Critical Accounting Estimates and Assumptions
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 33
Asumsi kunci liabilitas imbalan pasca kerja sebagian ditentukan berdasarkan kondisi
pasar saat ini. Informasi tambahan diungkapkan pada Catatan 17.
Nilai Wajar atas Instrumen Keuangan Bila nilai wajar aset keuangan dan liabilitas
keuangan yang tercatat pada laporan posisi keuangan tidak tersedia di pasar aktif, maka
nilai wajarnya
ditentukan dengan
menggunakan berbagai teknik penilaian termasuk penggunaan model matematika.
Masukan input untuk model ini berasal dari data pasar yang bisa diamati sepanjang data
tersebut tersedia. Bila data pasar yang bisa diamati tersebut tidak tersedia, pertimbangan
Manajemen diperlukan untuk menentukan nilai wajar. Pertimbangan tersebut mencakup
pertimbangan likuiditas dan masukan model seperti volatilitas untuk transaksi derivatif
yang berjangka waktu panjang dan tingkat diskonto, tingkat pelunasan dipercepat, dan
asumsi tingkat gagal bayar. Nilai wajar atas instrumen keuangan
diungkapkan pada Catatan 31.b. Realisasi dari Aset Pajak Tangguhan
Aset pajak tangguhan diakui atas seluruh rugi fiskal yang belum digunakan sepanjang
besar kemungkinannya bahwa penghasilan kena pajak akan tersedia sehingga rugi fiskal
tersebut dapat digunakan. Estimasi oleh manajemen
yang disyaratkan
untuk menentukan jumlah aset pajak tangguhan
yang dapat diakui, berdasarkan saat penggunaan dan tingkat penghasilan kena
pajak dan strategi perencanaan pajak masa depan
. Other key assumptions for post
employment benefit obligations are based in part on current market
conditions. Additional information is disclosed in Note 17.
Fair Value of Financial Instruments Where the fair values of financial assets
and financial liabilities recorded on the statement of financial position cannot be
derived from active markets, the fair value is determined using a variety of
valuation techniques that include the use of mathematical models. The inputs to
these models are derived from observable market data where possible,
but where observable market data are not available, judgment is required to
establish fair values. The judgments include considerations of liquidity and
model inputs such as volatility for long term
derivatives and
discount rates, prepaymentrates, and default rate
assumptions. The fair value of financial instrument are
disclosed in Note 31.b. Realization of Deferred Income Tax
Assets Deferred tax assets are recognized for all
unused tax losses to the extent that it is probable that taxable profit will be
available against which the losses can be utilized. Management estimates are
required to determine the amount of deferred tax assets that can be
recognized, based upon the likely timing and the level of future taxable profits
together with future tax planning strategies.
ii. Pertimbangan penting dalam penentuan kebijakan akuntansi
Pertimbangan berikut ini dibuat oleh manajemen dalam rangka penerapan
kebijakan akuntansi Grup yang memiliki pengaruh paling signifikan atas jumlah yang
diakui dalam
laporan keuangan
konsolidasian: Penentuan Mata Uang Fungsional
Mata uang fungsional dari setiap entitas dalam Grup dalam mata uang dari
lingkungan ekonomi utama dimana entitas tersebut beroperasi. Mata uang tersebut
ii. Critical judgments in applying the accounting policies
The following judgments are made by management in the process of applying
the Group’s accounting policies that have the most significant effects on the
amounts recognized in the consolidated financial statements:
Determination of Functional Currency The functional currency of each entity in
the Group is the currency from the primary economic environment where
such entity operates. Those currencies
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 34
adalah mata uang yang mempengaruhi pendapatan dan biaya dari masing-masing
entitas. Penentuan mata uang fungsional membutuhkan
pertimbangan karena
berbagai kompleksitas antara lain suatu entitas dapat bertransaksi dalam lebih dari
satu mata uang dalam aktivitas usahanya sehari-hari.
Klasifikasi Aset dan Liabilitas Keuangan Grup menetapkan klasifikasi atas aset dan
liabilitas tertentu sebagai aset keuangan dan liabilitas
keuangan dengan
mempertimbangkan bila definisi yang ditetapkan PSAK 55 Revisi 2014 dipenuhi.
Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan
kebijakan akuntansi
Grup seperti
diungkapkan pada Catatan 2.r. that influence the revenues and costs of
each respective entity. The determination of functional currency may require
judgement due to various complexities, among others, the entity may conduct
transactions in more than one currency in its daily business activities.
Classification of Financial Assets and Liabilities
The Group determines the classifications of certain assets and liabilities as
financial assets and financial liabilities by judging if they meet the definition set
forth in PSAK 55 Revised 2014. Accordingly, the financial assets and
financial liabilities are accounted for in accordance with the Group’s accounting
policies disclosed in Note 2.r.
