Saling hapus antar Aset Keuangan dan

Powering The Way To Promote Capital Market Deepening PT Kliring Penjaminan Efek Indonesia 290 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN DANA JAMINAN 31 DESEMBER 2014 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS OF GUARANTEE FUND DECEMBER 31, 2014 AND FOR THE YEAR THEN ENDED – Continued 8. PIUTANG BUNGA 8. INTEREST RECEIVABLES 31 Desember 31 Desember December 31, December 31, 2014 2013 Rp Rp Surat Utang Negara 2.656.577.308 2.712.508.583 Government Bonds Deposito berjangka 7.217.363.164 7.599.127.933 Time deposits Jumlah 9.873.940.472 10.311.636.516 Total 9. BEBAN AKRUAL 9. ACCRUED EXPENSE Akun ini terdiri atas beban pengelolaan dana jaminan, bunga cadangan jaminan, beban jasa audit dan beban jasa bank kustodian yang masih harus dibayar. This account consists of accrued guarantee fund management fee, interest of reserved fund for guarantee interest expense, accrued audit fee and accrued custodian fee. 10. PENGHASILAN BUNGA 10. INTEREST INCOME 2014 2013 Rp Rp Deposito berjangka 172.430.326.730 94.799.321.672 Time deposits Surat Utang Negara 23.288.816.075 25.859.124.633 Government Bonds Jasa giro bank 373.329 9.100.360 Bank accounts Jumlah 195.719.516.134 120.667.546.665 Total

11. INSTRUMEN KEUANGAN DAN MANAJEMEN RISIKO KEUANGAN

11. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT

a. Klasifikasi Instrumen Keuangan a. Categories of Financial Instruments Klasifikasi aset keuangan dan liabilitas keuangan Dana Jaminan adalah sebagai berikut: Classification of the Guarantee Fund’s financial assets and liabilities are as follows: 31 Desember 31 Desember Decemb er 31, Decemb er 31, 2014 2013 Rp Rp Aset keuangan pada nilai w ajar Financial assets, at fair value melalui laba rugi 328.319.415.000 411.302.050.000 through profit or loss Pinjaman yang diberikan dan piutang: Loan and receivables: Bank 186.474.723 25.549.980 Cash in banks Deposito berjangka 2.377.956.098.488 1.880.661.079.300 Time deposits Piutang dana jaminan 17.599.737.925 12.659.499.504 Guarantee fund receivables Piutang bunga 9.873.940.472 10.311.636.516 Interest receivables Jumlah 2.733.935.666.608 2.314.959.815.300 Total Liabilitas keuangan Financial liabilities Beban akrual 20.495.430.924 8.548.626.550 Accrued expenses