Ase t Ke u a n ga 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 - 21 - • pada pengak uan aw al m er upak an bagian dar i por t ofolio inst r um en k euangan t er t ent u y ang dik elola ber sam a dan t er dapat buk t i m engenai pola am bil unt ung dalam j angk a pendek ak t ual t er k ini; at au • on init ial r ecognit ion it is par t of an ident ified por t folio of financial inst r um ent s t hat t he ent it y m anages t oget her and has a r ecent act ual pat t er n of shor t - t er m pr ofit - t ak ing; or • m er upak an der iv at if y ang t idak dit et apk an dan t idak efek t if sebagai inst r um en lindung nilai. • it is a der iv at iv e t hat is not designat ed and effect iv e as a hedging inst r um ent . Gr up t idak m em ilik i liabilit as k euangan y ang dit et apk an pada FVTPL pada penguk ur an aw al. The Gr oup does not hav e financial liabilit ies designat ed as at FVTPL on init ial r ecognit ion. Liabilit as k euangan y ang diuk ur pada nilai w aj ar , k eunt ungan at au k er ugian y ang t im bul diak ui dalam laba r ugi. Keunt ungan at au k er ugian ber sih y ang diak ui dalam laba r ugi m encak up set iap bunga y ang dibay ar dar i liabilit as k euangan. Nilai w aj ar dit ent uk an dengan car a y ang dij elask an dalam Cat at an 34. Financial liabilit ies at FVTPL ar e st at ed at fair v alue, w it h any r esult ant gain or loss r ecognized in pr ofit or loss. The net gain or loss r ecognized in pr ofit or loss incor por at es any int er est paid on t he financial liabilit y . Fair v alue is det er m ined in t he m anner descr ibed in Not es 34. Liabilit as k euangan pada biay a per olehan diam or t isasi Financial liabilit ies at am or t ized cost Liabilit as k euangan m eliput i ut ang usaha dan lainny a dan obligasi, bank dan pinj am an lainny a, pada aw alny a diuk ur pada nilai w aj ar , set elah dik ur angi biay a t r ansak si, dan selanj ut ny a diuk ur pada biay a per olehan y ang diam or t isasi m enggunak an m et ode suk u bunga efek t if . Financial liabilit ies, w hich include t r ade and ot her pay ables and bonds, bank and ot her bor r ow ings, ar e init ially m easur ed at fair v alue, net of t r ansact ion cost s, and subsequent ly m easur ed at am or t ized cost using t he effect iv e int er est m et hod. Penghent ian pengak uan liabilit as k euangan Gr up m enghent ik an pengak uan liabilit as k euangan, j ik a dan hany a j ik a, liabilit as Gr up t elah dilepask an, dibat alk an at au k adaluar sa. Selisih ant ar a j um lah t er cat at liabilit as k euangan y ang dihent ik an pengak uanny a dan im balan y ang dibay ar k an dan ut ang diak ui dalam laba r ugi. Der ecognit ion of financial liabilit ies The Gr oup der ecognizes financial liabilit ies w hen, and only w hen, t he Gr oup’s obligat ions ar e dischar ged, cancelled or t hey ex pir e. The differ ence bet w een t he car r y ing am ount of t he financial liabilit y der ecognized and t he consider at ion paid and pay able is r ecognized in pr ofit or loss.

