Bia y a pin j a m a n
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.