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
- 17 - v iii.
Ent it as, at au
anggot a dar i
k elom pok y ang
m ana ent it as
m er upak an bagian dar i k elom pok t er sebut ,
m eny ediak an j asa
per sonil m anaj em en k unci k epada ent it as pelapor at au k epada ent it as
induk dar i ent it as pelapor . v iii. The ent it y , or any m em ber of a gr oup
of w hich it is a par t , pr ov ides k ey m anagem ent per sonnel ser v ices t o
t he r epor t ing ent it y or t o t he par ent of t he r epor t ing ent it y .
Selur uh t r ansak si signifik an y ang dilak uk an dengan pihak - pihak ber elasi, baik dilak uk an
dengan k ondisi dan per sy ar at an y ang sam a dengan
pihak k et iga
m aupun t idak ,
diungk apk an pada
lapor an k euangan
k onsolidasian. All significant t r ansact ions w it h r elat ed par t ies,
w het her or not m ade at sim ilar t er m s and condit ions as t hose done w it h t hir d par t ies, ar e
disclosed in
t he consolidat ed
financial st at em ent s.
g. Ase t Ke u a n ga n
g.
Fin a n cia l Asse t s
Selur uh aset
k euangan diak ui
dan dihent ik an
pengak uanny a pada
t anggal diper dagangk an dim ana pem belian at au
penj ualan aset
k euangan ber dasar k an
k ont r ak y ang m ensy ar at k an peny er ahan aset k euangan dalam k ur un w ak t u y ang
dit et apk an oleh k ebiasaan pasar y ang ber lak u, dan aw alny a diuk ur sebesar nilai
w aj ar dit am bah biay a t r ansak si, k ecuali unt uk aset k euangan y ang diuk ur pada nilai
w aj ar m elalui laba r ugi, y ang aw alny a diuk ur sebesar nilai w aj ar .
All financial
asset s ar e
r ecognised and
der ecognised on
t r ade dat e
w her e t he
pur chase or sale of a financial asset is under a cont r act w hose t er m s r equir e deliv er y of t he
financial asset
w it hin t he
t im efr am e est ablished by t he m ar k et concer ned, and ar e
init ially m easur ed at fair v alue plus t r ansact ion cost s,
ex cept for
t hose financial
asset s classified as at fair v alue t hr ough pr ofit or loss,
w hich ar e init ially m easur ed at fair v alue.
Aset k euangan
Gr up dik lasifik asik an
sebagai ber ik ut : •
Nilai w aj ar m elalui laba r ugi •
Pinj am an y ang diber ik an dan piut ang The Gr oup’s financial asset s ar e classified as
follow s: •
Fair Value Thr ough Pr ofit or Loss FVTPL •
Loans and Receiv ables Nilai w aj ar m elalui laba r ugi FVTPL
Fair Value Thr ough Pr ofit or Loss FVTPL Aset k euangan dik lasifik asi dalam FVTPL,
j ik a aset
k euangan sebagai
k elom pok diper dagangk an at au pada saat pengak uan
aw al dit et apk an unt uk diuk ur pada FVTPL. Financial asset s ar e classified as at FVTPL
w hen t he financial asset is eit her held for t r ading or it is designat ed as at FVTPL.
Aset k euangan
dik lasifik asi sebagai
k elom pok diper dagangk an, j ik a: A financial asset is classified as held for t r ading
if: •
diper oleh at au dim ilik i t er ut am a unt uk t uj uan dij ual k em bali dalam w ak t u
dek at ; at au •
it has been acquir ed pr incipally for t he pur pose of selling in t he near t er m ; or
• 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 .
Aset k euangan FVTPL disaj ik an sebesar 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 div iden at au bunga y ang diper oleh dar i aset k euangan. Nilai w aj ar
dit ent uk an dengan car a seper t i dij elask an pada Cat at an 34.
Financial asset s at FVTPL ar e st at ed at fair v alue,
w it h any
r esult ant gain
or loss
r ecognised in pr ofit or loss. The net gain or loss r ecognised in pr ofit or loss incor por at es
any div idend or int er est ear ned on t he fin ancial asset . Fair v alue is det er m ined in t he m anner
descr ibed in Not e 34 .
