Rugi Per Saham Dasar
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in Rupiah, unless Otherwise Stated
- 107 - Risiko Nilai Tukar Mata Uang Asing
Foreign Exchange Risk Risiko nilai tukar mata uang asing merupakan
risiko nilai wajar atau arus kas masa datang dari instrumen keuangan yang berfluktuasi akibat
perubahan nilai tukar mata uang asing. Beratnya risiko ini secara dominan dapat ditoleransi.
Eksposur Grup terhadap nilai tukar berasal dari pinjaman jangka pendek, utang lain-lain, beban
akrual, utang pinjaman, liabilitas derivatif, utang obligasi dan liabilitas tidak lancar lainnya.
Foreign exchange rate risk is the risk that the fair value or future cash flows of financial
instruments will fluctuate due to changes in foreign exchange rates. This severity level of risk
is dominantly tolerable. Exposure of the Group against foreign exchange risk mainly relates to
short-term loans, other account payable, accrued expense, loans payable, derivative liability,
bonds payable and other non-current liabilities.
Selain, pinjaman jangka pendek, utang lain-lain, beban akrual, utang pinjaman, liabilitas derivatif,
utang obligasi dan liabilitas tidak lancar lainnya, Grup memiliki eksposure transaksi mata uang.
Eksposur tersebut timbul pada saat transaksi dilakukan dengan mata yang selain mata uang
fungsional Perusahaan. Other than the short-term loans, other account
payable, accrued expense, loans payable, derivative, bonds payable and other non-current
liabilities, the Group has transactional currency exposures. Such exposure arises when the
transaction is dominated in currencies other than the Company’s functional currency.
Pada tanggal 31 Desember 2013 dan 2012, Perusahaan mempunyai aset dan liabilitas
moneter dalam mata uang asing sebagai berikut: As of December 31, 2013 and 2012, Group had
monetary assets and liabilities in foreign currencies as follows:
Mata uang Mata uang
asing Ekuivalen
asing Ekuivalen
Foreign Equivalent in
Foreign Equivalent in
currency Rp
currency Rp
Aset Assets
Kas dan setara kas USD
58.723.255 715.777.761.046
399.576 3.863.895.860
Cash and cash equivalents EUR
56.535 950.966.972
33.423 428.138.186
GBP 1.269
25.495.777 12.627
196.707.566 Piutang usaha
USD 227.853
2.777.305.219 220.245
2.129.770.509 Trade accounts receivable
Piutang lain-lain USD
5.986.257 72.966.485.477
1.997.334 19.314.223.164
Other accounts receivable Uang muka jangka panjang
USD 145.700.853
1.775.947.701.361 106.672.804
1.031.526.011.780 Long-term advances
Jumlah aset 2.568.445.715.852
1.057.458.747.065 Total assets
Liabilitas Liabilities
Utang usaha USD
31.643.142 385.698.262.234
19.378.602 187.391.085.800
Trade accounts payable Pinjaman jangka pendek
USD 163.900.000
1.997.777.100.000 -
- Short-term loans
Utang lain-lain USD
19.532.561 238.082.391.184
17.044.923 164.824.404.184
Other accounts payable SGD
4.575 44.048.439
4.166 32.941.061
AUD 400
4.350.264 400
4.010.156 EUR
10.628 178.779.105
10.628 136.143.833
Beban akrual USD
48.692.575 593.513.794.443
50.292.796 486.331.334.561
Accrued expenses GBP
60.000 1.205.820.000
- -
SGD 24.528
236.153.755 41.250
326.163.750 EUR
- -
91.135 1.167.438.793
Utang pinjaman USD
383.314.308 4.672.218.094.694
371.846.429 3.595.754.965.631
Loans payable Utang obligasi
USD 36.948.722
450.367.972.948 31.056.891
300.320.134.010 Bonds payable
Liabilitas derivatif USD
56.904.241 693.605.795.916
66.495.279 643.009.348.654
Derivative liability Liabilitas tidak lancar
lainnya USD
5.655.388 68.933.522.431
5.080.615 49.129.549.795
Other non-current liabilities Jumlah liabilitas
9.101.866.085.414 5.379.297.970.433
Total liabilities Liabilitas - Bersih
6.533.420.369.562 4.321.839.223.368
Liabilities - Net 2013
2012