MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued

Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 395 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 35. MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT continued b. Risiko mata uang asing lanjutan b. Foreign currency risk continued Grup memiliki aset dan liabilitas moneter dalam mata uang asing sebagai berikut: The Group’s monetary assets and liabilities denominated in foreign currencies are as follows: 31 DesemberDecember 31, 2016 31 DesemberDecember 31, 2015 Dalam mata Setara dalam Dalam mata Setara dalam uang asing Rupiah uang asing Rupiah In foreign Equivalent In foreign Equivalent currencies in Rupiah currencies in Rupiah Aset Assets Kas dan setara kas AS 28.972.163 389.270 AS 55.120.190 760.383 Cash and cash equivalents SG 2.594 24 SG 3.139 31 Piutang usaha AS 30.645.400 411.751 AS 50.261.643 693.359 Trade receivables SG 25.268 235 SG 28.990 283 Aset keuangan lancar lainnya AS 674.962 9.069 AS 686.400 9.469 Other current financial assets Piutang pihak berelasi € 242.495 3.434 € 242.495 3.654 Due from related parties AS - - AS 509 7 Aset keuangan tidak lancar lainnya AS 842.655 11.322 AS 2.538.342 35.016 Other non-current financial assets Total 825.105 1.502.202 Total Liabilitas Liabilities Pinjaman bank jangka pendek AS 36.208.700 486.500 AS 15.824.033 218.293 Short-term bank loans Utang usaha AS 3.550.481 47.704 AS 6.346.037 87.544 Trade payables SG 135.765 1.262 SG 107.617 1.049 € 16.020 227 Liabilitas jangka pendek lainnya AS 334.990 4.501 AS 231.157 3.189 Other current liabilities Beban akrual AS 7.916.557 106.367 AS 18.140.007 250.241 Accrued expenses Pinjaman bank jangka panjang AS 4.411.912 59.278 AS 37.648.955 519.367 Long-term bank loans Total 705.839 1.079.683 Total Aset neto 119.266 422.519 Net assets Apabila aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2016 dijabarkan ke dalam Rupiah dengan menggunakan kurs tengah transaksi yang dipublikasikan Bank Indonesia pada tanggal 8 Februari 2017, maka aset moneter neto akan berkurang sebesar Rp854. Had monetary assets and liabilities denominated in foreign currencies as of December 31, 2016 been translated to the Rupiah using the middle rate transaction published by Bank Indonesia as of February 8, 2017, the net monetary assets would have been decreased by approximately Rp854. Tabel berikut ini menunjukkan sensitivitas perubahan nilai tukar mata uang asing. Dampak perubahan nilai tukar mata uang asing terhadap laba sebelum pajak penghasilan adalah sebagai berikut: The following table demonstrates the sensitivity to changes in the exchange rate of foreign currencies. The effect of changes in the exchange rate of foreign currencies to profit before income tax is as follows: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Penguatan 1 1.189 4.227 Strengthening by 1 Pelemahan 1 1.189 4.227 Weakening by 1 Analisis mengasumsikan bahwa seluruh variabel lain, khususnya tingkat suku bunga, tetap tidak berubah dan mengabaikan dampak atas perkiraan penjualan dan pembelian. The analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecasted sales and purchases. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 396 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 35. MANAJEMEN RISIKO KEUANGAN lanjutan 35. FINANCIAL RISK MANAGEMENT continued