Tujuan dan Kebijakan Manajemen Risiko Keuangan
b. Risiko Komoditas
b. Commodity Risk
Risiko komoditas adalah risiko adanya fluktuasi pada harga pasar komoditas atas gabungan produk-produk mineral yang diproduksi, termasuk emas yang merupakan produk utama. Kebijakan Grup untuk mengelola risiko ini adalah dengan menggunakan harga berdasarkan kontrak dengan pelanggan. Grup tidak terlibat dalam kontrak derivatif atas komoditas. Commodity risk is the risk of fluctuations in prevailing market commodity prices on the mix of mineral products it produces including gold, its main product. The Group’s policy is to manage this risk through the use of contract based prices with customers. The Group is not engaged in any derivative commodity contracts. Tabel berikut menunjukkan sensitivitas atas perubahan harga pasar dari harga emas pada tanggal 30 Juni 2017 dan 2016, dimana semua variabel lain konstan, terhadap laba sebelum beban pajak untuk tahun-tahun yang berakhir pada tanggal tersebut: The following table demonstrates the sensitivity to a reasonably change in market price of gold at June 30, 2017 and 2016, with all other variables held constant, to the profit before tax for the years then ended: Kenaikan Penurunan 2017 2016 Harga Emas Efek Terhadap Efek Terhadap dalam Persentase Laba Sebelum Laba Sebelum Increase Decrease Pajak Pajak in Price of Gold Effect on Profit Effect on Profit in Percentage before Tax before Tax 10 10,780,016 12,042,943 -10 10,780,016 12,042,943c. Risiko Nilai
Tukar c. Foreign Exchange Risks Risiko nilai tukar adalah risiko dimana nilai wajar atau arus kas kontraktual masa mendatang dari suatu instrumen keuangan akan terpengaruh akibat perubahan nilai tukar. Eksposur Grup yang terpengaruh risiko nilai tukar terutama terkait dengan kas, piutang lain-lain, utang usaha, beban akrual dan pinjaman dari pihak berelasi. Foreign exchange rate risk is the risk that the fair value or future contractual cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group’s exposure to the foreign exchange risk relates primarily to cash, other accounts receivable, trade accounts payable, accrued expenses and loan from a related party. Grup mengelola risiko nilai tukar dengan menyesuaikan antara penerimaan dan pembayaran dalam mata uang yang sama dan melakukan pengawasan. The Group manages the foreign curreny exchange risk by matching receipts and payments in the same currency and through monitoring. Tabel berikut menunjukkan sensitivitas atas perubahan yang wajar dari nilai tukar mata uang asing terhadap Dolar Amerika Serikat, dimana semua variabel lain konstan, terhadap laba sebelum pajak untuk tahun-tahun yang berakhir 30 Juni 2017 dan 31 Desember 2016. Lima persen 5 adalah tingkat sensitivitas yang digunakan pada saat pelaporan mata uang asing kepada manajemen kunci secara internal dan The following table demonstrates the sensitivity to a reasonably possible change in foreign currencies’ exchange rate against U.S. Dollar with all other variables held constant, to the profit before tax for the years ended June 30, 2017 and December 31, 2016. Five percent 5 is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management assessment ofParts
» Financial Statements JRAP FS June 2017
» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Efek Perusahaan
» Entitas Anak yang Dikonsolidasikan dan
» Ijin Usaha Pertambangan dan Informasi Mengenai Cadangan dan Sumber Daya
» Mining Business Licenses and Reserves
» Jumlah Produksi Umum General
» Total Production Umum General
» Karyawan, Direksi dan Dewan Komisaris
» Employees, Directors and Board of Commissioners
» Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting
» Dasar Penyusunan dan Pengukuran Laporan Keuangan Konsolidasian
» Basis of Consolidated Financial Statements Preparation and
» Prinsip Konsolidasi Summary of Significant Accounting and Financial Reporting Policies
» Basis of Consolidation Summary of Significant Accounting and Financial Reporting Policies
» Foreign Currency Translation Summary of Significant Accounting and Financial Reporting Policies
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Kas Cash Summary of Significant Accounting and Financial Reporting Policies
» Instrumen Keuangan Financial Instruments
» Pengukuran Nilai Summary of Significant Accounting and Financial Reporting Policies
» Persediaan Summary of Significant Accounting and Financial Reporting Policies
» Investasi pada Ventura Bersama
» Investment in a Joint Venture
» Biaya Dibayar Dimuka Summary of Significant Accounting and Financial Reporting Policies
» Prepayments Summary of Significant Accounting and Financial Reporting Policies
» Aset Tetap Summary of Significant Accounting and Financial Reporting Policies
» Property, Plant and Equipment
» Biaya Tangguhan Summary of Significant Accounting and Financial Reporting Policies
» Deferred Costs Summary of Significant Accounting and Financial Reporting Policies
