FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
62
30. MANAJEMEN RISIKO KEUANGAN Lanjutan 30. FINANCIAL RISK MANAGEMENT Continued
a. Risiko Kredit Lanjutan a. Credit Risk Continued
Tabel berikut menjelaskan rincian aset keuangan Perusahaan yang penilaian penurunan nilainya dibedakan
antara yang dinilai secara individual dan kolektif. Lanjutan
The following table illustrates the detail of financial assets distinguished between those assessed individually
and collectively. Continued
2012 Individual
Kolektif Jumlah
Individual Collective
Total
Kas dan setara kas 33.277.276.437
- 33.277.276.437
Cash and cash equivalents Piutang usaha
26.796.963.060 -
26.796.963.060 Trade receivables
Piutang lain-lain 266.547.548
- 266.547.548
Other receivables Aset keuangan tersedia untuk dijual
368.085.000 -
368.085.000 Available-for-sale financial assets
60.708.872.045 -
60.708.872.045 Dikurangi:
Less: Cadangan kerugian penurunan nilai
1.240.139.791 -
1.240.139.791 Allowance for impairment losses
59.468.732.254 -
59.468.732.254
b. Risiko Pasar b. Market Risk
Risiko pasar adalah risiko di mana nilai wajar atau arus kas masa depan dari suatu instrumen keuangan
berfluktuasi karena perubahan pada harga pasar, seperti suku bunga, mata uang dan harga. Risiko pasar yang
melekat kepada perusahaan adalah risiko mata uang asing, di mana perusahaan melakukan transaksi dalam
mata uang asing dan memiliki aset dan liabilitas keuangan yang didenominasi dalam mata uang asing. Sampai
dengan tanggal penyelesaian laporan keuangan ini, Perusahaan masih belum menerapkan manajemen risiko
atas risiko pasar. Market risks is the risk that the fair value or future cash
flows of a financial instrument will fluctuate because of changes in market prices, such as interest rate,
currency and price. Market risk attributable to the Company is currency risk, as the Company entered into
transactions denominated in foreign currencies and has financial assets and liabilities denominated in foreign
currencies. Up to the date of completion of these financial statements, the Company has not yet applied
the risk management over the market risk. Tabel berikut menjelaskan eksposur Perusahaan atas
risiko nilai tukar mata uang asing pada tanggal 31 Desember 2013 dan 2012. Termasuk didalamnya
adalah instrumen keuangan Perusahaan pada nilai tercatat, dikategorikan berdasarkan jenis mata uang.
The following table illustrates the Company’s exposure to foreign currency exchange rate risk as of
31 December 2013 and 2012. Included in the table are financial instruments of the Company at carrying
amounts, categorised by currency.
2013 Setara Rupiah
Rupiah USD
SGD Equivalents
Aset Keuangan: Financial assets:
Kas dan setara kas 14.936,67
94.556,56 1.092.453.614
Cash and cash equivalents Piutang usaha
- 154.100,40
1.483.675.579 Trade receivables
Jumlah Aset 14.936,67
248.656,96 2.576.129.193
Total Assets
Liabilitas Keuangan: Financial liabilities:
Utang usaha 87.882,34
230.699,93 3.292.375.858
Trade payables Utang lain-lain
- 130.685,27
1.258.237.765 Other payables
Jumlah Liabilitas 87.882,34
361.385,20 4.550.613.623
Total Liabilities
Saldo Liabilitas Bersih 72.945,67
112.728,24 1.974.484.430
Net Liabilities Balance
These Financial Statements are Originally Issued in Indonesian Language
PT MITRA INVESTINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan
31 Desember 2013
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk
NOTES TO FINANCIAL STATEMENTS Continued
31 December 2013
Expressed in Rupiah, unless otherwise stated
63
30. MANAJEMEN RISIKO KEUANGAN Lanjutan 30. FINANCIAL RISK MANAGEMENT Continued
b. Risiko Pasar Lanjutan b. Market Risk Continued
Tabel berikut menjelaskan eksposur Perusahaan atas risiko nilai tukar mata uang asing pada tanggal
31 Desember 2013 dan 2012. Termasuk didalamnya adalah instrumen keuangan Perusahaan pada nilai
tercatat, dikategorikan berdasarkan jenis mata uang. Lanjutan
The following table illustrates the Company’s exposure to foreign currency exchange rate risk as of
31 December 2013 and 2012. Included in the table are financial instruments of the Company at carrying
amounts, categorised by currency. Continued
2012 Setara Rupiah
Rupiah USD
SGD Equivalents
Aset Keuangan: Financial assets:
Kas dan setara kas 14.986,34
3.595,23 173.345.794
Cash and cash equivalent Piutang usaha
- 154.100,40
1.218.490.363 Trade receivables
Jumlah Aset 14.986,34
157.695,63 1.391.836.157
Total Assets
Liabilitas Keuangan: Financial liabilities:
Utang usaha 237.374,00
358.830,99 5.132.724.092
Trade payables Utang lain-lain
- 802.685,54
6.346.930.888 Other payables
Jumlah Liabilitas 237.374,00
1.161.516,53 11.479.654.980
Total Liabilities
Saldo Liabilitas Bersih 222.387,66
1.003.820,90 10.087.818.823
Net Liabilities Balance
Pada tanggal 31 Desember 2013, jika Rupiah melemah 5 terhadap mata uang asing dengan seluruh variabel lain
dianggap tetap, maka laba bersih tahun berjalan lebih rendah Rp 98.721.949, terutama yang timbul sebagai
akibat kerugian selisih kurs atas penjabaran aset dan liabilitas moneter dalam mata uang asing.
As of 31 December 2013, if the Rupiah had weakened by 5 against the foreign currency with all other variables
held constant, net profit current year would have been lower by Rp 98,721,949, mainly as a result of foreign
exchange losses on translation of monetary assets and liabilities denominated in foreign currency.
Tabel berikut menjelaskan rincian aset dan liabilitas keuangan Perusahaan yang dikelompokkan menurut mana
yang lebih awal antara tanggal repricing atau tanggal jatuh tempo kontraktual untuk melihat dampak perubahan
tingkat suku bunga: The following table illustrates the Company’s financial
assets and liabilities at carrying amounts, categorized by the earlier of contractual repricing of maturity dates to
analyze the impact of changes in interest rate:
2013 Tingkat bunga mengambang
Floating rate Tingkat bunga tetap Fixed rate
3 bulan 3-36 bulan
3 bulan 3-12 bulan
1-2 tahun 2 tahun
Jumlah months
months months
months Years
years Total
Aset keuangan Financial assets
Cash and cash Kas dan setara kas
49.689.178.942 -
- -
- -
49.689.178.942 equivalents
Liabilitas keuangan Financial liabilities
Utang pembiayaan Consumer financing
konsumen -
- 50.283.333
150.849.999 16.761.093
- 217.894.425
payable
Utang sewa pembiayaan -
7.177.664.346 -
- -
- 7.177.664.346 Finance lease payable
Jumlah liabilitas Total financial
keuangan -
7.177.664.346 50.283.333
150.849.999 16.761.093
- 7.395.558.771
liabilities Bersih
49.689.178.942 7.177.664.346 50.283.333
150.849.999 16.761.093
- 42.293.620.171
Net