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
- 18 - Pinj am an y ang diber ik an dan piut ang
Kas dan set ar a k as, k ecuali k as, r ek ening bank
y ang dibat asi
penggunaanny a, piut ang pelanggan dan piut ang lain- lain
dengan pem bay ar an
t et ap at au
t elah dit ent uk an dan t idak m em puny ai k uot asi di
pasar ak t if dik lasifik asi sebagai “ pinj am an y ang diber ik an dan piut ang” , y ang diuk ur
pada biay a per olehan diam or t isasi dengan m enggunak an m et ode suk u bunga efek t if
dik ur angi penur unan nilai. Loans and r eceiv ables
Cash and cash equiv alent s, ex cept cash on hand, r est r ict ed cash in bank s, r eceiv able fr om
cust om er s and ot her r eceiv ables t hat hav e fix ed or det er m inable pay m ent s t hat ar e not
quot ed in an act iv e m ar k et ar e classified as “ loans and r eceiv ables” . Loans and r eceiv ables
ar e m easur ed at am or t ised cost using t he effect iv e int er est m et hod less im pair m ent .
Bunga diak ui dengan m enggunak an m et ode suk u bunga efek t if, k ecuali piut ang j angk a
pendek dim ana pengak uan bunga t idak m at er ial.
I nt er est is r ecognised by apply ing t he effect iv e int er est
m et hod, ex cept
for shor t - t er m
r eceiv ables w hen t he r ecognit ion of int er est w ould be im m at er ial.
Met ode suk u bunga efek t if Met ode suk u bunga efek t if adalah m et ode
y ang digunak an unt uk m enghit ung biay a per olehan
diam or t isasi dar i
inst r um en k euangan
dan m et ode
unt uk m engalok asik an pendapat an bunga at au
biay a selam a per iode y ang r elev an. Suk u bunga efek t if adalah suk u bunga y ang
secar a t epat
m endisk ont ok an est im asi
pener im aan at au pem bay ar an k as m asa depan
m encak up selur uh k om isi dan
bent uk lain y ang dibay ar k an dan dit er im a oleh par a pihak dalam k ont r ak y ang
m er upak an bagian y ang t ak t er pisahk an dar i suk u bunga efek t if, biay a t r ansak si dan
pr em ium dan disk ont o lainny a selam a per k ir aan um ur inst r um en k euangan, at au,
j ik a lebih t epat , digunak an per iode y ang lebih
singk at unt uk
m em per oleh nilai
t er cat at ber sih dar i aset k euangan pada saat pengak uan aw al.
Effect iv e int er est m et hod The effect iv e int er est m et hod is a m et hod of
calculat ing t he am or t ised cost of a financial inst r um ent and of allocat ing int er est incom e or
ex pense ov er t he r elev ant per iod. The effect iv e int er est r at e is t he r at e t hat ex act ly discount s
est im at ed fut ur e cash r eceipt s or pay m ent s including all fees and point s paid or r eceiv ed
t hat for m an int egr al par t of t he effect iv e int er est r at e, t r ansact ion cost s and ot her
pr em ium s or discount s t hr ough t he ex pect ed life of t he financial inst r um ent , or w her e
appr opr iat e, a shor t er per iod t o t he net car r y ing am ount on init ial r ecognit ion.
Pendapat an diak ui ber dasar k an suk u bunga efek t if unt uk inst r um en k euangan selain
dar i inst r um en k euangan FVTPL. I ncom e is r ecognized on an effect iv e int er est
basis for financial inst r um ent s ot her t han t hose financial inst r um ent s at FVTPL.
Penur unan nilai aset k euangan Aset
k euangan, selain
aset k euangan
FVTPL, dinilai t er hadap indik at or penur unan nilai pada set iap t anggal pelapor an. Aset
k euangan dit ur unk an nilainy a bila t er dapat buk t i obj ek t if, sebagai ak ibat dar i sat u at au
lebih per ist iw a
y ang t er j adi
set elah pengak uan
aw al aset
k euangan, dan
per ist iw a y ang
m er ugik an t er sebut
ber dam pak pada est im asi ar us k as m asa depan at as aset k euangan y ang dapat
diest im asi secar a andal. I m pair m ent of financial asset s
Financial asset s, ot her t han t hose at FVTPL, ar e assessed for indicat or s of im pair m ent at
each r epor t ing dat e. Financial asset s ar e im pair ed w hen t her e is obj ect iv e ev idence
t hat , as a r esult of one or m or e ev ent s t hat occur r ed aft er t he init ial r ecognit ion of t he
financial asset , t he est im at ed fut ur e cash flow s of t he inv est m ent hav e been affect ed.