i. Sa lin g h a pu s a n t a r Ase t Ke u a n ga n da n

Lia bilit a s Ke u a n ga n i. N e t t in g of Fin a n cia l Asse t s a n d Fin a n cia l Lia bilit ie s Aset dan liabilit as k euangan Gr up saling hapus dan nilai ber sihny a disaj ik an dalam lapor an posisi k euangan j ik a dan hany a j ik a, The Gr oup only offset s financial asset s and liabilit ies and pr esent s t he net am ount in t he st at em ent s of financial posit ion w her e it : • saat ini m em ilik i hak y ang ber k ek uat an huk um unt uk m elak uk an saling hapus at as j um lah y ang t elah diak ui t er sebut ; dan • cur r ent ly has a legal enfor ceable r ight t o set off t he r ecognized am ount ; and • ber niat unt uk m eny elesaik an secar a net o at au unt uk m er ealisasik an aset dan m eny elesaik an liabilit asny a secar a sim ult an. • int ends eit her t o set t le on a net basis, or t o r ealize t he asset and set t le t he liabilit y sim ult aneously . 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 - 22 - j . Ka s da n Se t a r a Ka s j. Ca sh a n d Ca sh Equ iv a le n t s Unt uk t uj uan peny aj ian ar us k as, k as dan set ar a k as t er dir i dar i k as, bank dan sem ua inv est asi y ang j at uh t em po dalam w ak t u t iga bulan at au k ur ang dar i t anggal per olehanny a dan y ang t idak dij am ink an ser t a t idak dibat asi penggunaanny a. For cash flow pr esent at ion pur poses, cash and cash equiv alent s consist of cash on hand and in bank s and all unr est r ict ed inv est m ent s w it h m at ur it ies of t hr ee m ont hs or less fr om t he dat e of placem ent . k . I n v e st a si pa da En t it a s Asosia si k. I n v e st m e n t s in Associa t e s Ent it as asosiasi adalah suat u ent it as dim ana Gr up m em puny ai pengar uh y ang signifik an. Pengar uh signifik an adalah k ek uasaan unt uk ber par t ipasi dalam k eput usan k ebij ak an k euangan dan oper asional inv est ee t et api t idak m engendalik an at au m engendalik an ber sam a at as k ebij ak an t er sebut . An associat e is an ent it y ov er w hich t he Gr oup has significant influence. Significant influence is t he pow er t o par t icipat e in t he financial and oper at ing policy decisions of t he inv est ee but is not cont r ol or j oint cont r ol ov er t hose policies. Penghasilan dan aset dan liabilit as dar i ent it as asosiasi digabungk an dalam lapor an k euangan k onsolidasian dicat at dengan m enggunak an m et ode ek uit as, k ecuali k et ik a inv est asi dik lasifik asik an sebagai dim ilik i unt uk dij ual, sesuai dengan PSAK 58, Aset Tidak Lancar y ang Dim ilik i unt uk Dij ual dan Oper asi y ang Dihent ik an. Dengan m et ode ek uit as, inv est asi pada ent it as asosiasi diak ui di lapor an posisi k euangan k onsolidasian sebesar biay a per olehan dan selanj ut ny a disesuaik an unt uk per ubahan dalam bagian k epem ilik an Gr up at as laba r ugi dan penghasilan k om pr ehensif lain dar i ent it as asosiasi y ang t er j adi set elah per olehan. Ket ik a bagian Gr up at as k er ugian ent it as asosiasi m elebihi k epent ingan Gr up pada ent it as asosiasi y ang m encak up sem ua k epent ingan j angk a panj ang, y ang secar a subst ansi, m em bent uk bagian dar i inv est asi ber sih Gr up dalam ent it as asosiasi . Gr up m enghent ik an pengak uan bagianny a at as k er ugian selanj ut ny a. Ker ugian selanj ut ny a diak ui hany a apabila Gr up m em puny ai k ew aj iban ber sifat huk um at au k onst r uk t if at au m elak uk an pem bay ar an at as nam a ent it as asosiasi. The r esult s of oper at ions and asset s and liabilit ies of associat es ar e incor por at ed in t hese consolidat ed financial st at