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.