Unt uk aset k euangan lainny a, buk t i oby ek t if penur unan nilai t er m asuk sebagai ber ik ut :
For all
ot her financial
asset s, obj ect iv e
ev idence of im pair m ent could include: •
k esulit an k euangan signifik an y ang dialam i pener bit at au pihak pem inj am ;
at au •
significant financial difficult y of t he issuer or count er par t y ; or
• pelanggar an k ont r ak , seper t i t er j adiny a
w anpr est asi at au
t unggak an pem bay ar an pok ok at au bunga; at au
• default or delinquency in int er est or
pr incipal pay m ent s; or •
t er dapat k em ungk inan bahw a pihak pem inj am ak an diny at ak an pailit at au
m elak uk an r eor ganisasi k euangan. •
it becom ing pr obable t hat t he bor r ow er w ill ent er bank r upt cy or financial r e-
or ganisat ion.
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
- 19 - Piut ang y ang dinilai t idak ak an dit ur unk an
secar a indiv idual,
ak an dinilai
penur unanny a secar a
k olek t if. Buk t i
obj ek t if dar i penur unan nilai por t ofolio piut ang dapat t er m asuk pengalam an Gr up
at as t er t agihny a piut ang di m asa lalu, peningk at an
k et er lam bat an pener im aan
pem bay ar an piut ang dar i r at a- r at a per iode k r edit ,
dan j uga
pengam at an at as
per ubahan k ondisi ek onom i nasional at au lok al y ang ber k or elasi dengan gagal bay ar
at as piut ang. Receiv ables t hat ar e assessed not t o be
im pair ed indiv idually ar e, in addit ion, assessed for im pair m ent on a collect iv e basis. Obj ect iv e
ev idence of im pair m ent for a por t folio of r eceiv ables could include t he Gr oup’s past
ex per iences
of collect ing
pay m ent s, an
incr ease in t he num ber of delay ed pay m ent s in t he por t folio past t he av er age cr edit per iod, as
w ell as obser v able changes in nat ional or local econom ic condit ions t hat cor r elat e w it h default
on r eceiv ables.
Unt uk aset k euangan y ang diuk ur pada biay a
per olehan diam or t isasi,
j um lah k er ugian penur unan nilai m er upak an selisih
ant ar a j um lah t er cat at aset k euangan dengan nilai k ini est im asi ar us k as m asa
depan y ang didisk ont ok an m enggunak an t ingk at suk u bunga efek t if aw al dar i aset
k euangan. For financial asset s car r ied at am or t ised cost ,
t he am ount of t he im pair m ent is t he differ ence bet w een t he asset ’s car r y ing am ount and t he
pr esent v alue of est im at ed fut ur e cash flow s, discount ed at t he financial asset ’s or iginal
effect iv e int er est r at e.
Jum lah t er cat at piut ang dik ur angi k er ugian penur unan nilai m elalui penggunaan ak un
cadangan piut ang.
Jik a piut ang
t idak t er t agih,
piut ang t er sebut
dihapusk an m elalui ak un cadangan piut ang. Pem ulihan
k em udian dar i j um lah y ang sebelum ny a t elah dihapusk an dik r edit k an t er hadap ak un
cadangan. Per ubahan j um lah t er cat at at as ak un cadangan piut ang diak ui dalam laba
r ugi. The car r y ing am ount of r eceiv ables is r educed
by t he im pair m ent loss t hr ough t he use of an allow ance account . When a r eceiv able is
consider ed uncollect ible, it is w r it t en off against t he allow ance account . Subsequent
r ecov er ies of am ount s pr ev iously w r it t en of f ar e cr edit ed against t he allow ance account .
Changes in t he car r y ing am ount of t he allow ance account ar e r ecognised in pr ofit or
loss.
