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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. 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 - 31 - Suat u der iv at if disaj ik an sebagai aset t idak lancar at au liabilit as j angk a panj ang j ik a sisa j at uh t em po dar i inst r um en lebih dar i 12 bulan dan t idak dihar apk an ak an dir ealisasi at au diselesaik an dalam j angk a w ak t u 12 bulan. Der iv at if lainny a disaj ik an sebagai aset lancar at au liabilit as j angk a pendek . A der iv at iv e is pr esent ed as non- cur r ent asset or non- cur r ent liabilit y if t he r em aining m at ur it y of t he inst r um ent is m or e t han 12 m ont hs and is not ex pect ed t o be r ealized or set t led w it hin 12 m ont hs. Ot her der iv at iv es ar e pr esent ed as cur r ent asset s or cur r ent liabilit ies. w . I n for m a si Se gm e n w. Se gm e n t I n for m a t ion Segm en oper asi diident ifik asi ber dasar k an lapor an int er nal m engenai k om ponen dar i Gr up y ang secar a r egular dir ev iu oleh “ pengam bil k eput usan oper asional” dalam r angk a m engalok asik an sum ber day a dan m enilai k iner j a segm en oper asi. Oper at ing segm ent s ar e ident ified on t he basis of int er nal r epor t s about com ponent s of t he Gr oup t hat ar e r egular ly r ev iew ed by t he chief oper at ing decision m ak er in or der t o allocat e r esour ces t o t he segm ent s and t o assess t heir per for m ances. Segm en oper asi adalah suat u k om ponen dar i ent it as: An oper at ing segm ent is a com ponent of an ent it y : a. y ang t er libat dalam ak t iv it as bisnis y ang m ana m em per oleh pendapat an dan m enim bulk an beban t er m asuk pendapat an dan beban t er k ait dengan t r ansak si dengan k om ponen lain dar i ent it as y ang sam a ; a. t hat engages in business act iv it ies fr om w hich it m ay ear n r ev enues and incur r ed ex penses including r ev enues and ex penses r elat ing t o t he t r ansact ions w it h ot her com ponent s of t he sam e ent it y ; b. y ang hasil oper asiny a dik aj i ulang secar a r egular oleh pengam bil k eput usan oper asional unt uk m em buat k eput usan t ent ang sum ber day a y ang dialok asik an pada segm en t er sebut dan m enilai k iner j any a; dan b. w hose oper at ing r esult s ar e r ev iew ed r egular ly by t he ent it y ’s chief oper at ing decision m ak er t o m ak e decision about r esour ces t o be allocat ed t o t he segm ent s and assess it s per for m ance; and c. dim ana t er sedia infor m asi k euangan y ang dapat dipisahk an. c. for w hich discr et e financial infor m at ion is av ailable. I nfor m asi y ang digunak an oleh pengam bil k eput usan oper asional dalam r angk a alok asi sum ber day a dan penillaian k iner j a m er ek a t er fok us pada k at egor i dar i set iap pr oduk . I nfor m at ion r epor t ed t o t he chief oper at ing decision m ak er for t he pur pose of r esour ce allocat ion and assessm ent of per for m ance is m or e specifically focused on t he cat egor y of each pr oduct . 4 . PERTI M BAN GAN KRI TI S AKUN TAN SI D AN ESTI M ASI AKUN TAN SI YAN G SI GN I FI KAN 4 . CRI TI CAL ACCOUN TI N G JUD GM EN TS AN D ESTI M ATES Dalam pener apan k ebij ak an ak unt ansi Gr up, y ang dij elask an dalam Cat at an 3, dir ek si diw aj ibk an unt uk m em buat per t im bangan, est im asi dan asum si t ent ang j um lah t er cat at aset dan liabilit as y ang t idak t er sedia dar i sum ber lain. Est im asi dan asum si y ang t er k ait didasar k an pada pengalam an hist or is dan fak t or - fak t or lain y ang dianggap r elev an. Hasil ak t ualny a m ungk in ber beda dar i est im asi t er sebut . I n t he applicat ion of t he Gr oup account ing policies, w hich ar e descr ibed in Not e 3, t he dir ect or s ar e r equir ed t o m ak e j udgm ent s, est im at es and assum pt ions about t he car r y ing am ount s of asset s and liabilit ies t hat ar e not r eadily appar ent fr om ot her sour ces. The est im at es and associat ed assum pt ions ar e based on hist or ical ex per ience and ot her fact or s t hat ar e consider ed t o be r elev ant . Act ual r esult s m ay differ fr om t hese est im at es. Est im asi dan asum si y ang m endasar i dit elaah secar a ber k elanj ut an. Rev isi est im asi ak unt ansi diak ui dalam per iode dim ana est im asi t er sebut dir ev isi j ik a r ev isi hany a m em pengar uhi per iode t er sebut , at au pada per iode r ev isi dan per iode m asa depan j ik a r ev isi m em pengar uhi per iode saat ini dan m asa depan. The est im at es and under ly ing assum pt ions ar e r ev iew ed on an ongoing basis. Rev isions t o account ing est im at es ar e r ecognised in t he per iod w hich t he est im at e is r ev ised if t he r ev ision affect s only t hat per iod, or in t he per iod of t he r ev ision and fut ur e per iods if t he r ev ision affect s bot h cur r ent and fut ur e per iods.