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 35
3. Kas dan Bank 3. Cash on Hand and in Banks
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
USD USD
Kas Cash on Hand
Rupiah Indonesia Indonesian Rupiah
2017: Rp 292.138.946; 2016: Rp 201.177.228 21,934
14,973 2017: Rp 292,138,946; 2016: Rp 201,177,228
Renmimbi China China Renmimbi
2017: RMB 13,962; 2016: RMB 37,086 2,047
5,346 2017: RMB 13,962; 2016: RMB 37,086
Total Kas 23,981
20,319 Total Cash on Hand
Bank - Pihak Ketiga Cash in Banks - Third Parties
Rupiah Indonesia Indonesian Rupiah
PT Bank Central Asia Tbk 2017: Rp 4.177.331.203; PT Bank Central Asia Tbk 2017: Rp 4,177,331,203;
2016: Rp 40.207.310.616 313,637
2,992,506 2016: Rp 40,207,310,616
PT Bank Sumitomo Mitsui Indonesia PT Bank Sumitomo Mitsui Indonesia
2017: Rp 1.621.841.311; 2016: Rp 4.326.512.924 121,769
322,009 2017: Rp 1,621,841,311; 2016: Rp 4,326,512,924
PT Bank CIMB Niaga Tbk 2017: Rp 376.315.026; PT Bank CIMB Niaga Tbk 2017: Rp 376,315,026;
2016: Rp 71.600.444 28,254
5,329 2016: Rp 71,600,444
Bangkok Bank Public Company Limited Bangkok Bank Public Company Limited
2017: Rp 299.437.758; 2016: Rp 296.653.444 22,482
22,079 2017: Rp 299,437,758; 2016: Rp 296,653,444
PT Bank Mandiri Persero Tbk 2017: Rp 105.606.351; PT Bank Mandiri Persero Tbk 2017: Rp 105,606,351;
2016: Rp 621.777.772 7,929
46,277 2016: Rp 621,777,772
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
2017: Rp 43.326.707; 2016: Rp 42.807.096 3,253
3,186 2017: Rp 43,326,707; 2016: Rp 42,807,096
497,324 3,391,386
Dolar Singapura Singapore Dollar
United Overseas Bank Limited 2017: SGD 120,064; United Overseas Bank Limited 2017: SGD 120,064;
United Overseas Bank Limited 2010: SGD 18,998.90; 2016: SGD 1,894,054
86,454 1,311,703
2016: SGD 1,894,054 86,454
1,311,703 Dolar Amerika Serikat
United States Dollar Malayan Banking Berhad Shanghai Branch
1,333,069 338,943
Malayan Banking Berhad Shanghai Branch PT Bank Sumitomo Mitsui Indonesia
441,567 279,912
PT Bank Sumitomo Mitsui Indonesia United Overseas Bank Limited
250,633 24,813
United Overseas Bank Limited Bank of China
152,548 238,429
Bank of China PT Bank CIMB Niaga Tbk
145,813 605,894
PT Bank CIMB Niaga Tbk PT Bank Central Asia Tbk
125,168 132,364
PT Bank Central Asia Tbk BMO Harris Bank N.A.
38,807 232,065
BMO Harris Bank N.A. PT Bank Windu Kencana Tbk
22,497 60,322
PT Bank Windu Kencana Tbk PT Bank Mandiri Persero Tbk
20,461 20,292
PT Bank Mandiri Persero Tbk Allied Commercial Bank
9,311 219,311
Allied Commercial Bank 2,539,874
2,152,345 Renmimbi China
China Renmimbi China Construction Bank 2017: RMB 32,990,263;
China Construction Bank 2017: RMB 32,990,263; 2016: RMB 30,452,412
4,837,497 4,389,851
2016: RMB 30,452,412 Bank of China 2017: RMB 6,547,085;
Bank of China 2017: RMB 6,547,085; 2016: RMB 9,804,909
960,026 1,413,422
2016: RMB 9,804,909 Malayan Banking Berhad Shanghai Branch
Malayan Banking Berhad Shanghai Branch 2017: RMB 532,779; 2016: RMB 5,173,956
78,124 745,849
2017: RMB 532,779; 2016: RMB 5,173,956 Agricultural Bank of China 2017: RMB 272,335;
Agricultural Bank of China 2017: RMB 272,335; 2016: RMB 67,407
39,934 9,717
2016: RMB 67,407 United Overseas Bank Limited 2017: RMB 49,933;
United Overseas Bank Limited 2017: RMB 49,933; 2016: RMB 268,116
7,322 38,650
2016: RMB 268,116 5,922,903
6,597,489 Euro
Euro Malayan Banking Berhad Shanghai Branch
Malayan Banking Berhad Shanghai Branch 2017: EUR 184,746; 2016: Nihil
206,324 --
2017: EUR 184,746; 2016: Nil 206,324
-- Dolar Australia
Australian Dollar PT Bank Central Asia Tbk 2017: AUD 476,916;
PT Bank Central Asia Tbk 2017: AUD 476,916; 2016: Nil
2016: AUD 59,976 359,905
43,408 2016: AUD 59,976
359,905 43,408
Total Bank 9,612,784
13,496,331 Total Cash in Banks
Total 9,636,765
13,516,650 Total
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Per 30 Juni 2017 dan 31 Desember 2016 As of June 30, 2017 and December 31,
2016 Untuk Periode Enam Bulan yang Berakhir Pada
For Six Months Periods Ended 30 Juni 2017 dan 2016
June 30, 2017 and 2016 Dalam USD Penuh, kecuali dinyatakan lain
In Full USD, unless otherwise stated
DraftJuly 31, 2017 36
Tidak ada saldo Kas dan Bank yang digunakan sebagai jaminan.