Penghent ian pengak uan aset k euangan Gr up
m enghent ik an pengak uan
aset k euangan
j ik a dan
hany a j ik a
hak k ont r ak t ual at as ar us k as y ang ber asal dar i
aset k euangan
ber ak hir , at au
Gr up m ent r ansfer aset k euangan dan secar a
subst ansial m ent r ansfer selur uh r isik o dan m anfaat at as k epem ilik an aset k epada
ent it as lain. Jik a Gr up t idak m ent r ansfer ser t a t idak m em ilik i secar a subst ansial at as
selur uh r isik o dan m anfaat k epem ilik an ser t a m asih m engendalik an aset y ang
dit r ansfer ,
m ak a Gr up
m engak ui k et er libat an ber k elanj ut an at as aset y ang
dit r ansfer dan liabilit as t er k ait sebesar j um lah y ang m ungk in har us dibay ar . Jik a
Gr up m em ilik i secar a subst ansial selur uh r isik o
dan m anfaat
k epem ilik an aset
k euangan y ang dit r ansfer , Gr up m asih m engak ui
aset k euangan
dan j uga
m engak ui pinj am an y ang dij am in sebesar pinj am an y ang dit er im a.
Der ecognit ion of financial asset s The Gr oup der ecognizes a financial asset only
w hen t he cont r act ual r ight s t o t he cash flow s fr om t he asset ex pir e, or w hen it t r ansfer s t he
financial asset and subst ant ially all t he r isk s and r ew ar ds of ow ner ship of t he asset t o
anot her ent it y . I f t he Gr oup neit her t r ansfer s nor r et ains subst ant ially all t he r isk s and
r ew ar ds of ow ner ship and cont inues t o cont r ol t he t r ansfer r ed asset , t he Gr oup r ecognizes it s
r et ained int er est in t he asset and an associat ed liabilit y for am ount s it m ay hav e t o pay . I f t he
Gr oup r et ains subst ant ially all t he r isk s and r ew ar ds of ow ner ship of a t r ansfer r ed financial
asset , t he Gr oup cont inues t o r ecognize t he financial
asset and
also r ecognizes
a collat er alised bor r ow ing for t he pr oceeds
r eceiv ed.
Penghent ian pengak uan aset k euangan secar a k eselur uhan, selisih ant ar a j um lah
t er cat at aset dan j um lah pem bay ar an dan piut ang y ang dit er im a dan k eunt ungan at au
k er ugian k um ulat if y ang t elah diak ui dalam penghasilan
k om pr ehensif lain
dan t er ak um ulasi dalam ek uit as diak ui dalam
laba r ugi. On der ecognit ion of financial asset in it s
ent ir et y , t he differ ence bet w een t he asset ’s car r y ing
am ount and
t he sum
of t he
consider at ion r eceiv ed and r eceiv able and t he cum ulat iv e gain or loss t hat had been
r ecognized in ot her com pr ehensiv e incom e and accum ulat ed in equit y is r ecognized in pr ofit or
loss.
