PT. CHANDRA ASRI PETROCHEMI CAL Tbk DAN ENTI TAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLI DASI AN 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN
YANG BERAKHI R PADA TANGGAL TERSEBUT Lanjutan PT. CHANDRA ASRI PETROCHEMI CAL Tbk
AND I TS SUBSI DI ARI ES NOTES TO CONSOLI DATED FI NANCI AL STATEMENTS
DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued
- 11 - Nilai
w aj ar adalah
har ga y ang
ak an dit er im a unt uk m enj ual suat u aset
at au har ga
y ang ak an
dibay ar unt uk
m engalihk an suat u liabilit as dalam suat u t r ansak si t er at ur ant ar a pelak u pasar pada
t anggal penguk ur an. Fair v alue is t he pr ice t hat w ould be r eceiv ed
t o sell an asset or paid t o t r ansfer a liabilit y in an
or der ly t r ansact ion
bet w een m ar k et
par t icipant s at t he m easur em ent dat e. Lapor an ar us k as k onsolidasian disusun
dengan m enggunak an m et ode langsung dengan m engelom pok k an ar us k as dalam
ak t iv it as oper asi, inv est asi dan pendanaan. The consolidat ed st at em ent s of cash flow s ar e
pr epar ed using
t he dir ect
m et hod w it h
classificat ions of cash flow s int o oper at ing, inv est ing and financing act iv it ies.
c. D a sa r Kon solida sia n
c.
Ba sis of Con solida t ion
Lapor an k euangan
k onsolidasian m enggabungk an
lapor an k euangan
Per usahaan dan ent it as y ang dik endalik an oleh
Per usahaan dan
ent it as anak
t er m asuk ent it as
t er st r uk t ur . Pengendalian t er capai dim ana Per usahaan
m em ilik i k ek uasaan at as inv est ee; ek sposur at au
hak at as im bal hasil v ar iabel dar i k et er libat anny a
dengan inv est ee;
dan k em am puan
unt uk m enggunak an
k ek uasaanny a at as
inv est ee unt uk
m em pengar uhi j um lah im bal hasil inv est or . The
consolidat ed financial
st at em ent s incor por at e t he financial st at em ent s of t he
Com pany and ent it ies including st r uct ur ed ent it ies cont r olled by t he Com pany and it s
subsidiar ies. Cont r ol is achiev ed w her e t he Com pany has t he pow er ov er t he inv est ee; is
ex posed, or has r ight s, t o v ar iable r et ur ns fr om it s inv olv em ent w it h t he inv est ee; and
has t he abilit y t o use it s pow er t o affect it s r et ur ns.
Per usahaan m enilai k em bali apak ah ent it as t er sebut adalah
inv est ee j ik a fak t a dan k eadaan y ang m engindik asik an adany a
per ubahan t er hadap sat u at au lebih dar i t iga elem en pengendalian y ang disebut k an
di at as. The Com pany r eassesses w het her or not it
cont r ols an inv est ee if fact s and cir cum st ances indicat e t hat t her e ar e changes t o one or m or e
of t he t hr ee elem ent s of cont r ol list ed abov e.
Ket ik a Per usahaan m em ilik i
hak suar a k ur ang
dar i m ay or it as
di- inv est ee, ia
m em ilik i k ek uasaan at as inv est ee k et ik a hak
suar a inv est or
cuk up unt uk
m em ber iny a k em am puan pr ak t is unt uk
m engar ahk an ak t iv it as
r elev an secar a
sepihak . Per usahaan
m em per t im bangk an selur uh fak t a dan k eadaan y ang r elev an
dalam m enilai
apak ah hak
suar a Per usahaan
cuk up unt uk
m em ber ik an Per usahaan
k ek uasaan, t er m asuk
i uk ur an k epem ilik an hak suar a Per usahaan
r elat if t er hadap uk ur an dan
peny ebar an k epem ilik an pem ilik hak suar a lain; ii hak
suar a pot ensial
y ang dim ilik i
oleh Per usahaan,
pem egang suar a
lain at au
pihak lain; iii
hak y ang t im bul dar i
pengat ur an k ont r ak t ual lain; dan iv set iap fak t a
dan k eadaan
t am bahan apapun
m engindik asik an bahw a
Per usahaan m em ilik i, at au t idak m em ilik i, k em am puan
k ini unt uk m engar ahk an ak t iv it as y ang
r elev an pada saat k eput usan per lu dibuat , t er m asuk pola suar a pem ilik an dalam RUPS
sebelum ny a. When t he Com pany has less t han a m aj or it y of
t he v ot ing r ight s of an inv est ee, it has pow er ov er t he inv est ee w hen t he v ot ing r ight s ar e
sufficient t o giv e it t he pr act ical abilit y t o dir ect t he
r elev ant act iv it ies
of t he
inv est ee unilat er ally .
The Com pany
consider s all
r elev ant fact s and cir cum st ances in assessing w het her or not t he Com pany ’s v ot ing r ight s in
an inv est ee ar e sufficient t o giv e it pow er , including i t he size of t he Com pany ’s holding
of v ot ing r ight s r elat iv e t o t he size and disper sion of holding of t he ot her v ot e holder s;
ii pot ent ial v ot ing r ight s held by t he Com pany , ot her v ot e holder s or ot her par t ies;
iii r ight s ar ising
fr om ot her cont r act ual ar r angem ent s; and iv any addit ional fact s
and cir cum st ances t hat indicat e t hat t he Com pany has, or does not hav e, t he cur r ent
abilit y t o dir ect t he r elev ant act iv it ies at t he t im e t hat decisions need t o be m ade, including
v ot ing pat t er ns at pr ev ious shar eholder s’ m eet ings.
Konsolidasi ent it as anak dim ulai k et ik a
Per usahaan m em per oleh pengendalian at as ent it as anak dan ak an dihent ik an k et ik a
Per usahaan k ehilangan pengendalian pada ent it as anak . Secar a k husus, pendapat an
dan beban
ent it as anak diak uisisi at au
dij ual selam a t ahun ber j alan
t er m asuk dalam lapor an laba r ugi k onsolidasian dan
penghasilan k om pr ehensif lain dar i t anggal diper olehny a
pengendalian Per usahaan
sam pai t anggal k et ik a Per usahaan ber hent i unt uk m engendalik an ent it as anak .
Consolidat ion of a subsidiar y begins w hen t he Com pany obt ains cont r ol ov er t he subsidiar y
and ceases w hen t he Com pany loses cont r ol of t he
subsidiar y . Specifically ,
incom e and
ex pense of a subsidiar y acquir ed or disposed of dur ing t he y ear ar e included in t he
consolidat ed st at em ent s of pr ofit or loss and ot her com pr ehensiv e incom e fr om t he dat e t he
Com pany gains cont r ol unt il t he dat e w hen t he Com pany ceases t o cont r ol t he subsidiar y .
PT. CHANDRA ASRI PETROCHEMI CAL Tbk DAN ENTI TAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLI DASI AN 31 DESEMBER 2016 DAN 2015 DAN UNTUK TAHUN-TAHUN
YANG BERAKHI R PADA TANGGAL TERSEBUT Lanjutan PT. CHANDRA ASRI PETROCHEMI CAL Tbk
AND I TS SUBSI DI ARI ES NOTES TO CONSOLI DATED FI NANCI AL STATEMENTS
DECEMBER 31, 2016 AND 2015 AND FOR THE YEARS THEN ENDED Continued
- 12 - Laba r ugi dan set iap k om ponen penghasilan
k om pr ehensif lain
diat r ibusik an k epada pem ilik
ent it as induk
dan unt uk
k epent ingan nonpengendali.
Per usahaan j uga
m engat r ibusik an t ot al
laba k om pr ehensif ent it as anak k epada pem ilik
ent it as induk
dan k epent ingan
nonpengendali m esk ipun
hal t er sebut
m engak ibat k an k epent ingan nonpengendali m em ilik i saldo defisit .
Pr ofit or loss and each com ponent of ot her com pr ehensiv e incom e ar e at t r ibut ed t o t he
ow ner s of t he Com pany and t o t he non- cont r olling
int er est . Tot al
com pr ehensiv e incom e of subsidiar ies is at t r ibut ed t o t he
ow ner s of t he Com pany and t he non- cont r olling int er est ev en if t his r esult s in t he
non- cont r olling int er est
hav ing a
deficit balance.
Jik a diper luk an,
peny esuaian dapat
dilak uk an t er hadap
lapor an k euangan
ent it as anak agar k ebij ak an ak unt ansi
sesuai dengan k ebij ak an ak unt ansi Gr up. When necessar y , adj ust m ent ar e m ade t o t he
financial st at em ent s of subsidiar ies t o br ing t heir account ing policies in line w it h t he
Gr oup’s account ing policies.
Selur uh aset dan
liabilit as dalam int r a k elom pok
usaha, ek uit as,
pendapat an, biay a dan ar us k as y ang ber k ait an dengan
t r ansak si dalam k elom pok usaha dielim inasi secar a penuh pada saat k onsolidasian.
