Pr ov isi CAP Consolidated Financial Report FY2016

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 - 30 - Paj ak k ini dan paj ak t angguhan diak ui sebagai beban at au penghasilan dalam laba r ugi per iode, k ecuali sepanj ang paj ak penghasilan y ang t im bul dar i t r ansak si at au per ist iw a y ang diak ui, di luar laba r ugi baik dalam penghasilan k om pr ehensif lain m aupun secar a langsung di ek uit as , dalam hal t er sebut paj ak j uga diak ui di luar laba r ugi at au y ang t im bul dar i ak unt ansi aw al k om binasi bisnis. Dalam k om binasi bisnis, pengar uh paj ak t er m asuk dalam ak unt ansi k om binasi bisnis. Cur r ent and defer r ed t ax ar e r ecognized as an ex pense or incom e in pr ofit or loss, ex cept w hen t hey r elat e t o it em s t hat ar e r ecognized out side of pr ofit or loss w het her in ot her com pr ehensiv e incom e or dir ect ly in equit y , in w hich case t he t ax is also r ecognized out side of pr ofit or loss, or w her e t hey ar ise fr om t he init ial account ing for a business com binat ion. I n t he case of a business com binat ion, t he t ax effect is included in t he account ing for t he business com binat ion. Aset dan liabilit as paj ak t angguhan saling hapus k et ik a ent it as m em ilik i hak y ang dapat dipak sak an secar a huk um unt uk m elak uk an saling hapus aset paj ak k ini t er hadap liabilit as paj ak k ini dan k et ik a aset paj ak t angguhan dan liabilit as paj ak t angguhan t er k ait dengan paj ak penghasilan y ang oleh ot or it as per paj ak an y ang sam a at as ent it as k ena paj ak y ang sam a at au ent it as k ena paj ak y ang ber beda y ang m em ilik i int ensi unt uk m em ulihk an aset dan liabilit as paj ak k ini dengan dasar net t o, at au m er ealisasik an aset dan m eny elesaik an liabilit as secar a ber sam aan, pada set iap per iode m asa depan dim ana j um lah signifik an at as aset at au liabilit as paj ak t angguhan dihar apk an unt uk deselesaik an at au dipulihk an. Defer r ed t ax asset s and liabilit ies ar e offset w hen t her e is legally enfor ceable r ight t o set off cur r ent t ax asset s against cur r ent t ax liabilit ies and w hen t hey r elat e t o incom e t ax lev ied by t he sam e t ax at ion aut hor it y on eit her t he sam e t ax able ent it y or differ ent t ax able ent it ies w hen t her e is an int ent ion t o set t le it s cur r ent t ax asset s and cur r ent t ax liabilit ies on a net basis, or t o r ealize t he asset s and set t le t he liabilit ies sim ult aneously , in each fut ur e per iod in w hich significant am ount s of defer r ed t ax liabilit ies or asset s ar e ex pect ed t o be set t led or r ecov er ed. u . La ba pe r Sa h a m u. Ea r n in gs pe r Sh a r e Laba per saham dasar dihit ung dengan m em bagi laba ber sih y ang diat r ibusik an k epada pem ilik ent it as induk dengan j um lah r at a- r at a t er t im bang saham y ang ber edar pada t ahun y ang ber sangk ut an. Basic ear nings per shar e is com put ed by div iding net pr ofit at t r ibut able t o t he ow ner s of t he Com pany by t he w eight ed av er age num ber of shar es out st anding dur ing t he y ear . v . I n st r u m e n D e r iv a t if v. D e r iv a t iv e Fin a n cia l I n st r u m e n t s Gr up m enggunak an ber v ar iasi inst r um en k euangan der iv at if unt uk m engelola ek sposur at as r isik o suk u bunga dan t ingk at per ubahan nilai t uk ar m at a uang asing t er m asuk k ont r ak v alut a ber j angk a, sw ap suk u bunga dan sw ap cr oss cur r ency . The Gr oup ent er s int o a v ar iet y of der iv at iv e financial inst r um ent s t o m anage it s ex posur e t o int er est r at e and for eign ex change r at e r isk including for eign ex change for w ar d cont r act s, int er est r at e sw aps and cr oss cur r ency sw aps. Der iv at if aw alny a diak ui pada nilai w aj ar pada t anggal k ont r ak dilak uk an dan selanj ut ny a diuk ur pada nilai w aj ar ny a pada set iap t anggal pelapor an. Der iv at iv es ar e init ially r ecognized at fair v alue at t he dat e t he der iv at iv e cont r act is ent er ed int o and ar e subsequent ly m easur ed t o t heir fair v alue at each r epor t ing dat e. Walaupun dilak uk an sebagai lindung nilai ek onom i dar i ek sposur t er hadap r isik o suk u bunga dan nilai t uk ar m at a uang asing, der iv at if ini t idak dit et apk an dan t idak m em enuhi per sy ar at an sebagai ak unt ansi lindung nilai dan oleh k ar ena it u per ubahan nilai w aj ar ny a langsung diak ui dalam laba r ugi. Alt hough ent er ed int o as econom ic hedge of ex posur e against int er est r at e and for eign ex change r at e, t hese der iv at iv es ar e not designat ed and do not qualify as account ing hedge and t her efor e changes in fair v alues ar e r ecognized im m ediat ely in pr ofit or loss. Der iv at if y ang m elek at pada inst r um en k euangan lainny a at au k ont r ak ut am a host cont r act lainny a diper lak uk an sebagai der iv at if t er sendir i j ik a r isik o dan k ar ak t er ist ik ny a t idak t er ik at pada k ont r ak ut am a dan k ont r ak ut am a t er sebut t idak diuk ur pada nilai w aj ar dengan per ubahan nilai w aj ar y ang diak ui dalam laba r ugi. Der iv at iv es em bedded in ot her financial inst r um ent s or ot her host cont r act s ar e t r eat ed as separ at e der iv at iv es w hen t heir r isk s and char act er ist ics ar e not closely r elat ed t o t hose of t he host cont r act s and t he host cont r act s ar e not m easur ed at fair v alue w it h changes in fair v alue r ecognized in ear nings.