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
- 20 - Penghent ian pengak uan aset k euangan
t er hadap sat u bagian saj a m isalny a k et ik a Gr up m asih m em ilik i hak unt uk m em beli
k em bali bagian aset y ang dit r ansfer , Gr up m engalok asik an
j um lah t er cat at
sebelum ny a dar i aset k euangan t er sebut pada bagian y ang t et ap diak ui ber dasar k an
k et er libat an ber k elanj ut an,
dan bagian
y ang t idak lagi diak ui ber dasar k an nilai w aj ar r elat if dar i k edua bagian t er sebut
pada t anggal t r ansfer . Selisih ant ar a j um lah t er cat at y ang dialok asik an pada
bagian y ang t idak lagi diak ui dan j um lah dar i
pem bay ar an y ang dit er im a unt uk bagian y ang y ang t idak lagi diak ui dan set iap
k eunt ungan at au k er ugian k um ulat if y ang dialok asik an pada bagian y ang t idak lagi
diak ui t er sebut y ang sebelum ny a t elah diak ui dalam penghasilan k om pr ehensif lain
diak ui pada laba r ugi. Keunt ungan dan k er ugian k um ulat if y ang sebelum ny a diak ui
dalam
penghasilan k om pr ehensif
lain dialok asik an pada bagian y ang t et ap diak ui
dan bagian y ang dihent ik an pengak uanny a, ber dasar k an nilai w aj ar r elat if k edua bagian
t er sebut . On der ecognit ion of financial asset ot her t han
it s ent ir et y e.g., w hen t he Gr oup r et ains an opt ion t o r epur chase par t of a t r ansfer r ed
asset , t he Gr oup allocat es t he pr ev ious car r y ing am ount of t he financial asset bet w een
t he par t it cont inues t o r ecognize under cont inuing inv olv em ent , and t he par t it no
longer r ecognizes on t he basis of t he r elat iv e fair v alues of t hose par t s on t he dat e of t he
t r ansfer . The differ ence bet w een t he car r y ing am ount allocat ed t o t he par t t hat is no longer
r ecognized and t he sum of t he consider at ion r eceiv ed for t he par t no longer r ecognized and
any cum ulat iv e gain or loss allocat ed t o it t hat had been r ecognized in ot her com pr ehensiv e
incom e is r ecognized in pr ofit or loss. A cum ulat iv e gain or
loss t hat had been r ecognized in ot her com pr ehensiv e incom e is
allocat ed bet w een t he par t t hat cont inues t o be r ecognized and t he par t t hat is no longer
r ecognized on t he basis of t he r elat iv e fair v alues of t hose par t s.
h . Lia bilit a s Ke u a n ga n da n I n st r u m e n Ek u it a s
Klasifik asi sebagai liabilit ias at au ek uit as Liabilit as k euangan dan inst r um en ek uit as
y ang dit er bit k an oleh Gr up dik lasifik asi sesuai
dengan subst ansi
per j anj ian k ont r ak t ual dan definisi liabilit as k euangan
dan inst r um en ek uit as.
h.
Fin a n cia l Lia bilit ie s
a n d Equ it y
I n st r u m e n t s
Classificat ion as debt or equit y Financial liabilit ies and equit y inst r um ent s
issued by t he Gr oup ar e classified accor ding t o t he subst ance of t he cont r act ual ar r angem ent s
ent er ed int o and t he definit ions of a financial liabilit y and an equit y inst r um ent .
I nst r um en ek uit as I nst r um en ek uit as adalah set iap k ont r ak
y ang m em ber ik an hak r esidual at as aset Gr up set elah dik ur angi dengan selur uh
liabilit asny a. I nst r um en
ek uit as y ang
dit er bit k an oleh Gr up dicat at sebesar hasil pener im aan ber sih set elah dik ur angi biay a
pener bit an langsung. Equit y inst r um ent s
An equit y inst r um ent is any cont r act t hat ev idences a r esidual int er est in t he asset s of
an ent it y aft er deduct ing all of it s liabilit ies. Equit y inst r um ent s issued by t he Gr oup ar e
r ecor ded at t he pr oceeds r eceiv ed, net of dir ect issue cost s.
Liabilit as Keuangan Financial Liabilit ies
Liabilit as k euangan dik lasifik asik an sebagai FVTPL
at au pada
biay a per olehan
diam or t isasi. Financial liabilit ies ar e classified as eit her “ at
FVTPL” or “ at am or t ized cost ” . Liabilit as Keuangan y ang Diuk ur pada Nilai
Waj ar m elalui Laba Rugi FVTPL . Financial Liabilit ies at FVTPL
Liabilit as k euangan dik lasifik asik an sebagai FVTPL, j ik a dim ilik i unt uk diper dagangk an
at au dit et apk an pada FVTPL. Financial liabilit ies ar e classified as at FVTPL
w hen t he financial liabilit ies ar e eit her held for t r ading or it is designat ed at FVTPL.
Der iv at if k euangan dik lasifik asik an sebagai dim ilik i unt uk diper dagangk an j ik a:
Financial der iv at iv es is classified as held for t r ading if:
• diper oleh t er ut am a unt uk t uj uan dibeli
k em bali dalam w ak t u dek at ; at au •
it has been acquir ed pr incipally for t he pur pose of r epur chasing in t he near t er m ;
or
