D a sa r Pe n y u su n a n

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 - 14 - Bila im balan y ang dialihk an oleh Gr up dalam suat u k om binasi bisnis t er m asuk aset at au liabilit as y ang ber asal dar i pengat ur an im balan k ont inj en cont ingent consider at ion ar r angem ent , im balan k ont inj en t er sebut diuk ur pada nilai w aj ar pada t anggal ak uisisi dan t er m asuk sebagai bagian dar i im balan y ang dialihk an dalam suat u k om binasi bisnis. When t he consider at ion t r ansfer r ed by t he Gr oup in a business com binat ion includes asset s or liabilit ies r esult ing fr om a cont ingent consider at ion ar r angem ent , t he cont ingent consider at ion is m easur ed at it s acquisit ion - dat e fair v alue and included as par t of t he consider at ion t r ansfer r ed in a business com binat ion. Per ubahan dalam nilai w aj ar at as im balan k ont inj en y ang m em enuhi sy ar at sebagai peny esuaian per iode penguk ur an disesuaik an secar a r et r ospek t if, dengan peny esuaian t er k ait t er hadap goodw ill. Peny esuaian per iode penguk ur an adalah peny esuaian y ang ber asal dar i infor m asi t am bahan y ang diper oleh selam a per iode penguk ur an y ang t idak m elebihi sat u t ahun sej ak t anggal ak uisisi t ent ang fak t a- fak t a dan k ondisi y ang ada pada t anggal ak uisisi. Changes in t he fair v alue of t he cont ingent consider at ion t hat qualify as m easur em ent per iod adj ust m ent s ar e adj ust ed r et r ospect iv ely , w it h cor r esponding adj ust m ent s against goodw ill. Measur em ent per iod adj ust m ent s ar e adj ust m ent s t hat ar ise fr om addit ional infor m at ion obt ained dur ing t he m easur em ent per iod w hich cannot ex ceed one y ear fr om t he acquisit ion dat e about fact s and cir cum st ances t hat ex ist ed at t he acquisit ion dat e. Ak unt ansi ber ik ut ny a unt uk per ubahan nilai w aj ar dar i im balan k ont inj ensi y ang t idak m em enuhi sy ar at sebagai peny esuaian per iode penguk ur an t er gant ung pada bagaim ana im balan k ont inj ensi dik lasifik asik an. I m balan k ont inj ensi y ang dik lasifik asik an sebagai ek uit as t idak diuk ur k em bali pada set iap t anggal pelapor an dan peny elesaian selanj ut ny a diper hit ungk an dalam ek uit as. I m balan k ont inj ensi y ang dik lasifik asik an sebagai aset at au liabilit as diuk ur k em bali pada nilai w aj ar pada set iap t anggal pelapor an, dengan per ubahan nilai w aj ar diak ui dalam lapor an laba r ugi. The subsequent account ing for changes in t he fair v alue of t he cont ingent consider at ion t hat do not qualify as m easur em ent per iod adj ust m ent s depends on how t he cont ingent consider at ion is classified. Cont ingent consider at ion t hat is classified as equit y is not r em easur ed at subsequent r epor t ing dat es and it s subsequent set t lem ent is account ed for w it hin equit y . Cont ingent consider at ion t hat is classified as an asset or liabilit y is r em easur ed subsequent t o r epor t ing dat es at fair v alue, w it h changes in fair v alue r ecognised in pr ofit or loss. Bila suat u k om binasi bisnis dilak uk an secar a ber t ahap, k epem ilik an t er dahulu Gr up at as pihak t er ak uisisi diuk ur k em bali k e nilai w aj ar pada t anggal ak uisisi dan k eunt ungan at au k er ugian dihasilk an, j ik a ada, diak ui dalam laba r ugi. Jum lah y ang ber asal dar i k epem ilik an sebelum t anggal ak uisisi y ang sebelum ny a t elah diak ui dalam penghasilan k om pr ehensif lain dir ek lasifik asi k e laba r ugi dim ana per lak uan t er sebut ak an sesuai j ik a k epem ilik an t er sebut dilepas dij ual. When a business com binat ion is achiev ed in st ages, t he Gr oup’s pr ev iously held equit y int er est in t he acquir ee is r em easur ed t o fair v alue at t he acquisit ion