Pe r se dia 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 - 28 - Per usahaan m em buat pendanaan unt uk im balan ini y ang dik elola oleh sebuah per usahaan asur ansi. Pendanaan t er sebut t idak m em enuhi sy ar at sebagai aset pr ogr am dan diper lak uk an sebagai hak penggant ian. The Com pany m ade funding of t his benefit t hr ough an inv est m ent fund being m anaged by an insur ance com pany . Such funding does not qualify as a plan asset how ev er account ed for as a r eim bur sem ent r ight . Biay a peny ediaan im balan dit ent uk an dengan m enggunak an m et ode pr oj ect ed unit cr edit dengan penilaian ak t uar ia y ang dilak uk an pada set iap ak hir per iode pelapor an t ahunan. Penguk ur an k em bali, t er dir i dar i k eunt ungan dan k er ugian ak t uar ial, per ubahan dam pak bat as at as aset j ik a ada dan dar i im bal hasil at as aset pr ogr am t idak t er m asuk bunga , y ang t er cer m in langsung dalam lapor an posisi k euangan k onsolidasian y ang dibebank an at au dik r edit k an dalam penghasilan k om pr ehensif lain per iode t er j adiny a. Penguk ur an k em bali diak ui dalam penghasilan k om pr ehensif lain t er cer m in sebagai pos t er pisah pada penghasilan k om pr ehensif lain di ek uit as dan t idak ak an dir ek las k e laba r ugi. Biay a j asa lalu diak ui dalam laba r ugi pada per iode am andem en pr ogr am . Bunga net o dihit ung dengan m engalik an t ingk at disk ont o pada aw al per iode im balan past i dengan liabilit as at au aset im balan past i net o. Biay a im balan past i dik at egor ik an sebagai ber ik ut : The cost of pr ov iding benefit s is det er m ined using t he pr oj ect ed unit cr edit m et hod, w it h act uar ial v aluat ions being car r ied out at t he end of each annual r epor t ing per iod. Rem easur em ent , com pr ising act uar ial gains and losses, t he effect of t he changes t o t he asset ceiling if applicable and t he r et ur n on plan asset s ex cluding int er est , is r eflect ed im m ediat ely in t he consolidat ed st at em ent s of financial posit ion w it h a char ge or cr edit r ecognized in ot her com pr ehensiv e incom e in t he per iod in w hich t hey occur . Rem easur em ent r ecognized in ot her com pr ehensiv e incom e is r eflect ed as a separ at e it em under ot her com pr ehensiv e incom e in equit y and w ill not be r eclassified t o pr ofit or loss. Past ser v ice cost is r ecognized in pr ofit or loss in t he per iod of a plan am endm ent . Net int er est is calculat ed by apply ing t he discount r at e at t he beginning of t he per iod t o t he net defined benefit liabilit y or asset . Defined benefit cost s ar e cat egor ised as follow s: • Biay a j asa t er m asuk biay a j asa k ini, biay a j asa lalu ser t a k eunt ungan dan k er ugian k ur t ailm en dan peny elesaian . • Ser v ice cost including cur r ent ser v ice cost , past ser v ice cost , as w ell as gains and losses on cur t ailm ent s and set t lem ent s . • Beban at au pendapat an bunga net o. • Net int er est ex pense or incom e. • Penguk ur an k em bali. • Rem easur em ent . Gr up m eny aj ik an dua k om ponen per t am a dar i biay a im balan past i di laba r ugi, Keunt ungan dan k er ugian k ur t ailm en dicat at sebagai biay a j asa lalu. The Gr oup pr esent s t he fir st t w o com ponent s of defined benefit cost s in pr ofit or loss. Cur t ailm ent gains and losses ar e account ed f or as past ser v ice cost s. Liabilit as im balan pensiun y ang diak ui pada lapor an posisi k euangan k onsolidasian m er upak an defisit at au sur plus ak t ual dalam pr ogr am im balan past i Gr up. Sur plus y ang dihasilk an dar i per hit ungan ini t er bat as pada nilai k ini m anfaat ek onom ik y ang t er sedia dalam bent uk pengem balian dana pr ogr am dan pengur angan iur an m asa depan k e pr ogr am . The r et ir em ent benefit obligat ion r ecognized in t he consolidat ed st at em ent s of financial posit ion r epr esent s t he act ual deficit or sur plus in t he Gr oup’s defined benefit plans. Any sur plus r esult ing fr om t his calculat ion is lim it ed t o t he pr esent v alue of any econom ic benefit s av ailable in t he for m of r efunds fr om t he plans or r educt ions in fut ur e cont r ibut ions t o t he plans. Gr up m engak ui hak ny a dalam penggant ian ber dasar k an polis asur ansi sebagai aset t er pisah, y ang diuk ur sebesar nilai w aj ar ny a. Dalam lapor an laba r ugi dan penghasilan k om pr ehensif lain k onsolidasian, beban t er k ait dengan pr ogr am im balan past i dapat disaj ik an secar a net o set elah dik ur angk an dengan j um lah y ang diak ui dalam penggant ian. The Gr oup r ecognizes it s r ight t o r eim bur sem ent under t he insur ance policy as a separ at e asset s, w hich is m easur ed at fair v alue. I n t he consolidat ed st at em ent s of pr ofit or loss and ot her com pr ehensiv e incom e, t he ex pense r elat ing t o a defined benefit plan is pr esent ed net of t he am ount r ecognized for a r eim bur sem ent . 