em ent s using t he equit y m et hod of account ing, ex cept w hen t he inv est m ent is classified as held for sale, in w hich case, it is account ed for in accor dance w it h PSAK 58, Non- cur r ent Asset s Held for Sale and Discont inued Oper at ions. Under t he equit y m et hod, an inv est m ent in an associat e is init ially r ecognized in t he consolidat ed st at em ent s of financial posit ion at cost and adj ust ed t her eaft er t o r ecognize t he Gr oup’s shar e of t he pr ofit or loss and ot her com pr ehensiv e incom e of t he associat e. When t he Gr oup’s shar e of losses of an associat e ex ceeds t he Gr oup’s int er est in t hat associat e w hich includes any long- t er m int er est s t hat , in subst ance, for m par t of t he Gr oup’s net inv est m ent in t he associat e t he Gr oup discont inues r ecognizing it ’s shar e of fur t her losses. Addit ional losses ar e r ecognized only t o t he ex t ent t hat t he Gr oup has incur r ed legal or const r uct iv e obligat ions or m ade pay m ent s on behalf of t he associat e. I nv est asi pada ent it as asosiasi dicat at dengan m enggunak an m et ode ek uit as dar i t anggal pada saat inv est ee m enj adi ent it as asosiasi. Set iap k elebihan biay a per olehan inv est asi at as bagian Gr up at as nilai w aj ar ber sih dar i aset y ang t er ident ifik asi, liabilit as k ont inj en dan liabilit as dar i ent it as asosiasi y ang diak ui pada t anggal ak uisisi, diak ui sebagai goodw ill. Goodw ill t er m asuk dalam j um lah t er cat at inv est asi, dan diuj i penur unan nilai sebagai bagian dar i inv est asi. Set iap k elebihan dar i k epem ilik an Gr up dar i nilai w aj ar ber sih dar i aset y ang t er ident ifik asi, liabilit as dan liabilit as k ont inj en at as biay a per olehan inv est asi, sesudah penguj ian k em bali seger a diak ui di dalam laba r ugi pada per iode dim ana inv est asiny a diper oleh. An inv est m et in an associat e is account ed for using t he equit y m et hod fr om t he dat e on w hich t he inv est ee becom es an associat e. Any ex cess of t he cost of acquisit ion ov er t he Gr oup’s shar e of t he net fair v alue of ident ifiable asset s, liabilit ies and cont ingent liabilit ies of t he associat e r ecognized at t he dat e of acquisit ion, is r ecognized as goodw ill, w hich is included w it hin t he car r y ing am ount of t he inv est m ent . Any ex cess of t he Gr oup’s shar e of t he net fair v alue of t he ident ifiable asset s, liabilit ies and cont ingent liabilit ies ov er t he cost of acquisit ion, aft er r eassessm ent , is r ecognized im m ediat ely in pr ofit or loss in t he per iod in w hich t he inv est m ent is acquir ed. 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 - 23 - Per sy ar at an dalam PSAK 55, I nst r um en Keuangan: Pengak uan dan Penguk ur an, dit er apk an unt uk m enent uk an apak ah per lu unt uk m engak ui set iap penur unan nilai sehubungan dengan inv est asi pada ent it as asosiasi. Jum lah t er cat at inv est asi y ang t er sisa t er m asuk goodw ill diuj i penur unan nilai sesuai dengan PSAK 48, Penur unan Nilai Aset , sebagai suat u aset t unggal dengan m em bandingk an ant ar a j um lah t er pulihk an m ana y ang lebih t inggi ant ar a nilai pak ai dan nilai w aj ar dik ur angi biay a pelepasan dengan j um lah t er cat at ny a. Rugi penur unan nilai y ang diak ui pada k eadaan t er sebut t idak dialok asik an pada set iap aset y ang m em bent uk bagian dar i nilai t er cat at inv est asi pada ent it as asosiasi. Set iap pem balik an dar i penur unan nilai diak ui sesuai dengan PSAK 48 sepanj ang j um lah t er pulihk an dar i inv est asi t er sebut k em