PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 Maret 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Tiga Bulan
yang berakhir pada Tanggal-tanggal 31 Maret 2017 tidak diaudit dan 2016 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2017 unaudited and December 31, 2016 audited
And Three Months Period ended March 31, 2017 unaudited and 2016 unaudited
Expressed in United States Dollar, unless otherwise stated
86
27. KERUGIAN KUMULATIF ATAS INSTRUMEN DERIVATIF UNTUK LINDUNG NILAI ARUS KAS
lanjutan
27. CUMULATIVE LOSSES
ON DERIVATIVE
INSTRUMENTS FOR CASH FLOW HEDGES continued
Hasil pengujian efektivitas lindung nilai arus kas di atas secara prospektif dan retrospektif terbukti
sangat efektif. Sehingga, selisih harga yang timbul dari instrumen lindung nilai derivatif tersebut diakui
dalam akun “kerugian kumulatif atas instrumen
derivatif untuk lindung nilai arus kas ” sebagai
bagian ekuitas. Selisih harga tersebut masing- masing akan diakui sebagai bagian dari harga
perolehan bahan bakar dan batubara yang dilindung nilai. Jumlah selisih harga bahan bakar dicatat di
dalam akun “Keuntungan Kerugian Kumulatif Atas Instrumen Derivatif Untuk Lindung Nilai Arus Kas”
dengan saldo AS1.071.455 - Keuntungan pada tanggal 31 maret 2017 dan AS44.189 -
Keuntungan pada tanggal 31 Maret 2016. The results of prospective and retrospective test of
the hedge effectiveness of the above mentioned cash flows hedge were proven to be highly
effective. As a result, the differences arising from the derivative hedging instruments are recognized
in cumulative losses on derivative instruments for cash flows hedges account under the equity.
These price differences will be recognized as part of acquisition costs of the fuel and coal being
hedged, respectively. Total price differences recognized under Cumulative Gain Losses On
Derivative Instruments For Cash Flow Hedges which were account for US1,071,455 - Gain as of
March 31, 2017 and US44,189 - Gain as of March 31, 2016.
28. KEPENTINGAN NON-PENGENDALI 28. NON-CONTROLLING INTERESTS
Mutasi kepentingan non-pengendali untuk masing- masing tahun pelaporan adalah sebagai berikut:
Movement of non-controlling interest during the respective reporting years are as follows:
31 MaretMarch 31, 2017
Pendapatan komprehensif
Saldo lain
Bagian atas Bagian atas
Saldo 1 Jan 2016
Other labarugi neto
dividen 31 Des 2016
Balance Penambahan
comprehensive Share in net Share in
Balance Jan 1, 2016
Addition income
profitloss dividend Dec 31, 2016
ABN 28.967.548
- 1.423.901
4.343.472 4.900.000
29.834.921 ABN
TBE 821
- -
19 -
840 TBE
TMU 28.361
- -
75 -
28.436 TMU
PKU 1.216.261
- 74.005
116.524 -
1.406.790 PKU
GLP 27.335
- -
57.255 -
84.590 GLP
Toba Energi -
80.000 -
- -
80.000 Toba Energi
Total 27.753.134
80.000 1.349.896
4.169.787 4.900.000
28.452.817 Total
31 DesemberDecember 31, 2016
Pendapatan komprehensif
Saldo lain
Bagian atas Bagian atas
Saldo 1 Jan 2016
Other labarugi neto
dividen 31 Des 2016
Balance Penambahan
comprehensive Share in net Share in
Balance Jan 1, 2016
Addition income
profitloss dividend Dec 31, 2016
ABN 34.168.539
- 4.217.340
12.459.499 13.443.150
28.967.548 ABN
TBE 887
- -
66 -
821 TBE
TMU 28.184
- -
177 -
28.361 TMU
PKU 688.332
- 34.182
562.111 -
1.216.261 PKU
GLP -
80.000 -
107.335 -
27.335 GLP
Total 33.509.278
80.000 4.183.158
11.790.164 13.443.150
27.753.134 Total
PT TOBA BARA SEJAHTRA TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
31 Maret 2017 tidak diaudit dan 31 Desember 2016 diaudit dan Periode Tiga Bulan
yang berakhir pada Tanggal-tanggal 31 Maret 2017 tidak diaudit dan 2016 tidak diaudit
Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain
PT TOBA BARA SEJAHTRA TBK AND ITS SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2017 unaudited and December 31, 2016 audited
And Three Months Period ended March 31, 2017 unaudited and 2016 unaudited
Expressed in United States Dollar, unless otherwise stated
87
28. KEPENTINGAN NON-PENGENDALI lanjutan 28. NON-CONTROLLING INTERESTS continued