dat e and t he r esult ing gain or loss, if any , is r ecognized in pr ofit or loss. Am ount s ar ising fr om int er est s in t he acquir ee pr ior t o t he acquisit ion dat e t hat hav e pr ev iously been r ecognized in ot her com pr ehensiv e incom e ar e r eclassified t o pr ofit or loss w her e such t r eat m ent w ould be appr opr iat e if t hat int er est s w er e disposed of. Jik a ak unt ansi aw al unt uk k om binasi bisnis belum selesai pada ak hir per iode pelapor an saat k om binasi t er j adi, Gr up m elapor k an j um lah sem ent ar a unt uk pos- pos y ang pr oses ak unt ansiny a belum selesai dalam lapor an k euanganny a. Selam a per iode penguk ur an, pihak pengak uisisi m eny esuaik an, aset at au liabilit as t am bahan y ang diak ui, unt uk m encer m ink an infor m asi bar u y ang diper oleh t ent ang fak t a dan k eadaan y ang ada pada t anggal ak uisisi dan, j ik a dik et ahui, ak an ber dam pak pada j um lah y ang diak ui pada t anggal t er sebut . I f t he init ial account ing for a business com binat ion is incom plet e by t he end of t he r epor t ing per iod in w hich t he com binat ion occur s, t he Gr oup r epor t s pr ov isional am ount s for t he it em s for w hich t he account ing is incom plet e. Those pr ov isional am ount s ar e adj ust ed dur ing t he m easur em ent per iod, or addit ional asset s or liabilit ies ar e r ecognized, t o r eflect new infor m at ion obt ained about fact s and cir cum st ances t hat ex ist ed as of t he acquisit ion dat e t hat , if k now n, w ould hav e affect ed t he am ount r ecognized as of t hat dat e. 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 - 15 - e . Tr a n sa k si da n Pe n j a ba r a n La por a n Ke u a n ga n D a la m M a t a Ua n g Asin g e. For e ign Cu r r e n cy Tr a n sa ct ion s a n d Tr a n sla t ion Lapor an k euangan indiv idu m asing- m asing ent it as diuk ur dan disaj ik an dalam m at a uang dar i lingk ungan ek onom i ut am a dim ana ent it as ber oper asi m at a uang fungsional . Lapor an k euangan k onsolidasian dar i Gr up disaj ik an dalam m at a uang Dolar Am er ik a Ser ik at US y ang m er upak an m at a uang fungsional Per usahaan dan m at a uang peny aj ian unt uk lapor an k euangan k onsolidasian. The indiv idual financial st at em ent s of each ent it y ar e m easur ed and pr esent ed in t he cur r ency of t he pr im ar y econom ic env ir onm ent in w hich t he ent it y oper at es it s funct ional cur r ency . The consolidat ed financial st at em ent s of t he Gr oup ar e pr esent ed in US Dollar US , w hich is t he funct ional cur r ency of t he Com pany and t he pr esent at ion cur r ency for t he consolidat ed financial st at em ent s. Dalam peny usunan lapor an k euangan set iap ent it as indiv idual gr up, t r ansak si dalam m at a uang asing selain m at a uang fungsional ent it as m at a uang asing diak ui pada k ur s y ang ber lak u pada t anggal t r ansak si. Pada set iap ak hir per ode pelapor an, pos m onet er dalam v alut a asing dij abar k an k em bali pada k ur s y ang ber lak u pada t anggal t er sebut . Pos- pos nonm onet er y ang diuk ur pada nilai w aj ar dalam v alut a asing dij abar k an k em bali pada k ur s y ang ber lak u pada t anggal k et ik a nilai w aj ar dit ent uk an. Pos nonm onet er y ang diuk ur dalam biay a hist or is dalam v alut a asing t idak dij abar k an k em bali. I n pr epar ing t he financial st at em ent s of each indiv idual gr oup ent it y , t r ansact ions in cur r encies ot her t han t he ent it y ’s funct ional cur r ency for eign cur r encies ar e r ecognized at t he r at es of ex change pr ev ailing at t he dat es of t he t r ansact ions. At t he end of each r epor t ing per iod, m onet ar y it em s denom inat ed in for eign cur r encies ar e r et r anslat ed at t he r at es pr ev ailing at t hat dat e. Non- m