Pengukuran Nilai Wajar 2013 amounted to Rp33,036,024,670, nil, and nil.

PT IMPACK PRATAMA INDUSTRI Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Lanjutan Per 30 September 2015 Tidak Diaudit dan Per 31 Desember 2014 dan 1 Januari 201431 Desember 2013 serta Untuk Periode 9 Sembilan Bulan yang Berakhir pada Tanggal 30 September 2015 Tidak Diaudit dan 2014 dan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2014 Dalam Rupiah Penuh PT IMPACK PRATAMA INDUSTRI Tbk AND SUBSIDIARIES INTERIM NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued As of September 30, 2015 Unaudited and as of December 2014 January 1, 2014December 31, 2013 and For the Period 9 Nine Months Ended as of September 30, 2015 unaudited and 2014 and For the Years Ended December 31, 2014 In Full Rupiah 117 Tingkat 2; dan c Input untuk aset atau liabilitas yang bukan berdasarkan data pasar yang dapat diobservasi input yang tidak dapat diobservasi Tingkat 3. c Inputs for the asset or liability that are not based on observable market data unobservable inputs Level 3. Nilai wajar atas aset dan liabilitas keuangan adalah sebagai berikut: The fair value of financial assets and liabilities are as follows: Nilai Tercatat Nilai Wajar Nilai Tercatat Nilai Wajar Nilai Tercatat Nilai Wajar Rp Rp Rp Rp Rp Rp Aset Keuangan Financial Asset Pinjaman dan Piutang Loans and Receivables Kas dan Setara Kas 156.545.651.067 156.545.651.067 392.235.219.196 392.235.219.196 370.317.182.025 370.317.182.025 Cash and Cash Equivalents Piutang Dagang Trade Receivables Pihak Berelasi 36.528.720.745 36.528.720.745 5.740.954.004 5.740.954.004 9.504.921.456 9.504.921.456 Related Parties Pihak Ketiga 108.238.620.826 108.238.620.826 160.509.169.974 160.509.169.974 168.805.746.286 168.805.746.286 Third Parties Piutang Pihak Berelasi Non Usaha 16.756.197 16.756.197 55.850.951 55.850.951 115.470.310.208 115.470.310.208 Due From Related Parties Non-Trade Aset Keuangan Lancar Lainnya 681.141.610 681.141.610 2.683.080.481 2.683.080.481 1.098.108.488 1.098.108.488 Other Current Financial Assets Aset Keuangan Tidak Lancar Lainnya 7.797.833.853 7.797.833.853 6.456.307.048 6.456.307.048 4.354.746.755 4.354.746.755 Other Non-Current Financial Assets Total 309.808.724.298 309.808.724.298 567.680.581.654 567.680.581.654 669.551.015.218 669.551.015.218 Total Liabilitas Keuangan Financial Liabilities Diukur pada biaya perolehan diamortisasi : Masured at amortized cost : Utang Bank 292.917.859.269 292.917.859.269 287.495.572.267 287.495.572.267 274.738.018.679 274.738.018.679 Bank Loans Utang Usaha 83.086.201.948 83.086.201.948 113.799.693.817 113.799.693.817 115.533.410.676 115.533.410.676 Trade Payables Utang Pihak Berelasi Non Usaha - - - - - - Due to Related Parties Non-Trade Liabilitas Keuangan Jangka Pendek Lainnya 20.391.891.625 20.391.891.625 21.260.318.559 21.260.318.559 17.637.439.939 17.637.439.939 Other Current Financial Liabilities Beban Akrual 28.747.602.655 28.747.602.655 20.820.073.977 20.820.073.977 20.625.736.822 20.625.736.822 Accrued Expenses Liabilitas Jangka Panjang yang Current Maturities of Jatuh Tempo Dalam 1 Tahun Long Term Liabilities Pinjaman Bank 29.976.579.167 29.976.579.167 28.079.133.333 28.079.133.333 31.144.744.120 31.144.744.120 Bank Borrowing Utang Sewa Pembiayaan 1.160.545.721 1.160.545.721 2.971.185.165 2.971.185.165 3.449.668.588 3.449.668.588 Finance Lease Payable Pinjaman Jangka Panjang setelah dikurangi Long Term Liabilities bagian yang jatuh tempo dalam 1 tahun net of current maturities Pinjaman Bank 78.177.172.125 78.177.172.125 93.702.172.125 93.702.172.125 82.456.224.932 82.456.224.932 Bank Borrowing Utang Sewa Pembiayaan 193.903.685 193.903.685 700.195.473 700.195.473 1.608.308.654 1.608.308.654 Finance Lease Payable Liabilitas Keuangan Jangka Panjang Lainnya 18.728.165.252 18.728.165.252 27.725.316.315 27.725.316.315 48.371.732.300 48.371.732.300 Other Long Term Financial Liabilities Total 553.379.921.447 553.379.921.447 596.553.661.031 596.553.661.031 595.565.284.710 595.565.284.710 Total 30 September 2015 September 30, 2015 31 Desember 2014 December 31, 2014 31 Desember 2013 December 31, 2013 38. Manajemen Modal 38. Capital Management Tujuan Perusahaan dalam mengelola permodalan adalah untuk melindungi kemampuan Perusahaan dalam mempertahankan kelangsungan usaha, sehingga entitas dapat tetap memberikan imbal hasil bagi pemegang saham dan manfaat bagi pemangku kepentingan lainnya dan untuk mengelola struktur modal yang optimal untuk meminimalisasi biaya modal yang efektif. Dalam rangka mengelola struktur modal, Perusahaan mungkin menyesuaikan jumlah dividen, menerbitkan saham baru atau menambahmengurangi jumlah utang. Perusahaan mengelola risiko ini dengan memonitor debt to equity ratio. Company objective in managing capital are to safeguard the Companys ability to maintain business continuity, so that the entity can continue to provide returns for shareholders and benefits for other stakeholders and to manage an optimal capital structure to minimize capital cost effective. In order to manage the capital structure, the Company may adjust the amount of dividends, issue new shares or increase decrease the amount of debt. The Company manages this risk by monitoring debt to equity ratio.