Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2017 dan 31 Desember 2016

Untuk tahun yang berakhir pada tanggal 31 desember

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Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2017 dan 31 Desember 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) 32. MANAJEMEN RISIKO KEUANGAN (Lanjutan) ii. Risiko suku bunga Risiko suku bunga adalah risiko dimana arus kas masa datang dari suatu instrumen keuangan akan berfluktuasi akibat perubahan suku bunga pasar. Eksposur atas risiko ini terutama terkait dengan utang bank (lihat Catatan 10 dan 13) yang seluruhnya dikenai suku bunga mengambang dimana perubahan suku bunga pasar akan berdampak secara langsung terhadap arus kas kontraktual Perusahaan dan Entitas Anak di masa datang. Pada tanggal 30 September 2018, 31 Desember 2017 dan 31 Desember 2016, masing-masing saldo utang bank Perusahaan dan Entitas Anak mencerminkan sekitar 43,43%, 33,84% dan 25,98% dari jumlah liabilitas. Pada tanggal 30 September 2018, 31 Desember 2017 dan 31 Desember 2016, jika suku bunga pinjaman jangka panjang meningkat/menurun sebesar 0,397, 0,315 dan 0,304 basis poin dengan semua variabel lainnya konstan, maka laba setelah beban pajak menurun/ meningkat masing-masing sebesar Rp27.039.035, Rp17.158.678 dan Rp72.414. Kenaikan/ penurunan suku bunga dalam rangka analisis sensitivitas dihitung berdasarkan perubahan rata-rata suku bunga kontrak selama jangka waktu pinjaman bank. b. Risiko kredit The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 32. FINANCIAL RISK MANAGEMENT (Continued) ii. Interest rate risk Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. This risk exposure mainly arise form bank loans (see Notes 10 and 13) which bear floating interest rates. Any changes in market interest rates would directly influence the future contractual cash flows of the Company and Subsidiaries. As of September 30, 2018, December 31, 2017 and December 31, 2016, the outstanding balances of the Company and Subsidiaries’s bank loans represent 43.43%, 33.84% and 25.98% of total liabilities, respectively. As at September 30, 2018, December 31, 2017 and December 31, 2016, if interest rates on long-term loans increased/ decreased by 0.397, 0.315 and 0.304 basis points with all other variables held constatant, income before income tax expense would be lower/ higher by Rp27,039,035, Rp17,158,678 and Rp72,414, respectively. Increase/ decrease in interest rates in the context of sensitivity analysis was calculated based on the changes in average contractual interest rates during the terms of bank loans. b. Credit Risk Risiko kredit adalah risiko bahwa pihak lain tidak dapat memenuhi kewajiban atas suatu instrumen keuangan atau kontrak pelanggan, yang menyebabkan kerugian keuangan. Tujuan Perusahaan dan Entitas Anak adalah untuk mencapai pertumbuhan pendapatan yang berkelanjutan seraya meminimalkan kerugian yang timbul atas eksposur peningkatan risiko kredit.
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