Tujuan dan Kebijakan Manajemen Risiko Keuangan
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 111 - Risiko Nilai Tukar Mata Uang Asing
Foreign Exchange Risk Risiko nilai tukar mata uang asing merupakan
risiko nilai wajar atau arus kas masa datang dari instrumen keuangan yang berfluktuasi akibat
perubahan nilai tukar mata uang asing. Beratnya risiko ini secara dominan dapat ditoleransi.
Eksposur Grup terhadap nilai tukar berasal dari pinjaman jangka pendek, utang lain-lain, beban
akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya.
Foreign exchange rate risk is the risk that the fair value or future cash flows of financial
instruments will fluctuate due to changes in foreign exchange rates. This severity level of risk
is dominantly tolerable. Exposure of the Group against foreign exchange risk mainly relates to
short-term loans, other account payable, accrued expense, loans payable, derivative liability,
bonds payable and other non-current liabilities.
Selain, pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif,
utang obligasi dan liabilitas tidak lancar lainnya, Grup memiliki eksposure transaksi mata uang.
Eksposur tersebut timbul pada saat transaksi dilakukan dengan mata yang selain mata uang
fungsional Perusahaan. Other than the short-term loans, other account
payable, accrued expense, loans payable, derivative, bonds payable and other non-current
liabilities, the Group has transactional currency exposures. Such exposure arises when the
transaction is dominated in currencies other than the Company’s functional currency.
Pada tanggal 30 Juni 2015 dan 31 Desember 2014, Perusahaan mempunyai aset dan liabilitas
moneter dalam mata uang asing sebagai berikut: As of June 30, 2015 and December 31, 2014,
Group had monetary assets and liabilities in foreign currencies as follows:
Mata uang Mata uang
asing Ekuivalen
asing Ekuivalen
Foreign Equivalent in
Foreign Equivalent in
currency Rp
currency Rp
Aset Assets
Kas dan setara kas USD
29.579.651 394.355.909.359
16.780.731 208.752.291.011
Cash and cash equivalents EUR
55.710 831.187.978
55.984 847.208.142
Piutang usaha USD
910.515 12.138.989.586
592.108 7.365.821.787
Trade accounts receivable Piutang lain-lain
USD 1.551.163
20.680.103.916 1.080.595
13.442.600.681 Other accounts receivable
Uang muka jangka panjang USD
140.137.422 1.868.312.116.371
49.861.475 620.276.750.369
Long-term advances Jumlah aset
2.296.318.307.210 850.684.671.990
Total assets Liabilitas
Liabilities Pinjaman jangka pendek
USD -
- 168.900.000
2.101.116.000.000 Short-term loans
Utang usaha USD
9.394.115 125.242.347.111
21.880.038 272.187.673.452
Trade accounts payable Utang lain-lain
USD 40.842.318
544.509.780.692 29.615.856
368.421.244.076 Other accounts payable
SGD 4.166
41.220.987 7.838
73.845.788 AUD
400 4.087.064
400 4.087.292
Beban akrual USD
28.243.709 376.545.128.732
66.951.805 832.880.450.520
Accrued expenses EUR
9.605 143.310.355
9.605 145.356.274
SGD 72.717
719.534.715 -
- Utang pinjaman
USD 362.989.059
4.839.370.138.447 356.219.678
4.431.372.798.265 Loans payable
Utang obligasi USD
48.346.486 644.555.354.259
44.158.080 549.326.515.465
Bonds payable Liabilitas derivatif
USD 51.407.224
685.361.105.769 55.290.338
687.811.806.916 Derivative liability
Liabilitas tidak lancar lainnya
USD 6.641.735
88.547.606.103 6.295.185
78.312.097.825 Other non-current liabilities
Jumlah liabilitas 7.305.039.614.234
9.321.651.875.873 Total liabilities
Liabilitas - Bersih 5.008.721.307.024
8.470.967.203.883 Liabilities - Net
30 Juni June 30, 2015 31 Desember December 31, 2014