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
- 15 -
e . Tr a n sa k si da n
Pe n j a ba r a n La por a n
Ke u a n ga n D a la m M a t a Ua n g Asin g
e.
For e ign Cu r r e n cy
Tr a n sa ct ion s a n d
Tr a n sla t ion
Lapor an k euangan indiv idu m asing- m asing ent it as diuk ur dan disaj ik an dalam m at a
uang dar i
lingk ungan ek onom i
ut am a dim ana ent it as ber oper asi m at a uang
fungsional . Lapor an
k euangan k onsolidasian dar i Gr up
disaj ik an dalam m at a uang Dolar Am er ik a Ser ik at US
y ang m er upak an m at a uang fungsional Per usahaan dan m at a uang peny aj ian unt uk
lapor an k euangan k onsolidasian. The indiv idual financial st at em ent s of each
ent it y ar e m easur ed and pr esent ed in t he cur r ency of t he pr im ar y econom ic env ir onm ent
in w hich t he ent it y oper at es it s funct ional cur r ency .
The consolidat ed
financial st at em ent s of t he Gr oup ar e pr esent ed in US
Dollar US , w hich is t he funct ional cur r ency of t he Com pany and t he pr esent at ion cur r ency
for t he consolidat ed financial st at em ent s.
Dalam peny usunan
lapor an k euangan
set iap ent it as indiv idual gr up, t r ansak si dalam m at a uang asing selain m at a uang
fungsional ent it as m at a uang asing diak ui pada k ur s y ang ber lak u pada t anggal
t r ansak si. Pada
set iap ak hir
per ode pelapor an, pos m onet er dalam v alut a asing
dij abar k an k em bali pada k ur s y ang ber lak u pada t anggal t er sebut . Pos- pos nonm onet er
y ang diuk ur pada nilai w aj ar dalam v alut a asing dij abar k an k em bali pada k ur s y ang
ber lak u pada t anggal k et ik a nilai w aj ar dit ent uk an. Pos nonm onet er y ang diuk ur
dalam biay a hist or is dalam v alut a asing t idak dij abar k an k em bali.
I n pr epar ing t he financial st at em ent s of each indiv idual
gr oup ent it y ,
t r ansact ions in
cur r encies ot her t han t he ent it y ’s funct ional cur r ency for eign cur r encies ar e r ecognized at
t he r at es of ex change pr ev ailing at t he dat es of t he t r ansact ions. At t he end of each
r epor t ing per iod, m onet ar y it em s denom inat ed in for eign cur r encies ar e r et r anslat ed at t he
r at es pr ev ailing at t hat dat e. Non- m onet ar y it em s
car r ied at
fair v alue
t hat ar e
denom inat ed in
for eign cur r encies
ar e r et r anslat ed at t he r at es pr ev ailing at t he dat e
w hen t he fair v alue w as det er m ined. Non- m onet ar y it em s t hat ar e m easur ed in t er m s of
hist or ical cost in a for eign cur r ency ar e not r et r anslat ed.
Selisih k ur s at as pos m onet er diak ui dalam laba r ugi
pada per iode saat t er j adiny a
k ecuali unt uk : Ex change differ ences on m onet ar y it em s ar e
r ecognized in pr ofit or loss in t he per iod in w hich t hey ar ise ex cept for :
− Selisih k ur s at as pinj am an v alut a asing
y ang ber k ait an dengan aset dalam
k onst r uk si unt uk
penggunaan y ang pr oduk t if
di m asa depan, t er m asuk
dalam biay a per olehan aset t er sebut k et ik a dianggap sebagai peny esuaian
at as biay a bunga at as pinj am an v alut a asing.
− Ex change differ ences on for eig n cur r ency
bor r ow ing r elat ing
t o asset s
under const r uct ion for fut ur e pr oduct iv e use,
w hich ar e included in t he cost of t hose asset s w hen t hey ar e r egar ded as an
adj ust m ent t o int er est cost s on t hose for eign cur r ency bor r ow ing.
− Selisih
k ur s at as
t r ansak si y ang
dit et apk an unt uk t uj uan lindung nilai r isik o v alut a asing t er t ent u.
− Ex change
differ ences on
t r ansact ion ent er ed int o in or der t o hedge cer t ain
for eign cur r ency r isk s. −
Selisih k ur s at as pos m onet er piut ang at au ut ang dar i k egiat an oper asi dalam
v alut a asing
y ang peny elesaianny a
t idak dir encanak an at au t idak m ungk in t er j adi
m em bent uk bagian
dar i inv est asi ber sih dalam k egiat an usaha
luar neger i , y ang pada aw alny a diak ui pada penghasilan
k om pr ehensif lain
dan dir ek lasifik asi dar i ek uit as k e laba r ugi
pada pem bay ar an k em bali
pos m onet er .
− Ex change differ ences on m onet ar y it em s
r eceiv able fr om or pay able t o a for eign cur r ency oper at ion for w hich set t lem ent is
neit her planned
nor lik ely
t o occur
t her efor e for m ing
par t of
t he net
inv est m ent in t he for eign oper at ion , w hich ar e r ecognized init ially in ot her
com pr ehensiv e incom e and r eclassified fr om equit y t o pr ofit or loss on r epay m ent
of t he m onet ar y it em s.
Pem buk uan RPU diselenggar ak an dalam Rupiah, m at a uang fungsionalny a. Unt uk
t uj uan peny aj ian
lapor an k euangan
k onsolidasian, aset dan liabilit as RPU
dij abar k an k e dalam Dolar Am er ik a Ser ik at dengan m enggunak an k ur s y ang ber lak u
pada ak hir
per iode pelapor an.
