Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued)
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) Financial liabilities are classified in the following categories:
Klasifikasi, Pengukuran dan Pengakuan (lanjutan) a. Classification, Measurement and Recognition (continued)
(1) Aset Keuangan yang Diukur pada Biaya Perolehan Diamortisasi (lanjutan) (1) Financial Assets Measured at Amortized Cost (continued) Pada pengakuan awal, piutang yang tidak memiliki komponen pendanaan yang signifikan, diakui sebesar harga transaksi. Aset keuangan lainnya awalnya diakui sebesar nilai wajar dikurangi biaya transaksi yang terkait. Aset keuangan ini selanjutnya diukur sebesar biaya perolehan diamortisasi menggunakan metode suku bunga efektif. Keuntungan atau kerugian pada penghentian atau modifikasi aset keuangan yang dicatat pada biaya perolehan diamortisasi diakui pada laba rugi. At initial recognition, receivables that do not have a significant funding component, are recognized as much as the transaction price. Other financial assets are initially recognized at fair value minus the associated transaction costs. These financial assets are further measured at amortized cost using effective interest rate methods. Gains or losses on the termination or modification of financial assets recorded at amortized costs are recognized at profit or loss. Pada tanggal 31 Desember 2021 dan 2020, kategori ini meliputi portofolio efek dalam instrumen pasar uang (deposito berjangka), kas di bank, piutang bunga, piutang atas penjualan unit penyertaan dan piutang lain-lain. As of December 31, 2021 and 2020, this category includes investment portfolios in money market instruments (time deposits), cash in banks, interest receivables, subscription receivables and other receivables.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) As of December 31, 2023 and 2022, the Mutual Fund only has the following financial assets: (continued)
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) Acquisition cost is amortized by discounting the value of liabilities using effective interest rates, unless the impact of discounting is insignificant. An effective interest rate is a discount rate that generates future cash flow from the carrying value, at the time of initial recognition. The interest impact of the application of the effective interest rate method is recognized in profit or loss. There is no significant change in the classification and measurement of financial liabilities on the application of SFAS No. 71. As of December 31, 2021 and 2020, this category includes advanced received from subscription units, redemption payable and accrued expenses which are financial liabilities measured at amortized cost.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan) a. Classification, Measurement and Recognition (continued)
(1) Aset Keuangan yang Diukur pada Biaya Perolehan Diamortisasi (1) Financial Assets Measured at Amortized Cost Pada pengakuan awal, piutang yang tidak memiliki komponen pendanaan yang signifikan, diakui sebesar harga transaksi. Aset keuangan lainnya awalnya diakui sebesar nilai wajar dikurangi biaya transaksi yang terkait. Aset keuangan ini selanjutnya diukur sebesar biaya perolehan diamortisasi menggunakan metode suku bunga efektif. Keuntungan atau kerugian pada penghentian atau modifikasi aset keuangan yang dicatat pada biaya perolehan diamortisasi diakui pada laba rugi. At the beginning recognition, receivables that have no a significant funding component, are recognized as much as the transaction price. Other financial assets are initially recognized at fair value minus the associated transaction costs. Furthermore these financial assets are measured by the cost of amortized acquisition using effective interest rate methods. Gain or loss on the termination or modification of financial assets recorded at amortized costs are recognized at profit or loss. Pada tanggal 31 Desember 2021 dan 2020, kategori ini meliputi portofolio efek dalam instrumen pasar uang (deposito berjangka), kas di bank, piutang bunga dan bagi hasil, dan piutang penjualan unit penyertaan. As of December 31, 2021 and 2020, this category includes investment portfolios in money market instruments (time deposits), cash in banks, interest receivable and profit sharing and Receivable on subscription of investment units.
(2) Aset Keuangan yang Diukur pada Nilai Wajar melalui Laba Rugi (2) Financial Assets Measured at FVPL Aset keuangan yang diukur pada nilai wajar melalui laba rugi kecuali aset keuangan tersebut diukur pada biaya perolehan diamortisasi atau pada nilai wajar melalui penghasilan komprehensif lain. Financial assets are measured at fair value through profit or loss except those financial assets are measured at amortized acquisition costs or at fair value through other comprehensive income. Derivatif juga diklasifikasikan sebagai diukur pada nilai wajar melalui laba rugi, kecuali derivatif yang ditetapkan sebagai instrumen lindung nilai yang efektif. Derivatives are also classified as being measured at fair value through profit or loss, except derivatives that are designated as effective hedging instruments.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) Financial Liabilities Measured at Amortized Cost Financial liabilities at amortized cost is measured at initial amount minus the principal repayments, plus or minus the cumulative amortization using the effective interest rate method of any difference between that initial amount and the maturity amount. As of December 31 2023 dan 2022, this category includes securities transaction payables, accrued expenses and other payables.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) Financial Liabilities Measured at Amortized Cost Financial liabilities at amortized cost is measured at initial amount minus the principal repayments, plus or minus the cumulative amortization using the effective interest rate method of any difference between that initial amount and the maturity amount. As of December 31, 2023 and 2022, this category includes advance on subscription of investment units, liabilities for securities transactions, liabilities of redemption of investment units, accrued expenses, liabilities of subscription fee of investment units, liabilities of redemption fee of investment units and other payables.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) On initial recognition, receivables that do not have a significant funding component are recognized at the transaction price. Other financial assets are initially recognized at fair value less the associated transaction costs. These financial assets are then measured at amortized cost using the effective interest rate (“EIR”) method. Gains or losses on retirement or modification of financial assets carried at amortized cost are recognized in profit or loss. As of December 31, 2022, this category includes money market instruments (time deposits), cash, interest receivables.
Klasifikasi, Pengukuran dan Pengakuan (lanjutan). Classification, Measurement and Recognition (continued) The Mutual Fund determines the classification of its financial assets at initial recognition and cannot change the classification which already made at initial adoption. As of December 31, 2023 and 2022, the Mutual Fund has the following financial assets: