Peristiwa Setelah Tanggal Pelaporan

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in Rupiah, unless Otherwise Stated 39

3. SUMBER ESTIMASI

KETIDAKPASTIAN lanjutan

3. SOURCE OF

ESTIMATION UNCERTAINTY continued Estimasi dan Asumsi lanjutan Estimates and Assumptions continued Instrumen Keuangan Financial Instruments Grup mencatat aset dan liabilitas keuangan tertentu berdasarkan nilai wajar pada pengakuan awal, yang mengharuskan penggunaan estimasi akuntansi. Sementara komponen signifikan atas pengukuran nilai wajar ditentukan menggunakan bukti objektif yang dapat diverifikasi, jumlah perubahan nilai wajar dapat berbeda bila Grup menggunakan metodologi penilaian yang berbeda. Perubahan nilai wajar aset dan liabilitas keuangan tersebut dapat mempengaruhi secara langsung laporan laba rugi dan penghasilan komprehensif lain konsolidasian Grup Catatan 27. The Group recorded certain financial assets and liabilities initially based on fair values, which requires the use of accounting estimates. While significant components of fair value measurement were determined using verifiable objective evidences, the amount of changes in fair values would differ if the Group utilized different valuation methodology. Any changes in fair values of these financial assets and liabilities would affect directly the Group’s consolidated statements of profit or loss and other comprehensive income Note 27. Pajak Penghasilan Income Tax Pertimbangan signifikan dilakukan dalam menentukan provisi atas pajak penghasilan badan. Terdapat transaksi dan perhitungan tertentu yang penentuan pajak akhirnya adalah tidak pasti sepanjang kegiatan usaha normal. Grup mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan. Significant judgment is involved in determining provision for corporate income tax. There are certain transactions and computation for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognizes liabilities for expected corporate income tax issues based on estimates of whether additional corporate income tax will be due. 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS Akun ini terdiri dari: This account consists of: 2016 2015 Kas 3.796.705.858 4.233.295.983 Cash on hand Pihak Ketiga Third Parties Bank Cash in banks Rupiah Rupiah PT Bank CIMB Niaga Tbk 19.829.313.318 19.161.789.252 PT Bank CIMB Niaga Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 8.499.691.522 18.032.836.726 Persero Tbk PT Bank Central Asia Tbk 2.469.549.415 7.102.810.614 PT Bank Central Asia Tbk PT Bank Danamon PT Bank Danamon Indonesia Tbk 2.336.857.896 3.898.074.196 Indonesia Tbk PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 848.383.090 1.393.219.532 Persero Tbk PT Bank Mega Tbk 127.950.299 24.859.054 PT Bank Mega Tbk PT Bank BRI Syariah 8.621.598 28.589.123 PT Bank BRI Syariah PT Bank Ganesha - 44.056.901 PT Bank Ganesha Dolar Amerika Serikat United States Dollar PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk 2016: AS16.712 2016: US16,712 2015: AS50.244 224.541.089 693.124.809 2015: US50,244