are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2013 and December 31, 2012
and Nine Months Periods Ended September 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
90
37. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
37. FAIR VALUE OF FINANCIAL INSTRUMENTS continued
Nilai Tercatat Nilai Wajar
31 Desember 2012 Carrying Values
Fair Values December 31, 2012
Liabilitas keuangan Financial liabilities
Utang bank jangka pendek
248.000.000 248.000.000
Short-term bank loans Utang usaha - pihak ketiga
253.221.909 253.221.909
Trade payables - third parties Utang lain-lain
Other payables Pihak berelasi
16.910.000 16.910.000
Related parties Pihak ketiga
3.142.515 3.142.515
Third parties Beban akrual
13.414.314 13.414.314
Accrued expenses Liabilitas imbalan kerja jangka pendek
32.881.643 32.881.643
Short-term employee benefits liability Utang bank jangka panjang
Current maturity of jatuh tempo dalam satu tahun
66.427.087 66.427.087
long-term bank loans Utang bank jangka panjang -
setelah dikurangi bagian Long-term bank loans -
jatuh tempo dalam satu tahun 627.076.049
627.076.049 net of current maturity
Total 1.261.073.517
1.261.073.517 Total
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam
transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang
memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan
likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model
penentuan harga opsi yang sewajarnya.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam jumlah tercatat apabila jumlah tersebut
mendekati nilai wajarnya.
Fair value is defined as the amount at which the instrument could be exchanged in a current
transaction between knowledgeable willing parties in an arms length transaction, other than in a
forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow
models and option pricing models as appropriate. Financial
instruments presented
in the
consolidated statements of financial position are carried at the fair value, otherwise, they are
presented at carrying values as these are reasonable approximation of fair values.
Instrumen keuangan dengan jumlah tercatat yang mendekati nilai wajarnya
Financial instruments with carrying amounts
that approximate their fair values Nilai wajar untuk kas dan setara kas, piutang
usaha - pihak ketiga, piutang lain-lain - pihak berelasi dan pihak ketiga, utang bank jangka
pendek, utang usaha - pihak ketiga, utang lain- lain - pihak berelasi dan pihak ketiga, beban
akrual, dan liabilitas imbalan kerja jangka pendek mendekati nilai tercatatnya karena
bersifat jangka pendek. Jumlah tercatat dari aset tidak lancar lainnya - simpanan jaminan
dan
utang bank
dengan suku
bunga mengambang mendekati nilai wajarnya karena
selalu dinilai ulang secara berkala. The fair value of cash and cash equivalents,
trade receivables - third parties, other receivables - related party and third parties,
short-term bank loans, trade payables - third parties, other payables - related parties and
third parties, accrued expenses, and short- term employee benefits liability approximate
their carrying values due to their short-term nature. The carrying values of other non-
current asset - guarantee deposits and bank loans with floating interest rates approximate
their fair values as they are re-priced frequently.
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 September 2013 dan 31 Desember 2012 dan Periode Sembilan Bulan yang Berakhir pada
Tanggal-tanggal 30 September 2013 dan 2012 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS September 30, 2013 and December 31, 2012
and Nine Months Periods Ended September 30, 2013 and 2012
Expressed in thousands of Rupiah, unless otherwise stated
91
37. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan