Pe n u r u n a n N ila i Ase t N on - 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 - 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. 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 - 30 - Paj ak k ini dan paj ak t angguhan diak ui sebagai beban at au penghasilan dalam laba r ugi per iode, k ecuali sepanj ang paj ak penghasilan y ang t im bul dar i t r ansak si at au per ist iw a y ang diak ui, di luar laba r ugi baik dalam penghasilan k om pr ehensif lain m aupun secar a langsung di ek uit as , dalam hal t er sebut paj ak j uga diak ui di luar laba r ugi at au y ang t im bul dar i ak unt ansi aw al k om binasi bisnis. Dalam k om binasi bisnis, pengar uh paj ak t er m asuk dalam ak unt ansi k om binasi bisnis. Cur r ent and defer r ed t ax ar e r ecognized as an ex pense or incom e in pr ofit or loss, ex cept w hen t hey r elat e t o it em s t hat ar e r ecognized out side of pr ofit or loss w het her in ot her com pr ehensiv e incom e or dir ect ly in equit y , in w hich case t he t ax is also r ecognized out side of pr ofit or loss, or w her e t hey ar ise fr om t he init ial account ing for a business com binat ion. I n t he case of a business com binat ion, t he t ax effect is included in t he account ing for t he business com binat ion. Aset dan liabilit as paj ak t angguhan saling hapus k et ik a ent it as m em ilik i hak y ang dapat dipak sak an secar a huk um unt uk m elak uk an saling hapus aset paj ak k ini t er hadap liabilit as paj ak k ini dan k et ik a aset paj ak t angguhan dan liabilit as paj ak t angguhan t er k ait dengan paj ak penghasilan y ang oleh ot or it as per paj ak an y ang sam a at as ent it as k ena paj ak y ang sam a at au ent it as k ena paj ak y ang ber beda y ang m em ilik i int ensi unt uk m em ulihk an aset dan liabilit as paj ak k ini dengan dasar net t o, at au m er ealisasik an aset dan m eny elesaik an liabilit as secar a ber sam aan, pada set iap per iode m asa depan dim ana j um lah signifik an at as aset at au liabilit as paj ak t angguhan dihar apk an unt uk deselesaik an at au dipulihk an. Defer r ed t ax asset s and liabilit ies ar e offset w hen t her e is legally enfor ceable r ight t o set off cur r ent t ax asset s against cur r ent t ax liabilit ies and w hen t hey r elat e t o incom e t ax lev ied by t he sam e t ax at ion aut hor it y on eit her t he sam e t ax able ent it y or differ ent t ax able ent it ies w hen t her e is an int ent ion t o set t le it s cur r ent t ax asset s and cur r ent t ax liabilit ies on a net basis, or t o r ealize t he asset s and set t le t he liabilit ies sim ult aneously , in each fut ur e per iod in w hich significant am ount s of defer r ed t ax liabilit ies or asset s ar e ex pect ed t o be set t led or r ecov er ed. u . La ba pe r Sa h a m u. Ea r n in gs pe r Sh a r e Laba per saham dasar dihit ung dengan m em bagi laba ber sih y ang diat r ibusik an k epada pem ilik ent it as induk dengan j um lah r at a- r at a t er t im bang saham y ang ber edar pada t ahun y ang ber sangk ut an. Basic ear nings per shar e is com put ed by div iding net pr ofit at t r ibut able t o t he ow ner s of t he Com pany by t he w eight ed av er age num ber of shar es out st anding dur ing t he y ear . v . I n st r u m e n D e r iv a t if v. D e r iv a t iv e Fin a n cia l I n st r u m e n t s Gr up m enggunak an ber v ar iasi inst r um en k euangan der iv at if unt uk m engelola ek sposur at as r isik o suk u bunga dan t ingk at per ubahan nilai t uk ar m at a uang asing t er m asuk k ont r ak v alut a ber j angk a, sw ap suk u bunga dan sw ap cr oss cur r ency . The Gr oup ent er s int o a v ar iet y of der iv at iv e financial inst r um ent s t o m anage it s ex posur e t o int er est r at e and for eign ex change r at e r isk including for eign ex change for w ar d cont r act s, int er est r at e sw aps and cr oss cur r ency sw aps. Der iv at if aw alny a diak ui pada nilai w aj ar pada t anggal k ont r ak dilak uk an dan selanj ut ny a diuk ur pada nilai w aj ar ny a pada set iap t anggal pelapor an. Der iv at iv es ar e init ially r ecognized at fair v alue at t he dat e t he der iv at iv e cont r act is ent er ed int o and ar e subsequent ly m easur ed t o t heir fair v alue at each r epor t ing dat e. Walaupun dilak uk an sebagai lindung nilai ek onom i dar i ek sposur t er hadap r isik o suk u bunga dan nilai t uk ar m at a uang asing, der iv at if ini t idak dit et apk an dan t idak m em enuhi per sy ar at an sebagai ak unt ansi lindung nilai dan oleh k ar ena it u per ubahan nilai w aj ar ny a langsung diak ui dalam laba r ugi. Alt hough ent er ed int o as econom ic hedge of ex posur e against int er est r at e and for eign ex change r at e, t hese der iv at iv es ar e not designat ed and do not qualify as account ing hedge and t her efor e changes in fair v alues ar e r ecognized im m ediat ely in pr ofit or loss. Der iv at if y ang m elek at pada inst r um en k euangan lainny a at au k ont r ak ut am a host cont r act lainny a diper lak uk an sebagai der iv at if t er sendir i j ik a r isik o dan k ar ak t er ist ik ny a t idak t er ik at pada k ont r ak ut am a dan k ont r ak ut am a t er sebut t idak diuk ur pada nilai w aj ar dengan per ubahan nilai w aj ar y ang diak ui dalam laba r ugi. Der iv at iv es em bedded in ot her financial inst r um ent s or ot her host cont r act s ar e t r eat ed as separ at e der iv at iv es w hen t heir r isk s and char act er ist ics ar e not closely r elat ed t o t hose of t he host cont r act s and t he host cont r act s ar e not m easur ed at fair v alue w it h changes in fair v alue r ecognized in ear nings.