Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016
Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2016
and For The Year Then Ended Expressed in Rupiah, unless otherwise stated
46
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
ASUMSI lanjutan 3. USE
OF JUDGMENTS,
ESTIMATES AND
ASSUMPTIONS continued Estimasi dan Asumsi lanjutan
Estimates and Assumptions continued
Liabilitas Imbalan Kerja Karyawan Liabilities for Employee Benefits
Penentuan liabilitas imbalan kerja Grup tergantung pada pemilihan asumsi yang digunakan oleh aktuaris
independen dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain tingkat diskonto,
tingkat kenaikan gaji, usia pensiun normal dan tingkat mortalitas. Hasil aktual yang berbeda dari asumsi yang
ditetapkan Grup yang memiliki pengaruh terhadap liabilitas imbalan kerja pasti diakui dalam penghasilan
komprehensif lain. Sementara Grup berkeyakinan bahwa asumsi tersebut adalah wajar dan sesuai, perbedaan
signifikan pada hasil aktual atau perubahan signifikan dalam asumsi yang ditetapkan Grup dapat mempengaruhi
secara material. Penjelasan lebih lanjut diungkapkan dalam Catatan 21.
The determination of the Group‟s employee benefits liabilities are dependent on its selection of certain
assumptions used by the independent actuaries and Group‟s management in calculating such amounts. Those
assumptions include, among others discount rate, salary increase rate, normal retirement age, and mortality rate.
Actual results that differ from the Group‟s assumptions which affects the defined benefit obligations are
recognized in other comprehensive income. While it is believed that the Group‟s assumptions are reasonable
and appropriate, significant differences in actual experience or significant changes in assumptions may
materially affect the amount of employee benefits reserve. Further details are disclosed in Note 21.
Aset dan Liabilitas Pajak Tangguhan Deferred Tax Assets and Liabilities
Aset dan liabilitas pajak tangguhan diakui atas seluruh beda temporer sepanjang besar kemungkinannya bahwa
beda temporer kena pajak tersebut dapat digunakan. Estimasi signifikan oleh manajemen diharuskan dalam
menentukan jumlah aset pajak tangguhan yang dapat diakui, berdasarkan saat penggunaan dan tingkat
penghasilan kena pajak serta strategi perencanaan pajak masa depan.
Deferred tax assets and liabilities are recognized for all taxable temporary differences to the extent that it is
probable that the temporary differences can be used. Significant management estimates are required to
determine the amount of deferred tax assets that can be recognized, based upon the likely timing and the level of
future taxable profits together with future tax planning strategies.
4. KAS DAN SETARA KAS
4. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
2016 2015
Kas Cash
Rupiah 5.101.898.963
3.250.181.878 Rupiah
Dolar Amerika Serikat United States Dollar
USD 10.841 tanggal USD 10,841 as of
31 Desember 2016 dan December 31, 2016 and
USD 9.161 tanggal USD 9,161 as of
31 Desember 2015 145.661.018
126.373.931 December 31, 2015
Peso Filipina Philippine Peso
PHP 372.800 tanggal PHP 372,800 as of
31 Desember 2016 dan December 31, 2016 and
PHP 257.545 tanggal PHP 257,545 as of
31 Desember 2015 101.181.648
75.737.657 December 31, 2015
Dong Vietnam Vietnam Dong
VND 63.082.000 tanggal VND 63,082,000 as of
31 Desember 2016 dan December 31, 2016 and
VND 9.398.501 tanggal VND 9,398,501 as of
31 Desember 2015 37.224.724
5.763.606 December 31, 2015
Ringgit Malaysia Malaysian Ringgit
MYR 606 tanggal MYR 606 as of
31 Desember 2016 dan December 31, 2016 and
MYR 6.757 tanggal MYR 6,757 as of
31 Desember 2015 1.815.640
21.687.605 December 31, 2015
Total kas 5.387.781.993
3.479.744.677 Total cash
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016
Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2016
and For The Year Then Ended Expressed in Rupiah, unless otherwise stated
47
4. KAS DAN SETARA KAS lanjutan
4. CASH AND CASH EQUIVALENTS continued 2016
2015
Bank Banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 12.711.845.453
74.774.445.084 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 2.368.477.453
6.361.148.428 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 2.272.972.966
522.124.262 PT Bank Danamon Indonesia Tbk
The Bank of Tokyo- The Bank of Tokyo-
Mitsubishi UFJ, Ltd. 972.385.122
- Mitsubishi UFJ, Ltd.
PT Bank Sumitomo Mitsui PT Bank Sumitomo Mitsui
Indonesia 629.849.949
143.254.333 Indonesia
PT Bank Mandiri Persero Tbk 432.903.497
2.075.234.995 PT Bank Mandiri Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 204.055.215
251.546.625 Persero Tbk
PT Bank DBS Indonesia 136.337.955
890.032.368 PT Bank DBS Indonesia
PT Bank Mega Tbk 85.118.118
184.659.280 PT Bank Mega Tbk
PT Bank Maybank Indonesia Tbk 79.354.846
108.513.232 PT Bank Maybank Indonesia Tbk
PT Bank Index Selindo -
5.251.693.059 PT Bank Index Selindo
PT Bank CIMB Niaga Syariah -
1.505.034 PT Bank CIMB Niaga Syariah
Sub-Total 19.893.300.574
90.564.156.700 Sub-Total
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
USD 1.162.137 tanggal USD 1,162,137 as of
31 Desember 2016 dan December 31, 2016 and
USD 1.349.343 tanggal USD 1,349,343 as of
31 Desember 2015 15.614.477.972
18.614.193.169 December 31, 2015
ANZ Bank Ltd, Vietnam ANZ Bank Ltd, Vietnam
USD 166.891 tanggal USD 166,891 as of
31 Desember 2016 2.242.351.545
- December 31, 2016
PT CIMB Niaga Tbk PT CIMB Niaga Tbk
USD 93.812 tanggal USD 93,812 as of
31 Desember 2016 dan December 31, 2016 and
USD 279.916 tanggal USD 279,916 as of
31 Desember 2015 1.260.461.794
3.861.443.427 December 31, 2015
DBS Bank Ltd, Singapura DBS Bank Ltd, Singapore
USD 57.189 tanggal USD 57,189 as of
31 Desember 2016 dan December 31, 2016 and
USD 1.145.190 tanggal USD 1,145,190 as of
31 Desember 2015 768.391.404
15.797.896.050 December 31, 2015
OCBC Bank Bhd, Malaysia OCBC Bank Bhd, Malaysia
USD 7.863 tanggal USD 7,863 as of
31 Desember 2016 dan December 31, 2016 and
USD 452.808 tanggal USD 452,808 as of
31 Desember 2015 105.651.651
6.246.492.444 December 31, 2015
BDO Unibank, Filipina BDO Unibank, Philippine
USD 1.219 tanggal USD 1,219 as of
31 Desember 2016 dan December 31, 2016 and
USD 735.416 tanggal USD 735,416 as of
31 Desember 2015 16.380.408
10.145.069.564 December 31, 2015
Sub-Total 20.007.714.774
54.665.094.654 Sub-Total
Indonesian language
PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tanggal 31 Desember 2016
Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain
PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS As of December 31, 2016
and For The Year Then Ended Expressed in Rupiah, unless otherwise stated
48
4. KAS DAN SETARA KAS lanjutan
