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