NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended
March 31, 2013 and 2012 Expressed in Millions of Rupiah,
Unless Otherwise Stated
75
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut
menyajikan aset
dan liabilitas
keuangan Kelompok
Usaha pada
tanggal 31 Maret 2013 dan 2012:
The following table sets out the financial assets and
liabilities of
the Group
as of
March 31, 2013 and 2012:
31 Mar 2013 31 Des 2012
Mar 31, 2013 Dec 31, 2012
Aset Keuangan Financial Assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 127.774
126.125 Cash and cash equivalents
Piutang usaha Accounts receivable - trade
Pihak ketiga 407.197
371.060 Third parties
Pihak berelasi 13.512
17.352 Related parties
Accounts receivable - others - Piutang lain-lain - pihak ketiga
4.228 13.947
third parties Piutang pihak berelasi non-usaha
134 134
Due from related parties Aset tidak lancar lainnya
1.469 1.576
Other non-current assets
Total 554.314
530.194 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan yang diukur dengan biaya diamortisasi
Financial liabilities at amortized cost Utang bank jangka pendek
- 49.648
Short-term bank loans Utang usaha
Accounts payable - trade Pihak ketiga
36.931 45.426
Third parties Pihak berelasi
5.449 4.462
A related party Utang lain-lain - pihak ketiga
14.560 21.267
Accounts payable - others - third parties Beban akrual
11.928 13.246
Accrued expenses Liabilitas imbalan kerja jangka pendek
1.848 214
Short-term employee benefit liabilities Utang pihak berelasi non-usaha
941 942
Due to related parties
Total 71.657
135.205 Total
Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat ditukar 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 model arus kas diskonto. Fair value is defined as the amount at which the
instrument could be exchanged in an arm’s length transaction between willing and knowledgeable
parties, other than in a forced or liquidation sale. Fair values are obtained from the discounted cash
flow model.
Instrumen keuangan yang disajikan di dalam laporan posisi keuangan konsolidasian dicatat
sebesar nilai wajar, atau sebaliknya, disajikan dalam
nilai tercatat
apabila jumlah
tersebut mendekati nilai wajarnya atau nilai wajarnya tidak
dapat diukur secara andal. Financial instruments presented in the consolidated
statements of financial position are carried at fair values, or if not, are presented at carrying amounts
where these
amounts are
reasonable approximations of fair values or where fair values
cannot be reliably measured. Nilai wajar untuk kas dan setara kas, piutang
usaha, piutang lain-lain, piutang pihak berelasi non- usaha, aset tidak lancar lainnya, utang bank jangka
pendek, utang usaha, utang lain-lain, liabilitas imbalan kerja jangka pendek, beban akrual, bagian
lancar utang sewa pembiyaan dan utang pihak The fair values of cash and cash equivalents,
accounts receivable - trade, accounts receivable - others, due from a related party, other non-current
assets, short-term bank loans, accounts payable - trade, accounts payable - others, short-term
employee benefit liabilities, accrued expenses,
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended
March 31, 2013 and 2012 Expressed in Millions of Rupiah,
Unless Otherwise Stated
76
berelasi non-usaha mendekati nilai tercatatnya karena bersifat jangka pendek.
current portion of finance lease obligations and due to related parties approximate their carrying values
in view of their short-term nature.