» Transaksi Sewa Summary of Significant Accounting and Financial Reporting Policies
» Lease Transactions Summary of Significant Accounting and Financial Reporting Policies
» Aset Tak Berwujud Summary of Significant Accounting and Financial Reporting Policies
» Intangible Assets Summary of Significant Accounting and Financial Reporting Policies
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Provisi Provisions Summary of Significant Accounting and Financial Reporting Policies
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Pinjaman Summary of Significant Accounting and Financial Reporting Policies
» Borrowing Costs Summary of Significant Accounting and Financial Reporting Policies
» Imbalan Kerja Summary of Significant Accounting and Financial Reporting Policies
» Employee Benefits Summary of Significant Accounting and Financial Reporting Policies
» Pajak Penghasilan Summary of Significant Accounting and Financial Reporting Policies
» Income Tax Summary of Significant Accounting and Financial Reporting Policies
» Laba per Saham Summary of Significant Accounting and Financial Reporting Policies
» Earnings per Share Summary of Significant Accounting and Financial Reporting Policies
» Peristiwa Setelah Periode Pelaporan
» Events after the Reporting Date
» Penggunaan Estimasi, Pertimbangan, dan
» Kas Cash Financial Statements JRAP FS June 2017
» Piutang Usaha Financial Statements JRAP FS June 2017
» Trade Accounts Financial Statements JRAP FS June 2017
» Persediaan Inventories Financial Statements JRAP FS June 2017
» Pajak Dibayar Financial Statements JRAP FS June 2017
» Biaya Dibayar Dimuka, Uang Muka dan Aset
» Aset Tetap Financial Statements JRAP FS June 2017
» Aset Eksplorasi dan Evaluasi Exploration and Evaluation Assets
» Properti Pertambangan Financial Statements JRAP FS June 2017
» Mining Properties Financial Statements JRAP FS June 2017
» Goodwill Goodwill Financial Statements JRAP FS June 2017
» Aset Tidak Lancar Lain-Lain Other Noncurrent Assets
» Pinjaman Bank Jangka Pendek Short-Term Bank Loans
» Utang Usaha Financial Statements JRAP FS June 2017
» Utang Pajak Financial Statements JRAP FS June 2017
» Taxes Payable Financial Statements JRAP FS June 2017
» Beban Akrual Financial Statements JRAP FS June 2017
» Accrued Expenses Financial Statements JRAP FS June 2017
» Pinjaman dari Pihak Ketiga Loan from a Third Party
» Utang Lembaga Keuangan Bukan Bank Loans From Non-Bank Financial Institution
» Liabilitas Sewa Financial Statements JRAP FS June 2017
» Pinjaman Bank Jangka Panjang
» Cadangan Biaya Reklamasi dan Penutupan Tambang
» Reclamation and Mine Closure Reserve
» Pengukuran Nilai Wajar Fair Value Measurement
» Modal Saham Financial Statements JRAP FS June 2017
» Capital Stock Financial Statements JRAP FS June 2017
» 2017 and December 31, 2016 follows: Financial Statements JRAP FS June 2017
» Tambahan Modal Financial Statements JRAP FS June 2017
» Kepentingan Nonpengendali Financial Statements JRAP FS June 2017
» Noncontrolling Interests Financial Statements JRAP FS June 2017
» Penjualan Sales Financial Statements JRAP FS June 2017
» Beban Pokok Financial Statements JRAP FS June 2017
» Amortisasi dan Financial Statements JRAP FS June 2017
» Beban Bunga dan Beban Keuangan Lainnya Interest and Other Financial Charges
» Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability
» Pajak Penghasilan Financial Statements JRAP FS June 2017
» Income Tax Financial Statements JRAP FS June 2017
» Laba Per Saham Earnings Per Share
» Sifat dan Transaksi dengan Pihak Berelasi Nature of Relationship and Transactions with
» Tujuan dan Kebijakan Manajemen Risiko Keuangan
» Risiko Suku Financial Risk Management Objectives and Policies
» Risiko Komoditas Financial Risk Management Objectives and Policies
» Commodity Risk Financial Risk Management Objectives and Policies
» Risiko Nilai Financial Risk Management Objectives and Policies
» Perjanjian Pengalihan Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Assignment Agreement Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Mining Cooperation Agreement Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Perjanjian Utang Piutang Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Loan Receivable Agreements Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Komoditas Instrumen Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Suku Bunga Instrumen Derivatif
» Currency SWAP Transaction Perjanjian Penting dan Komitmen Significant Contracts and Commitments
» Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing
» Net Monetary Assets and Liabilities Denominated in Foreign Currencies
» Informasi Lainnya Financial Statements JRAP FS June 2017
» Other Information Financial Statements JRAP FS June 2017
» Perkara Hukum Financial Statements JRAP FS June 2017
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