udian m eningk at . The r equir em ent s of PSAK 55, Financial I nst r um ent s: Recognit ion and Measur em ent , ar e applied t o det er m ine w het her it is necessar y t o r ecognize any im pair m ent loss w it h r espect t o t he Gr oup’s inv est m ent in an associat e. The ent ir e car r y ing am ount of t he inv est m ent including goodw ill is t est ed for im pair m ent in accor dance w it h PSAK 48, I m pair m ent of Asset s, as a single asset by com par ing it s r ecov er able am ount higher of v alue in use and fair v alue less cost s t o sell w it h it s car r y ing am ount . Any im pair m ent loss r ecognized for m s par t of t he car r y ing am ount of t he inv est m ent . Any r ev er sal of t hat im pair m ent loss is r ecognized in accor dance w it h PSAK 48 t o t he ex t ent t hat t he r ecov er able am ount of t he inv est m ent subsequent ly incr eases. Gr up m enghent ik an penggunaan m et ode ek uit as sej ak t anggal saat inv est asiny a ber hent i m enj adi inv est asi pada ent it as asosiasi at au k et ik a inv est asi dik lasifik asi sebagai dim ilik i unt uk dij ual. Ket ik a Gr up m em per t ahank an k epem ilik an dalam ent it as y ang sebelum ny a m er upak an ent it as asosiasi dan sisa inv est asi t er sebut m er upak an aset k euangan, Gr up m enguk ur set iap sisa inv est asi pada nilai w aj ar pada t anggal t er sebut dan nilai w aj ar t er sebut dianggap sebagai nilai w aj ar pada saat pengak uan aw al sesuai dengan PSAK 55. Gr oup m engak ui k eunt ungan dan k er ugian at as pelepasan inv est asi asosiasi dalam laba r ugi dengan t ur ut m em per hit ungk an nilai w aj ar dar i inv est asi y ang t er sisa. Selanj ut ny a, Gr up m encat at selur uh j um lah y ang sebelum ny a t elah diak ui dalam penghasilan k om pr ehensif lain y ang t er k ait dengan ent it as asosiasi t er sebut dengan m enggunak an dasar per lak uan y ang sam a dengan y ang disy ar at k an j ik a ent it as asosiasi t elah m elepask an secar a langsung aset dan liabilit as y ang t er k ait . Selur uh j um lah y ang diak ui dalam penghasilan k om pr ehensif lain y ang t er k ait dengan ent it as asosiasi dir ek lasifik asi k e laba r ugi sebagai peny esuaian r ek lasifik asi pada saat penghent ian m et ode ek uit as. The Gr oup discont inues t he use of t he equit y m et hod fr om t he dat e w hen t he inv est m ent ceases t o be an associat e, or w hen t he inv est m ent is classified as held for sale. When t he Gr oup r et ains an int er est in t he for m er associat e and t he r et ained int er est is a financial asset , t he Gr oup m easur es any r et ained inv est m ent at fair v alue at t hat dat e and t he fair v alue is r egar ded as it s fair v alue on init ial r ecognit ion in accor dance w it h PSAK 55. The differ ence bet w een t he car r y ing am ount of t he associat e at t he dat e t he equit y m et hod w as discont inued, and t he fair v alue of any r et ained int er est and any pr oceeds fr om disposing of a par t int er est in t he associat e is included in t he det er m inat ion of t he gain or loss on disposal of t he associat e. I n addit ion, t he Gr oup account s for 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 associat e on t he sam e basis as w ould be r equir ed if t hat associat e had dir ect ly disposed of t he r elat ed asset s or liabilit ies. Ther efor e, if a gain or loss pr ev iously r ecognized in ot her com pr ehensiv e incom e by t hat associat e w ould be r eclassified t o pr ofit or loss on t he disposal of t he r elat ed asset s or liabilit ies, t he Gr oup r eclassifies t he gain or loss fr om equit y t o pr ofit or loss as a r eclassificat