The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2014 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2014 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
55
15. INSTRUMEN KEUANGAN DERIVATIF (lanjutan)
15. DERIVATIVE
FINANCIAL
INSTRUMENT
(continued)
Transaksi Swap dan Forward mata uang
asing (lanjutan)
Swap and Forward Transaction in foreign
currency (continued)
Kontrak berjangka valuta asing PT Bank
Mandiri (Persero) Tbk merupakan instrumen
derivatif yang tidak memerlukan investasi
awal. Kontrak berjangka dinilai senilai harga
kontrak pada permulaan, yang berarti bahwa
nilai wajarnya adalah nol. Selisih nilai wajar
kontrak berjangka valuta asing disesuaikan
pada setiap tanggal laporan keuangan dan
keuntungan atau kerugian selisih nilai wajar
diakui pada laporan laba rugi.
Forward foreign exchange contracts with
PT Bank Mandiri (Persero) Tbk are derivative
instruments that typically do not require an
initial investment. The contracts are priced at-
the-money at inception, which means the fair
value is zero. Difference in fair value of
forward foreign exchange contracts are
adjusted at each financial statement date and
any gain or loss from differences in fair value
is recognised in profit or loss.
2014
2013
MF Global Pte. Ltd. (31 Desember
MF Global Pte. Ltd. (December 31, 2014:
2014: USD553.717,29; 31 Desember
USD553,717.29; December 31,
2013 USD474.000,00)
6.888.243.088
5.777.586.012
2013: USD474,000.00)
KGI Ong Capital Pte., Ltd. (31 Desember
KGI Ong Capital Pte., Ltd. (December 31,
2014:USD128.146,47; 31 Desember
2014: USD128,146.47; December 31,
2013: USD2.273.223,06)
1.594.138.832 27.708.315.913
2013: USD2,273,223.06)
PT Bank Mandiri (Persero) Tbk
PT Bank Mandiri (Persero) Tbk
(31 Desember 2014: (USD99.605,76);
(December 31, 2014: (USD99,605.76);
31 Desember 2013: USD143.083,50) (1.239.095.674)
1.744.044.795 December 31, 2013: USD143,083.50)
Total aset
7.243.286.246 35.229.946.720
Total assets
Transaksi-transaksi
derivatif
diatas
tidak
memenuhi kriteria lindung nilai untuk tujuan
akuntansi dan perubahan atas nilai wajar diakui
pada
laporan
laba
rugi
komprehensif
konsolidasian.
Derivative transactions above do not meet criteria
as hedging for accounting purposes and changes
in the fair value are recognized in the consolidated
statements of comprehensive income.
Pada tahun 2011, MF Global Singapore Pte.
Ltd.(“MF Global”) telah menunjuk Provisional
Liquidators dari KPMG Singapura untuk membantu
proses likuidasi MF Global. Likuidasi dilakukan
berkaitan dengan kebangkrutan MF Global, dari
MF Global yang berlokasi di Amerika Serikat.
Sejak tanggal 1 November 2011, Perusahaan tidak
lagi melakukan transaksi derivatif dengan MF
Global. Pada tanggal 31 Desember 2014,
Perusahaan
melakukan penilaian kembali
terhadap saldo piutang ke MF Global dan terdapat
penyesuaian nilai sebesar USD79.717,29 atau
setara dengan Rp991.683.076.
In 2011, MF Global Singapore Pte Ltd
(“MF Global”)
has
appointed
Provisional
Liquidators from KPMG Singapore to assist
liquidation process of the MF Global. The
liquidation is processed due to bankruptcy of MF
Global Holding Ltd., the parent company of MF
Global which domiciled in the United States of
America. Since November 1, 2011, the Company
no longer has derivatives transactions with MF
Global. As of December 31, 2014, the Company
re-assesed their receivables to MF Global and
determined there is an adjustment value
amounting to USD79,717.29 or equivalent to
Rp991,683,076.
Manajemen memiliki keyakinan bahwa sisa
piutang ke MF Global dapat tertagih, sehingga
Manajemen tidak membentuk penyisihan kerugian
penurunan nilai masing-masing per tanggal
31 Desember 2014 dan 2013.
Management believes the outstanding receivable
to MF Global is collectible, hence Management
has not provided allowance for impairment loss on
receivables as of December 31, 2014 and 2013,
respectively.