onet ar y it em s car r ied at fair v alue t hat ar e denom inat ed in for eign cur r encies ar e r et r anslat ed at t he r at es pr ev ailing at t he dat e w hen t he fair v alue w as det er m ined. Non- m onet ar y it em s t hat ar e m easur ed in t er m s of hist or ical cost in a for eign cur r ency ar e not r et r anslat ed. Selisih k ur s at as pos m onet er diak ui dalam laba r ugi pada per iode saat t er j adiny a k ecuali unt uk : Ex change differ ences on m onet ar y it em s ar e r ecognized in pr ofit or loss in t he per iod in w hich t hey ar ise ex cept for : − Selisih k ur s at as pinj am an v alut a asing y ang ber k ait an dengan aset dalam k onst r uk si unt uk penggunaan y ang pr oduk t if di m asa depan, t er m asuk dalam biay a per olehan aset t er sebut k et ik a dianggap sebagai peny esuaian at as biay a bunga at as pinj am an v alut a asing. − Ex change differ ences on for eig n cur r ency bor r ow ing r elat ing t o asset s under const r uct ion for fut ur e pr oduct iv e use, w hich ar e included in t he cost of t hose asset s w hen t hey ar e r egar ded as an adj ust m ent t o int er est cost s on t hose for eign cur r ency bor r ow ing. − Selisih k ur s at as t r ansak si y ang dit et apk an unt uk t uj uan lindung nilai r isik o v alut a asing t er t ent u. − Ex change differ ences on t r ansact ion ent er ed int o in or der t o hedge cer t ain for eign cur r ency r isk s. − Selisih k ur s at as pos m onet er piut ang at au ut ang dar i k egiat an oper asi dalam v alut a asing y ang peny elesaianny a t idak dir encanak an at au t idak m ungk in t er j adi m em bent uk bagian dar i inv est asi ber sih dalam k egiat an usaha luar neger i , y ang pada aw alny a diak ui pada penghasilan k om pr ehensif lain dan dir ek lasifik asi dar i ek uit as k e laba r ugi pada pem bay ar an k em bali pos m onet er . − Ex change differ ences on m onet ar y it em s r eceiv able fr om or pay able t o a for eign cur r ency oper at ion for w hich set t lem ent is neit her planned nor lik ely t o occur t her efor e for m ing par t of t he net inv est m ent in t he for eign oper at ion , w hich ar e r ecognized init ially in ot her com pr ehensiv e incom e and r eclassified fr om equit y t o pr ofit or loss on r epay m ent of t he m onet ar y it em s. Pem buk uan RPU diselenggar ak an dalam Rupiah, m at a uang fungsionalny a. Unt uk t uj uan peny aj ian lapor an k euangan k onsolidasian, aset dan liabilit as RPU dij abar k an k e dalam Dolar Am er ik a Ser ik at dengan m enggunak an k ur s y ang ber lak u pada ak hir per iode pelapor an. Pos penghasilan dan beban dij abar k an m enggunak an k ur s r at a- r at a unt uk per iode t er sebut , k ecuali k ur s ber fluk t uasi secar a signifik an selam a per iode t er sebut , dalam hal ini k ur s y ang ber lak u pada t anggal t r ansak si y ang digunak an. Selisih k ur s y ang t im bul diak ui dalam penghasilan k om pr ehensif lain dan diak um ulasi dalam ek uit as dan diat r ibusik an pada k epent ingan nonpengendali . The book s of account s of RPU ar e m aint ained in I ndonesian Rupiah, it s funct ional cur r ency . For t he pur poses of pr esent ing t hese consolidat ed financial st at em ent s, t he asset s and liabilit ies of RPU ar e t r anslat ed int o Unit ed St at es Dollar using ex change r at es pr ev ailing at t he end of each r epor t ing per iod. I ncom e and ex pense it em s ar e t r anslat ed at t he av er age ex change r at es for t he per iod, unless ex change r at es fluct uat e significant ly dur ing t hat per iod, in w hich case t he ex change r at es at t he dat es of t he t r ansact ions ar e used. Ex change differ ences ar ising, if any , ar e r ecognized in ot her com pr ehensiv e incom e and accum ulat ed in equit y and at t r ibut ed t o non- cont r olling int er est s as appr opr iat e .