ion adj ust m ent w hen t he equit y m et hod is discont inued. Jik a Gr up m engur angi bagian k epem ilik an pada ent it as asosiasi at au v ent ur a ber sam a t et api Gr up t et ap m ener apk an m et ode ek uit as, Gr up m er ek lasifik asi k e laba r ugi pr opor si k eunt ungan y ang t elah diak ui sebelum ny a dalam penghasilan k om pr ehensif lain y ang t er k ait dengan pengur angan bagian k epem ilik an j ik a k eunt ungan at au k er ugian t er sebut ak an dir ek lasifik asi k e laba r ugi at as pelepasan aset at au liabilit as y ang t er k ait . Ket ik a Gr up m elak uk an t r ansak si dengan ent it as asosiasi dar i Gr up, k eunt ungan dan k er ugian y ang t im bul dar i t r ansak si dengan ent it as asosiasi diak ui dalam lapor an k euangan k onsolidasian Gr up hany a sepanj ang k epem ilik an dalam ent it as asosiasi y ang t idak t er k ait dengan Gr up. When t he Gr oup r educes it s ow ner ship int er est in an associat e or a j oint v ent ur e but t he Gr oup cont inues t o use t he equit y m et hod, t he Gr oup r eclassifies t o pr ofit or loss t he pr opor t ion of t he gain t hat had pr ev iously been r ecognized in ot her com pr ehensiv e incom e r elat ing t o t hat r educt ion in ow ner ship int er est if t hat gain or loss w ould be r eclassified t o pr ofit or loss on t he disposal of t he r elat ed asset s or liabilit ies . When a Gr oup ent it y t r ansact s w it h an associat e of t he Gr oup, pr ofit s and losses r esult ing fr om t he t r ansact ions w it h t he associat e ar e r ecognized in t he Gr oup’s consolidat ed financial st at em ent s only t o t he ex t ent of it s int er est in t he associat e t hat ar e not r elat ed t o t he Gr oup. 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 - 24 -

l. Pe r se dia a n

l. I n v e n t or ie s Per sediaan diny at ak an ber dasar k an biay a per olehan at au nilai r ealisasi ber sih, m ana y ang lebih r endah. Biay a per olehan dit ent uk an dengan m et ode r at a- r at a t er t im bang. Nilai r ealisasi ber sih m er upak an est im asi har ga j ual dar i per sediaan dik ur angi selur uh biay a peny elesaian dan est im asi biay a y ang diper luk an unt uk penj ualan. I nv ent or ies ar e st at ed at cost or net r ealizable v alue, w hichev er is low er . Cost is det er m ined using t he w eight ed av er age m et hod. Net r ealizable v alue r epr esent s t he est im at ed selling pr ice for inv ent or ies less all est im at ed cost s of com plet ion and cost s necessar y t o m ak e t he sale. m . Bia y a D iba y a r D im u k a m. Pr e pa id Ex pe n se s Biay a dibay ar dim uk a diam or t isasi selam a m anfaat m asing- m asing biay a dengan m enggunak an m et ode gar is lur us. Pr epaid ex penses ar e am or t ized ov er t heir beneficial per iods using t he st r aight - line m et hod. n . Ase t Te t a p – Pe m ilik a n La n gsu n g n. Pr ope r t y , Pla n t a n d Equ ipm e n t – D ir e ct Acqu isit ion s Aset t et ap y ang dim ilik i unt uk digunak an dalam pr oduk si at au peny ediaan bar ang at au j asa at au unt uk t uj uan adm inist r at if dicat at ber dasar k an biay a per olehan set elah dik ur angi ak um ulasi peny usut an dan ak um ulasi k er ugian penur unan nilai. Pr oper t y , plant and equipm ent held for use in t he pr oduct ion or supply of goods or ser v ices, or for adm inist r at iv e pur poses, ar e st at ed at cost , less accum ulat ed depr eciat ion and any accum ulat ed im pair m ent losses. Gr up t elah m enilai k em bali aset t et ap t er t ent u pada per iode sebelum ny a ber dasar k an hasil penilaian y ang dilak uk an oleh penilai independen dalam r angk a k uasi- r eor