Pos penghasilan
dan beban
dij abar k an m enggunak an k ur s r at a- r at a unt uk per iode
t er sebut , k ecuali k ur s ber fluk t uasi secar a signifik an selam a per iode t er sebut , dalam
hal ini k ur s y ang ber lak u pada t anggal t r ansak si y ang digunak an. Selisih k ur s
y ang t im bul diak ui dalam penghasilan k om pr ehensif lain dan diak um ulasi dalam
ek uit as
dan diat r ibusik an
pada k epent ingan nonpengendali .
The book s of account s of RPU ar e m aint ained in I ndonesian Rupiah, it s funct ional cur r ency .
For t he
pur poses of
pr esent ing t hese
consolidat ed financial st at em ent s, t he asset s and liabilit ies of RPU ar e t r anslat ed int o Unit ed
St at es Dollar using ex change r at es pr ev ailing at t he end of each r epor t ing per iod. I ncom e
and ex pense it em s ar e t r anslat ed at t he av er age ex change r at es for t he per iod, unless
ex change r at es fluct uat e significant ly dur ing t hat per iod, in w hich case t he ex change r at es
at t he dat es of t he t r ansact ions ar e used. Ex change differ ences ar ising, if any , ar e
r ecognized in ot her com pr ehensiv e incom e and accum ulat ed in equit y and at t r ibut ed t o non-
cont r olling int er est s as appr opr iat 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
- 16 -
f. Tr a n sa k si Pih a k - Pih a k Be r e la si
f.
Tr a n sa ct ion s w it h Re la t e d Pa r t ie s
Pihak - pihak ber elasi adalah or ang at au ent it as y ang t er k ait dengan Gr up ent it as
pelapor : A r elat ed par t y is a per son or ent it y t hat is
r elat ed t o t he Gr oup t he r epor t ing ent it y : a.
Or ang at au anggot a k eluar ga t er dek at m em puny ai
r elasi dengan
ent it as pelapor j ik a or ang t er sebut :
a. A per son or a close m em ber of t hat
per son’s fam ily is r elat ed t o t he r epor t ing ent it y if t hat per son:
i. m em ilik i
pengendalian at au
pengendalian ber sam a at as ent it as pelapor ;
i. has cont r ol or j oint cont r ol ov er t he
r epor t ing ent it y ; ii.
m em ilik i pengar uh signifik an at as ent it as pelapor ; at au
ii. has significant
influence ov er
t he r epor t ing ent it y ; or
iii. m er upak an
per sonil m anaj em en
k unci ent it as pelapor at au ent it as induk dar i ent it as pelapor .
iii. is a m em ber of t he k ey m anagem ent per sonnel of t he r epor t ing ent it y or of
a par ent of t he r epor t ing ent it y . b.
Suat u ent it as ber elasi dengan ent it as pelapor j ik a m em enuhi salah sat u hal
ber ik ut : b.
An ent it y is r elat ed t o t he r epor t ing ent it y if any of t he follow ing condit ions applies:
i. Ent it as dan ent it as pelapor adalah
anggot a dar i k elom pok usaha y ang sam a ar t iny a ent it as induk , ent it as
anak , dan ent it as anak ber ik ut ny a saling
ber elasi dengan
ent it as lainny a .
i. The ent it y , and t he r epor t ing ent it y ar e
m em ber s of t he sam e gr oup w hich m eans t hat each par ent , subsidiar y and
fellow subsidiar y is r elat ed t o t he ot her s .
ii. Sat u ent it as adalah ent it as asosiasi
dar i ent it as
lain at au
ent it as asosiasi y ang m er upak an anggot a
suat u k elom pok usaha, y ang m ana ent it as
lain t er sebut
adalah anggot any a .
ii. One ent it y is an associat e of t he ot her ent it y or an associat e of a m em ber of
a gr oup of w hich t he ot her ent it y is a m em ber .
iii. Kedua
ent it as t er sebut
adalah v ent ur a ber sam a dar i pihak k et iga
y ang sam a. iii. Bot h ent it ies ar e j oint v ent ur es of t he
sam e t hir d par t y . iv .
Sat u ent it as
adalah v ent ur a
ber sam a dar i ent it as k et iga dan ent it as y ang lain adalah ent it as
asosiasi dar i ent it as k et iga. iv . One ent it y is a j oint v ent ur e of a t hir d
ent it y and t he ot her ent it y is an
associat e of t he t hir d ent it y . v .
Ent it as t er sebut
adalah suat u
pr ogr am im balan pasca k er j a unt uk im balan
k er j a dar i
salah sat u
ent it as pelapor at au ent it as y ang t er k ait dengan ent it as pelapor . Jik a
ent it as pelapor adalah ent it as y ang m eny elenggar ak an
pr ogr am t er sebut , m ak a ent it as sponsor
j uga ber elasi
dengan ent it as
pelapor . v . The
ent it y is
a post - em ploy m ent
benefit plan
for t he
benefit of
em ploy ees of eit her t he r epor t ing ent it y , or an ent it y r elat ed t o t he
r epor t ing ent it y . I f t he r epor t ing ent it y is it self such a plan, t he sponsor ing
em ploy er s ar e also r elat ed t o t he r epor t ing ent it y .
v i. Ent it as
y ang dik endalik an
at au dik endalik an ber sam a oleh or ang
y ang diident ifik asi dalam hur uf a . v i. The ent it y is cont r olled or j oint ly
cont r olled by a per son ident ified in a . v ii.
Or ang y ang diident ifik asi dalam hur uf a i m em ilik i pengar uh
signifik an at as
ent it as at au
m er upak an per sonil
m anaj em en k unci ent it as at au ent it as induk
dar i ent it as . v ii. A per son ident ified in a i has
significant influence ov er t he ent it y or
is a
m em ber of
t he k ey
m anagem ent per sonnel of t he ent it y or a par ent of t he ent it y .
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 .
