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 .