ganisasi. Nilai aset t er t ent u y ang dir ev aluasi t er sebut dianggap sebagai biay a per olehan deem ed cost . I n pr ev ious per iods, t he Gr oup r ev alued cer t ain pr oper t y , plant and equipm ent w hich w as done by independent v aluer in connect ion w it h quasi- r eor ganizat ion. The r ev alued am ount of t hose asset s is consider ed as deem ed cost . Peny usut an diak ui sebagai penghapusan biay a per olehan aset dik ur angi nilai r esidu dengan m enggunak an m et ode gar is lur us ber dasar k an t ak sir an m asa m anfaat ek onom is aset t et ap sebagai ber ik ut : Depr eciat ion is r ecognized so as t o w r it e- off t he cost of asset s less r esidual v alues using t he st r aight - line m et hod based on t he est im at ed useful liv es of t he asset s as follow s: TahunYears Bangunan dan prasarana 4-30 Buildings and infrastructures Mesin 4-43 Machineries Kendaraan bermotor 4-8 Motor vehicles Peralatan dan perlengkapan 4-8 Furniture and fixtures Tanah diny at ak an ber dasar k an biay a per olehan dan t idak disusut k an. Land is st at ed at cost and is not depr eciat ed. Aset sew a pem biay aan disusut k an ber dasar k an t ak sir an m asa m anfaat ek onom is y ang sam a dengan aset y ang dim ilik i sendir i at au disusut k an selam a j angk a w ak t u y ang lebih pendek ant ar a per iode m asa sew a dan um ur m anfaat ny a. Asset s held under finance leases ar e depr eciat ed ov er t heir ex pect ed useful liv es on t he sam e basis as ow ned asset s or w her e shor t er , t he t er m of t he r elev ant lease. Masa m anfaat ek onom is, nilai r esidu dan m et ode peny usut an dir ev iu set iap ak hir per iode dan pengar uh dar i set iap per ubahan est im asi t er sebut ber lak u pr ospek t if. The est im at ed useful liv es, r esidual v alues and depr eciat ion m et hod ar e r ev iew ed at each per iod end, w it h t he effect of any changes in est im at e account ed for on a pr ospect iv e basis. 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 - 25 - Beban pem elihar aan dan per baik an dibebank an pada laba r ugi pada saat t er j adiny a. Biay a- biay a lain y ang t er j adi selanj ut ny a y ang t im bul unt uk m enam bah, m enggant i at au m em per baik i aset t et ap dicat at sebagai biay a per olehan aset j ik a dan hany a j ik a besar k em ungk inan m anfaat ek onom is di m asa depan ber k enaan dengan aset t er sebut ak an m engalir k e ent it as dan biay a per olehan aset dapat diuk ur secar a andal. The cost of m aint enance and r epair s is char ged t o pr ofit or loss as incur r ed. Ot her cost s incur r ed subsequent ly t o add t o, r eplace par t of, or ser v ice an it em of pr oper t y , plant and equipm ent , ar e r ecognized as asset if, and only if it is pr obable t hat fut ur e econom ic benefit s associat ed w it h t he it em w ill flow t o t he ent it y and t he cost of t he it em can be m easur ed r eliably . Biay a ber k ala unt uk ov er haul m esin y ang dik apit alisasi diam or t isasi dengan m enggunak an gar is lur us selam a per iode ber lak u sam pai ov er haul ber ik ut ny a. Capit alized cost of m aj or per iodical ov er hauls of m achiner y is am or t ized using t he st r aight line m et hod ov er t he per iod t o t he nex t ov er haul. Aset t et ap y ang dihent ik an pengak uanny a at au y ang dij ual nilai t er cat at ny a dik eluar k an dar i k elom pok aset t et ap. Keunt ungan at au k er ugian dar i penj ualan aset t et ap t er sebut dibuk uk an dalam laba r ugi. When asset s ar e r et ir ed or ot her w ise disposed of, t heir car r y ing am ount s ar e r em ov ed fr om t he account s and any r esult ing gain or loss is r eflect