PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued

Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 391 P T Elnusa Tbk Annual R eport 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 34. PENGUKURAN NILAI WAJAR lanjutan 34. FAIR VALUE MEASUREMENT continued - Aset keuangan tersedia untuk dijual yang terdiri dari investasi pada saham dengan persentase kepemilikan di bawah 20 dicatat pada biaya perolehan karena investasi pada instrumen ekuitas tersebut tidak memiliki kuotasi harga di pasar aktif dan nilai wajarnya tidak dapat diukur secara handal. - Available-for-sale financial asset that comprised investments in shares with percentage of ownership interest less than 20 are recognized at cost due to investment in equity instruments have a quoted market price in an active market and their fair value cannot be reliably measureable. - Estimasi nilai wajar pinjaman bank jangka panjang ditentukan dengan mendiskontokan arus kas masa depan dengan menggunakan tingkat suku bunga pasar untuk instrumen dengan syarat, risiko kredit dan jatuh tempo yang serupa. - The estimated fair values of long-term bank loans are determined by discounting the future cash flows using market interest rates for instruments with similar terms, credit risk and remaining maturities. Tabel berikut menyajikan perbandingan jumlah tercatat dengan estimasi nilai wajar instrumen keuangan dalam laporan posisi keuangan konsolidasian. The following table presents the comparison between the carrying amounts and the estimated fair values of financial instruments in the consolidated statement of financial position. 31 Desember 31 Desember December 31, December 31, 2016 2015 Jumlah Estimasi Jumlah Estimasi tercatat nilai wajar tercatat nilai wajar Carrying Estimated Carrying Estimated amount fair value amount fair value Aset keuangan Financial assets Kas dan setara kas 744.387 744.387 934.968 934.968 Cash and cash equivalents Piutang usaha - neto 713.885 713.885 790.000 790.000 Trade receivables - net Aset keuangan lancar lainnya - Other current financial neto 12.997 12.997 10.132 10.132 assets - net Aset keuangan tidak lancar Other non-current financial lainnya - neto 179.280 179.280 163.319 163.319 assets - net Piutang pihak berelasi 46 46 46 46 Due from related parties Total 1.650.595 1.650.595 1.898.465 1.898.465 Total Liabilitas keuangan Financial liabilities Pinjaman bank jangka pendek 486.500 486.500 218.293 218.293 Short-term bank loans Utang usaha 237.083 237.083 235.937 235.937 Trade payables Liabilitas jangka pendek lainnya Other current liabilities Utang lain-lain 11.389 11.389 32.171 32.171 Other payables Titipan pelanggan 13.825 13.825 6.627 6.627 Customer deposits Liabilitas imbalan kerja Short-term employee jangka pendek 28.568 28.568 65.211 65.211 benefits liability Beban akrual 400.855 400.855 593.549 593.549 Accrued expenses Pinjaman bank jangka panjang 63.270 63.270 521.435 521.435 Long-term bank loans Total 1.241.490 1.241.490 1.673.223 1.673.223 Total Hirarki Nilai Wajar Fair Value Hierarchy Aset dan liabilitas keuangan diklasifikasikan secara keseluruhan berdasarkan tingkat terendah dari masukan input yang signifikan terhadap pengukuran nilai wajar. Penilaian dampak signifikan dari suatu input tertentu terhadap pengukuran nilai wajar membutuhkan pertimbangan dan dapat mempengaruhi penilaian dari aset dan liabilitas yang diukur dan penempatannya dalam hirarki nilai wajar. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurements. The assessment of the significance of a particular input to the fair value measurements requires judgment, and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 392 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated 34. PENGUKURAN NILAI WAJAR lanjutan 34. FAIR VALUE MEASUREMENT continued