All int r agr oup asset s and liabilit ies, equit y , incom e, ex penses and cash flow s r elat ing t o
t r ansact ions bet w een m em ber s of t he Gr oup ar e elim inat ed in full on consolidat ion.
Per ubahan k epem ilik an Gr up pada ent it as anak y ang t idak m engak ibat k an k ehilangan
pengendalian Gr up at as ent it as anak dicat at sebagai t r ansak si ek uit as. Jum lah t er cat at
dar i k epem ilik an Gr up dan k epent ingan
nonpengendali disesuaik an
unt uk m encer m ink an
per ubahan k epent ingan
r elat ifny a dalam ent it as anak . Selisih ant ar a j um lah t er cat at k epent ingan nonpengendali
y ang disesuaik an dan nilai w aj ar im balan y ang dibay ar at au dit er im a diak ui secar a
langsung dalam ek uit as dan diat r ibusik an dengan pem ilik ent it as induk .
Changes in t he Gr oup’s ow ner ship int er est in subsidiar ies t hat do not r esult in t he Gr oup
losing cont r ol
ov er t he
subsidiar ies ar e
account ed for as equit y t r ansact ions. The car r y ing am ount s of t he Gr oup’s int er est and
t he non- cont r olling int er est ar e adj ust ed t o r eflect t he changes in t heir r elat iv e int er est in
t he subsidiar ies. Any differ ence bet w een t he am ount by w hich t he non- cont r olling int er est
ar e adj ust ed and t he fair v alue of t he consider at ion paid or r eceiv ed is r ecognized
dir ect ly in equit y and at t r ibut ed t o ow ner s of t he Com pany .
Ket ik a Gr up k ehilangan pengendalian pada ent it as
anak , k eunt ungan at au k er ugian diak ui dalam laba r ugi dan dihit ung sebagai
per bedaan ant ar a i agr egat nilai w aj ar pem bay ar an y ang dit er im a dan nilai w aj ar
sisa k epem ilik an r et ained int er est dan ii j um lah
t er cat at sebelum ny a
dar i aset
t er m asuk goodw ill , dan liabilit as
dar i ent it as
anak dan
set iap k epent ingan
nonpengendali. Selur uh j um lah y ang diak ui sebelum ny a
dalam penghasilan
k om pr ehensif lain y ang t er k ait dengan ent it as anak y ang dicat at seolah- olah Gr up
t elah m elepask an secar a langsung aset at au liabilit as t er k ait ent it as anak y ait u
dir ek lasifik asi k e laba r ugi at au dit r ansfer k e k at egor i lain dar i ek uit as sebagaim ana
dit ent uk an diizink an oleh st andar ak unt ansi y ang ber lak u . Nilai w aj ar set iap sisa
inv est asi pada ent it as anak t er dahulu pada t anggal hilangny a pengendalian dianggap
sebagai nilai w aj ar pada saat pengak uan aw al unt uk ak unt ansi ber ik ut ny a dalam
PSAK 55, I nst r um en Keuangan: Pengak uan dan Penguk ur an at au, k et ik a ber lak u, biay a
per olehan pada saat pengak uan aw al dar i inv est asi pada ent it as asosiasi.
When t he Gr oup losses cont r ol of a subsidiar y , a gain or loss is r ecognized in pr ofit or loss and
is calculat ed as t he differ ence bet w een i t he aggr egat e of t he fair v alue of t he consider at ion
r eceiv ed and t he fair v alue of any r et ained int er est and ii t he pr ev ious car r y ing am ount
of t he asset s including goodw ill , and liabilit ies of t he
subsidiar y and any non- cont r olling int er est . All am ount s pr ev iously r ecognized in
ot her com pr ehensiv e incom e in r elat ion t o t hat subsidiar y ar e account ed for as if t he Gr oup
had dir ect ly disposed of t he r elat ed asset s or liabilit ies of t he subsidiar y i.e. r eclassified t o
pr ofit or loss or t r ansfer r ed t o anot her cat egor y of equit y as specified per m it t ed by
applicable account ing st andar ds . The fair v alue of any inv est m ent r et ained in t he for m er
subsidiar y at t he dat e w hen cont r ol is lost is r egar ded as t he fair v alue on init ial r ecognit ion
for subsequent account ing under PSAK 55, Financial
I nst r um ent s: Recognit ion
and Measur em ent or , w hen applicable, t he cost on
init ial r ecognit ion of an inv est m ent in an
associat e.
