Th e Com pa n y ’ s Bon ds Offe r in g
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
- 12 - Laba r ugi dan set iap k om ponen penghasilan
k om pr ehensif lain
diat r ibusik an k epada pem ilik
ent it as induk
dan unt uk
k epent ingan nonpengendali.
Per usahaan j uga
m engat r ibusik an t ot al
laba k om pr ehensif ent it as anak k epada pem ilik
ent it as induk
dan k epent ingan
nonpengendali m esk ipun
hal t er sebut
m engak ibat k an k epent ingan nonpengendali m em ilik i saldo defisit .
Pr ofit or loss and each com ponent of ot her com pr ehensiv e incom e ar e at t r ibut ed t o t he
ow ner s of t he Com pany and t o t he non- cont r olling
int er est . Tot al
com pr ehensiv e incom e of subsidiar ies is at t r ibut ed t o t he
ow ner s of t he Com pany and t he non- cont r olling int er est ev en if t his r esult s in t he
non- cont r olling int er est
hav ing a
deficit balance.
Jik a diper luk an,
peny esuaian dapat
dilak uk an t er hadap
lapor an k euangan
ent it as anak agar k ebij ak an ak unt ansi
sesuai dengan k ebij ak an ak unt ansi Gr up. When necessar y , adj ust m ent ar e m ade t o t he
financial st at em ent s of subsidiar ies t o br ing t heir account ing policies in line w it h t he
Gr oup’s account ing policies.
Selur uh aset dan
liabilit as dalam int r a k elom pok
usaha, ek uit as,
pendapat an, biay a dan ar us k as y ang ber k ait an dengan
t r ansak si dalam k elom pok usaha dielim inasi secar a penuh pada saat k onsolidasian.
All int r agr oup asset s and liabilit ies, equit y , incom e, ex penses and cash flow s r elat ing t o
t r ansact ions bet w een m em ber s of t he Gr oup ar e elim inat ed in full on consolidat ion.
Per ubahan k epem ilik an Gr up pada ent it as anak y ang t idak m engak ibat k an k ehilangan
pengendalian Gr up at as ent it as anak dicat at sebagai t r ansak si ek uit as. Jum lah t er cat at
dar i k epem ilik an Gr up dan k epent ingan
nonpengendali disesuaik an
unt uk m encer m ink an
per ubahan k epent ingan
r elat ifny a dalam ent it as anak . Selisih ant ar a j um lah t er cat at k epent ingan nonpengendali
y ang disesuaik an dan nilai w aj ar im balan y ang dibay ar at au dit er im a diak ui secar a
langsung dalam ek uit as dan diat r ibusik an dengan pem ilik ent it as induk .
Changes in t he Gr oup’s ow ner ship int er est in subsidiar ies t hat do not r esult in t he Gr oup
losing cont r ol
ov er t he
subsidiar ies ar e
account ed for as equit y t r ansact ions. The car r y ing am ount s of t he Gr oup’s int er est and
t he non- cont r olling int er est ar e adj ust ed t o r eflect t he changes in t heir r elat iv e int er est in
t he subsidiar ies. Any differ ence bet w een t he am ount by w hich t he non- cont r olling int er est
ar e adj ust ed and t he fair v alue of t he consider at ion paid or r eceiv ed is r ecognized
dir ect ly in equit y and at t r ibut ed t o ow ner s of t he Com pany .
Ket ik a Gr up k ehilangan pengendalian pada ent it as
anak , k eunt ungan at au k er ugian diak ui dalam laba r ugi dan dihit ung sebagai
per bedaan ant ar a i agr egat nilai w aj ar pem bay ar an y ang dit er im a dan nilai w aj ar
sisa k epem ilik an r et ained int er est dan ii j um lah
t er cat at sebelum ny a
dar i aset
t er m asuk goodw ill , dan liabilit as
dar i ent it as
anak dan
set iap k epent ingan
nonpengendali. Selur uh j um lah y ang diak ui sebelum ny a
dalam penghasilan
k om pr ehensif lain y ang t er k ait dengan ent it as anak y ang dicat at seolah- olah Gr up
t elah m elepask an secar a langsung aset at au liabilit as t er k ait ent it as anak y ait u
dir ek lasifik asi k e laba r ugi at au dit r ansfer k e k at egor i lain dar i ek uit as sebagaim ana
dit ent uk an diizink an oleh st andar ak unt ansi y ang ber lak u . Nilai w aj ar set iap sisa
inv est asi pada ent it as anak t er dahulu pada t anggal hilangny a pengendalian dianggap
sebagai nilai w aj ar pada saat pengak uan aw al unt uk ak unt ansi ber ik ut ny a dalam
PSAK 55, I nst r um en Keuangan: Pengak uan dan Penguk ur an at au, k et ik a ber lak u, biay a
per olehan pada saat pengak uan aw al dar i inv est asi pada ent it as asosiasi.
When t he Gr oup losses cont r ol of a subsidiar y , a gain or loss is r ecognized in pr ofit or loss and
is calculat ed as t he differ ence bet w een i t he aggr egat e of t he fair v alue of t he consider at ion
r eceiv ed and t he fair v alue of any r et ained int er est and ii t he pr ev ious car r y ing am ount
of t he asset s including goodw ill , and liabilit ies of t he
subsidiar y and any non- cont r olling int er est . 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 subsidiar y ar e account ed for as if t he Gr oup
had dir ect ly disposed of t he r elat ed asset s or liabilit ies of t he subsidiar y i.e. r eclassified t o
pr ofit or loss or t r ansfer r ed t o anot her cat egor y of equit y as specified per m it t ed by
applicable account ing st andar ds . The fair v alue of any inv est m ent r et ained in t he for m er
subsidiar y at t he dat e w hen cont r ol is lost is r egar ded as t he fair v alue on init ial r ecognit ion
for subsequent account ing under PSAK 55, Financial
I nst r um ent s: Recognit ion
and Measur em ent or , w hen applicable, t he cost on
init ial r ecognit ion of an inv est m ent in an
associat e.
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
- 13 -