ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 104 33. ASET DAN LIABILITAS KEUANGAN lanjutan 33. FINANCIAL ASSETS AND LIABILITIES continued 2015 Nilai tercatat Nilai wajar Carrying amount Fair value Liabilitas Keuangan Financial Liabilities Liabilitas keuangan yang dicatat berdasarkan biaya Financial liabilities measured perolehan diamortisasi at amortized cost Utang bank jangka pendek 658.142.101.371 658.142.101.371 Short-term bank loans Utang usaha Trade payables Pihak ketiga 366.270.812.055 366.270.812.055 Third parties Pihak berelasi 94.131.946.431 94.131.946.431 Related party Utang lain-lain 4.136.644.728 4.136.644.728 Other payables Beban masih harus dibayar 62.700.524.700 62.700.524.700 Accrued expenses Uang muka penjualan 701.261.068 701.261.068 Advances from customers Utang bank jangka panjang 126.854.796.542 126.854.796.542 Long-term bank loans Utang pembiayaan konsumen 2.168.184.471 2.168.184.471 Consumer financing payables Utang sewa pembiayaan 6.895.004.768 6.895.004.768 Finance lease payables Total Liabilitas Keuangan 1.322.001.276.134 1.322.001.276.134 Total Financial Liabilities Berikut metode dan asumsi yang digunakan untuk mengestimasi nilai wajar: The following methods and assumptions are used to estimate the fair value: 1. Kas dan setara kas, piutang usaha - neto, piutang lain-lain, utang bank jangka pendek, utang usaha pihak ketiga dan pihak berelasi, utang lain-lain, beban masih harus dibayar dan uang muka penjualan mendekati nilai tercatatnya karena bersifat jangka pendek yang akan jatuh tempo dalam waktu 12 bulan. 1. Cash and cash equivalents, trade receivables - net, other receivables, short-term bank loans, trade payables third parties and related party, other payables, accrued expenses and advances from customers approximate their carrying values due to the short term nature that will be due within 12 months. 2. Nilai tercatat investasi jangka pendek, deposito yang dibatasi penggunaannya, utang bank jangka panjang, utang pembiayaan konsumen dan utang sewa pembiayaan mendekati nilai wajarnya karena suku bunga mengambang dari instrumen keuangan ini tergantung penyesuaian oleh pihak bank, bank kustodian, dan pembiayaan. 2. The carrying amount of short-term investments, restricted deposits, long-term bank loans, consumer financing payables, and finance lease payables approximate their fair values because their floating interest rate from financial instruments is dependent on adjustment by the banks, custodian bank, and financial institutions. 3. Nilai wajar uang jaminan dicatat sebesar biaya historis karena nilai wajarnya tidak dapat diukur secara handal. Tidak praktis untuk mengestimasi nilai wajar aset tersebut karena tidak ada jangka waktu penerimaan yang pasti walaupun tidak diharapkan untuk diselesaikan dalam jangka waktu 12 bulan setelah tanggal laporan posisi keuangan konsolidasian. 3. Fair value of refundable deposits are carried at historical cost because its fair value can not be measured reliably. It is not practical to estimate the fair value of the asset because there is no definite period of receipt, although it is not expected to be completed within 12 months after the date of the consolidated statement of financial position. Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 105 34. PENGUKURAN NILAI WAJAR 34. FAIR VALUE MEASUREMENT