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 - 29 - t . Pa j a k Pe n gh a sila n t. I n com e Ta x Paj ak saat t er ut ang ber dasar k an laba k ena paj ak unt uk suat u t ahun. Laba k ena paj ak ber beda dar i laba sebelum paj ak seper t i y ang dilapor k an dalam lapor an laba r ugi dan penghasilan k om pr ehensif lain k ar ena pos pendapat an at au beban y ang dik enak an paj ak at au dik ur angk an pada t ahun ber beda dan pos- pos y ang t idak per nah dik enak an paj ak at au t idak dapat dik ur angk an. The t ax cur r ent ly pay able is based on t ax able pr ofit t o t he y ear . Tax able pr ofit differ s fr om pr ofit befor e t ax as r epor t ed in t he consolidat ed st at em ent s of pr ofit or loss and ot her com pr ehensiv e incom e because of it em s of incom e or ex pense t hat ar e t ax able or deduct ible in ot her y ear s and it em s t hat ar e nev er t ax able or deduct ible. Beban paj ak k ini dit ent uk an ber dasar k an laba k ena paj ak dalam per iode y ang ber sangk ut an y ang dihit ung ber dasar k an t ar if paj ak y ang ber lak u. Cur r ent t ax ex pense is det er m ined based on t he t ax able incom e for t he y ear com put ed using pr ev ailing t ax r at es. Paj ak t angguhan diak ui at as per bedaan t em por er ant ar a j um lah t er cat at aset dan liabilit as dalam lapor an k euangan k onsolidasian dengan dasar pengenaan paj ak y ang digunak an dalam per hit ungan laba k ena paj ak . Liabilit as paj ak t angguhan um um ny a diak ui unt uk selur uh per bedaan t em por er k ena paj ak . Aset paj ak t angguhan um um ny a diak ui unt uk selur uh per bedaan t em por er y ang dapat dik ur angk an sepanj ang k em ungk inan besar bahw a laba k ena paj ak ak an t er sedia sehingga per bedaan t em por er dapat dim anfaat k an. Aset dan liabilit as paj ak t angguhan t idak diak ui j ik a per bedaan t em por er t im bul dar i pengak uan aw al selain k om binasi bisnis dar i aset dan liabilit as suat u t r ansak si y ang t idak m em pengar uhi laba k ena paj ak at au laba ak unt ansi. Selain it u, liabilit as paj ak t angguhan t idak diak ui j ik a per bedaan t em por er t im bul dar i pengak uan aw al goodw ill. Defer r ed t ax is r ecognized on t em por ar y differ ences bet w een t he car r y ing am ount s of asset s and liabilit ies in t he consolidat ed financial st at em ent s and t he cor r esponding t ax bases used in t he com put at ion of t ax able pr ofit . Defer r ed t ax liabilit ies ar e gener ally r ecognized for all t ax able t em por ar y differ ences. Defer r ed t ax asset s ar e gener ally r ecognized for all deduct ible t em por ar y differ ences t o t he ex t ent t hat is pr obable t hat t ax able pr ofit s w ill be av ailable against w hich t hose deduct ible t em por ar y differ ences can be ut ilized. Such defer r ed t ax asset s and liabilit ies ar e not r ecognized if t he t em por ar y differ ences ar ises fr om t he init ial r ecognit ion ot her t han in a business com binat ion of asset s and liabilit ies in a t r ansact ion t hat affect s neit her t he t ax able pr ofit nor t he account ing pr ofit . I n addit ion, defer r ed t ax liabilit ies ar e not r ecognized if t he t em por ar y differ ences ar ises fr om t he init ial r ecognit ion of goodw ill. Aset dan liabilit as paj ak t angguhan diuk ur dengan m enggunak an t ar if paj ak y ang dihar apk an ber lak u dalam per iode k et ik a liabilit as diselesaik an at au aset dipulihk an ber dasar k an t ar if paj ak dan per at ur an paj ak y ang t elah ber lak u at au secar a subst ant if t elah ber lak u pada ak hir per iode pelapor an. Defer r ed t ax asset s and liabilit ies ar e m easur ed at t he t ax r at es t hat ar e ex pect ed t o apply in t he per iod in w hich t he liabilit y is set t led or t he asset r ealized, based on t he t ax r at es and t ax law s t hat hav e been enact ed, or subst ant iv ely enact ed, by t he end of t he r epor t ing per iod. Penguk ur an aset dan liabilit as paj ak t angguhan m encer m ink an k onsek uensi paj ak y ang sesuai dengan car a Gr up m em per k ir ak an, pada ak hir per iode pelapor an, unt uk m em ulihk an at au m eny elesaik an j um lah t er cat at aset dan liabilit asny a. The m easur em ent of defer r ed t ax asset s and liabilit ies r eflect s t he t ax consequences t hat w ould follow fr om t he m anner in w hich t he Gr oup ex pect s, at t he end of t he r epor t ing per iod, t o r ecov er or set t le t he car r y ing am ount of t heir asset s and liabilit ies. Jum lah t er cat at aset paj ak t angguhan dit elaah ulang pada ak hir per iode pelapor an dan dik ur angi j um lah t er cat at ny a j ik a k em ungk inan besar laba k ena paj ak t idak lagi t er sedia dalam j um lah y ang m em adai unt uk m engk om pensasik an sebagian at au selur uh aset paj ak t angguhan t er sebut . The car r y ing am ount of defer r ed t ax asset is r ev iew ed at t he end of each r epor t ing per iod and r educed t o t he ex t ent t hat it is no longer pr obable t hat sufficient t ax able pr ofit s w ill be av ailable t o allow all or par t of t he asset t o be r ecov er ed.