table below is a comparison by class of the carrying amounts and fair value of the Group’s financial instruments that are carried in the financial statements as of September 30, 2014 and December 31, 2013: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar Carrying value Fair value Carrying value Fair value ASET KEUANGAN FINANCIAL ASSETS Pinjaman yang diberikan dan piutang: Loans and receivables: Kas dan setara kas 104.492.572.558 104.492.572.558 140.454.346.595 140.454.346.595 Cash and cash equivalents Piutang usaha - bersih 642.626.299.566 642.626.299.566 612.221.372.920 612.221.372.920 Trade receivables - net Piutang lain-lain - bersih 562.333.616.620 562.333.616.620 600.257.105.641 600.257.105.641 Other receivables - net Dana dalam pembatasan 279.689.803.918 279.689.803.918 285.234.206.220 285.234.206.220 Restricted funds Piutang pihak Due from related berelasi - bersih 2.040.091.737.013 2.040.091.737.013 1.791.605.397.563 1.791.605.397.563 parties – net Aset lain-lain 7.681.551.003 7.681.551.003 3.279.015.157 3.279.015.157 Other Assets Aset keuangan tersedia Available for sale financial untuk dijual: assets: Investasi jangka pendek 89.227.862.008 89.227.862.008 88.880.105.519 88.880.105.519 Short-term investment Jumlah aset keuangan 3.726.143.442.686 3.726.143.442.686 3.521.931.549.615 3.521.931.549.615 Total financial assets LIABILITAS KEUANGAN FINANCIAL LIABILITIES Liabilitas keuangan yang dicatat berdasarkan Financial liabilities biaya perolehan measured diamortisasi: at amortized cost: Utang bank dan Short-term bank and lembaga keuangan financial institution jangka pendek 828.091.751.342 828.091.751.342 815.520.870.533 815.520.870.533 loans Utang usaha - pihak ketiga 206.628.580.724 206.628.580.724 181.171.057.178 181.171.057.178 Trade payables - third parties Utang lain-lain 204.717.780.319 204.717.780.319 268.468.795.950 268.468.795.950 Other payables Biaya masih harus dibayar 127.162.990.879 127.162.990.879 247.199.822.053 247.199.822.053 Accrued expenses Uang muka pelanggan 532.115.223.397 532.115.223.397 308.524.405.385 308.524.405.385 Advances from customers Liabilitas jangka panjang Long-term debts Utang usaha 17.182.834.290 17.182.834.290 17.193.791.670 17.193.791.670 Trade payable Utang bank 606.211.488.998 606.211.488.998 632.121.680.898 632.121.680.898 Bank loans Utang pembelian Liability for purchase of aset tetap 2.248.310.262 2.248.310.262 2.693.230.709 2.693.230.709 fixed assets Utang pihak berelasi 40.943.029.944 40.943.029.944 19.614.553.028 19.614.553.028 Due to related parties Utang obligasi dan obligasi konversi Bonds payable and due from yang jatuh tempo 2.076.040.000.000 2.076.040.000.000 2.072.130.000.000 2.072.130.000.000 redemption of convertible bonds Jumlah liabilitas keuangan 4.641.341.990.155 4.641.341.990.155 4.564.638.207.404 4.564.638.207.404 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.