Beban Usaha Lain-Lain Other Operating Expenses
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
138
45. Beban Keuangan 45. Financial Cost
2017 2016
tiga bulan tiga bulan
three months three months
Pihak berelasi Related parties
Utang sew a pembiayaan -
- Lease liabilities
Utang bank 474.767
987.821 Bank loans
Penerusan pinjaman 228.525
155.244 Two-step loans
Utang kepada Pemerintah 139.741
150.995 Government loans
Utang usaha atas pembelian BBM -
- Trade payables on fuel
Instrumen derivatif 26.304
34.332 Derivatife instruments
Jumlah pihak berelasi 869.337
1.328.393 Total related parties
Pihak ketiga Third parties
Utang sew a pembiayaan 848.841
324.878 Lease liabilities
Utang obligasi 1.495.575
1.744.760 Bonds payable
Utang bank 1.458.424
350.558 Bank loans
Utang listrik sw asta 117.851
122.434 Electricity purchase payable
Lain-lain 84.792
23.143 Others
Jumlah pihak ketiga 4.005.483
2.565.773 Total third parties
Jumlah 4.874.820
3.894.166 Total
Sebelum 1 Januari 2016, Perusahaan dan entitas anak mencatat beban keuangan yang
terjadi dalam transaksi berdasarkan PPA dan ESC dengan IPP yang sebelumnya ditentukan
mengandung sewa menurut ISAK 8 dan diklasifikasikan sebagai sewa pembiayaan.
Sejak 1 Januari 2016, seluruh transaksi berdasarkan PPA dan ESC dengan IPP
diperlakukan sebagai beban pembelian tenaga listrik Catatan 2.a.
Prior to January 1, 2016, the Company and its subsidiaries recorded finance costs incurred for
transactions based on PPAs and ESCs with IPPs which were previously determined as
containing a lease in accordance with ISAK 8 and classified as financial lease. Since January
1, 2016, all transactions based on PPAs and ESCs with IPPs are treated as purchased
electricity expense Note 2.a.
46. Penghasilan Lain-Lain - Bersih 46. Other Income
– Net
2017 2016
tiga bulan tiga bulan
three months three months
Penghasilan denda administrasi 495.879
359.715 Administrative penalty income
Bagian laba bersih entitas asosiasi 181.654
131.609 Equity in net income of associates
Penghasilan jasa dan klaim 10.335
28.680 Claim and service income
Keuntungan penjualan aset tidak Gain on sale of assets not used
digunakan dalam operasi 7.245
372 in operations
Beban penelitian 1.117
6.861 Research expenses
Program pemberdayaan lingkungan 73.418
4.595 Community development programs
Loss on impairment of property, plant and Kerugian penurunan nilai aset tetap
37.402 976
equipment Lain-lain
3.931.592 295.651
Others Jumlah
3.348.417 212.293
Total
DAN ENTITAS ANAKAND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM Lanjutan Per 31 Maret 2017 dan 31 Desember 2016
dan Untuk Periode Tiga Bulan Yang Berakhir pada Tanggal 31 Maret 2017 dan 2016
Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERM CONSOLIDATED FINANCIAL STATEMENTS Continued
As of March 31, 2017 and December 31, 2016 For the Three Months Period Ended
March 31, 2017 and 2016
In millions of Rupiah, unless otherwise stated
139