There is no Cash on Hand and in Banks balance were used as collateral.
4. Piutang Usaha 4. Trade Receivables
a. Berdasarkan Pelanggan a. By Customers
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
US D US D
P ih ak Bere la si Ca ta tan 2 7 1 ,9 89,839
2 ,4 98,635 Re late d P artie s No te 27
P ih ak Ketiga 43,6 68,275
41,9 16,157 Third P arties
Total 45,658,114
44,414,792 Total
b. Berdasarkan Umur b. By Aging Categories
30 Jun. 2017 31 Des. 2016
Jun. 30, 2017 Dec. 31, 2016
US D US D
P ihak Bere lasi Catatan 27: Related P arties Note 27:
B elum J atuh Tempo 1,097,464
734, 512 Not Ye t Due
S ampai deng an 1 bulan 694,50 8
712, 549 Up to 1 month
1 bulan - 3 bulan 197,86 7
1,006, 131 1 month - 3 months
3 bulan --
45, 443 3 months
1,989,839 2,498, 635
P ihak Ketiga: Third Partie s:
B elum J atuh Tempo 27,883,779
30,116, 350 Not Ye t Due
S ampai deng an 1 bulan 9,941,744
8,636, 161 Up to 1 month
1 bulan - 3 bulan 4,304,214
2,553, 027 1 month - 3 months
3 bulan 1,538,538
610, 619 3 months
43,668,275 41,916, 157
Total 45,658,114
44,414, 792 Total
Manajemen berkeyakinan bahwa tidak terdapat indikasi penurunan nilai piutang dan berkeyakinan
seluruh piutang dapat tertagih sehingga tidak dibentuk penyisihan penurunan nilai piutang
Management believes that there are no indication of impairment of receivables and all trade
receivables are assessed to be fully collectible, thus management did not provide allowance for
impairment of receivables since. Piutang usaha dijadikan jaminan atas utang bank
Catatan 11 dan 15. Trade receivables are pledged as collateral for
bank loans facilities Notes 11 and 15.
c. Berdasarkan Mata Uang c. By Currencies
30 J un. 20 17 31 Des . 2 01 6
J un. 3 0, 201 7 Dec . 3 1, 20 16
US D US D
R up iah 2 01 7: R p 3 03 .75 6. 43 0.4 31 ; R u piah 20 17: R p 3 03 ,7 56, 43 0,4 31 ;
20 16 : R p 26 5.3 21 .90 1. 240 22 ,8 06 ,24 9
19 ,7 47, 09 0 20 16: R p 265 ,3 21 ,90 1,2 40
R en m in bi 2 017 : RM B 100 ,0 48 ,48 7; R en minb i 201 7: R MB 1 00, 04 8,4 87 ;
20 16 : R MB 1 07 ,16 4,4 17 14 ,6 70 ,52 3
15 ,4 48, 23 4 20 16: R M B 1 07 ,16 4,4 17
D ola r Am erika Serikat 7 ,6 89 ,08 4
8 ,6 31, 20 0 U n it ed St ate s D ollar
A ustralia n D o lla r 2 017 : AU D 54 0,9 80 ; A ust ra lia n Do lla r 2 01 7: AU D 5 40, 98 0;
20 16 : A UD 7 41 ,38 4 4 08 ,25 1
5 36, 57 7 2 01 6: AU D 74 1,3 84
E uro 2 01 7: EU R 75 ,2 21; E uro 20 17: EU R 7 5,2 21 ;
20 16 : E UR 4 9, 043 84 ,00 7
51, 69 1 20 16 : E U R 49, 04 3
Total 45 ,6 58 ,11 4
44 ,4 14, 79 2 Total