ed in pr ofit or loss. Aset dalam peny elesaian diny at ak an sebesar biay a per olehan. Biay a per olehan t er sebut t er m asuk biay a pinj am an y ang t er j adi selam a m asa pem bangunan y ang t im bul dar i ut ang y ang digunak an unt uk pem bangunan aset t er sebut . Ak um ulasi biay a per olehan ak an dipindahk an k e m asing- m asing aset t et ap y ang ber sangk ut an pada saat selesai dan siap digunak an. Const r uct ion in pr ogr ess is st at ed at cost w hich includes bor r ow ing cost s dur ing const r uct ion on debt s incur r ed t o finance t he const r uct ion. Const r uct ion in pr ogr ess is t r ansfer r ed t o t he r espect iv e pr oper t y , plant and equipm ent account w hen com plet ed and r eady for use. Nilai sebuah aset t er m asuk est im asi aw al biay a pem bongk ar an, pem indahan aset t et ap dan r est or asi lok asi aset . Liabilit as y ang t im bul at as est im asi t er sebut dicat at sebagai “ Est im asi biay a pem bongk ar an aset t et ap” . Kew aj iban unt uk biay a y ang diper hit ungk an diak ui dan diuk ur sesuai dengan Cat at an 3p. The cost of an asset includes t he init ial est im at e of t he cost of dism ant ling and r em ov ing t he it em and r est or ing t he sit e on w hich it is locat ed. Liabilit ies r esult ing fr om such est im at ion w er e r ecor ded as “ Decom m issioning Cost ” . The obligat ion for cost s t o be account ed for ar e r ecognized and m easur ed in accor dance w it h Not e 3p.

o. Pe n u r u n a n N ila i Ase t N on - Ke u a n ga n

o. I m pa ir m e n t of N on - Fin a n cia l Asse t s Pada set iap ak hir per iode pelapor an, Gr up m enelaah nilai t er cat at aset non- k euangan unt uk m enent uk an apak ah t er dapat indik asi bahw a aset t er sebut t elah m engalam i penur unan nilai. Jik a t er dapat indik asi t er sebut , j um lah t er pulihk an dar i aset diest im asi unt uk m enent uk an t ingk at k er ugian penur unan nilai j ik a ada . Bila t idak m em ungk ink an unt uk m engest im asi j um lah t er pulihk an at as suat u aset indiv idual, Gr up m engest im asi j um lah t er pulihk an dar i unit penghasil k as at as aset . At t he end of each r epor t ing per iod, t he Gr oup r ev iew s t he car r y ing am ount of non- financial asset s t o det er m ine w het her t her e is any indicat ion t hat t hose asset s hav e suffer ed an im pair m ent loss. I f any such indicat ion ex ist s, t he r ecov er able am ount of t he asset is est im at ed in or der t o det er m ine t he ex t ent of t he im pair m ent loss if any . Wher e it is not possible t o est im at e t he r ecov er able am ount of an indiv idual asset , t he Gr oup est im at es t he r ecov er able am ount of t he cash gener at ing unit t o w hich t he asset belongs. Est im asi j um lah t er pulihk an adalah nilai t er t inggi ant ar a nilai w aj ar dik ur angi biay a pelepasan dan nilai pak ai. Dalam m enilai nilai pak ainy a, est im asi ar us k as m asa depan didisk ont ok an k e nilai k ini m enggunak an t ingk at disk ont o sebelum paj ak y ang m enggam bar k an penilaian pasar k ini dar i nilai w ak t u uang dan r isik o spesifik at as aset y ang m ana est im asi ar us k as m asa depan belum disesuaik an. Est im at ed r ecov er able am ount is t he higher of fair v alue less cost t o sell and v alue in use. I n assessing v alue in use, t he est im at ed fut ur e cash flow s ar e discount ed t o t heir pr esent v alue using a pr e- t ax discount r at e t hat r eflect s cur r ent m ar k et assessm ent s of t he t im e v alue of m oney and t he r isk s specific t o t he asset for w hich t he est im at es of fut ur e cash flow s hav e not been adj ust ed.