Penghasilan keuangan Finance income
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 114 -
b. Beban keuangan b. Finance costs
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Kredit investasi 62.489.559
72.516.857 Investment loans
Sew a pembiayaan 15.334.390
5.902.330 Financial lease
Kredit modal kerja 12.634.246
3.266.471 Working capital loans
Biaya pembongkaran aset tetap 3.158.651
3.004.100 Dismantling costs of fixed assets
Lain-lain 1.994.230
1.034.668 Others
Jumlah 95.611.076
85.724.426 Total
38. PENGHASILAN KOMPREHENSIF LAINNYA 38. OTHER COMPREHENSIVE INCOME
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Net changes in fair value of Perubahan neto nilai w ajar surat
available-for-sale marketable berharga tersedia untuk dijual
securities Keuntungan periode berjalan
- 46.151
Gain arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on keuntungan yang diakui
gain recognised on dalam laba rugi
- 46.151
profit and loss -
- Mutasi neto lindung nilai arus kas
Net movement on cash flow hedges kerugian periode berjalan
141.288 10.674.064
loss arising during the period Dikurangi:
Less: Penyesuaian reklasifikasi atas
Reclassification adjustments on kerugian yang diakui
loss recognised on dalam aset tetap
- 3.060.359
fixed assets 141.288
7.613.705 Keuntungan kerugian aktuarial
Unrealized gain loss on defined program pensiun manfaat pasti
22.356.830 8.710.730
benefit pension plans Dikurangi:
Less: Pajak penghasilan terkait
6.388.438 645.682
Income tax related 15.968.392
9.356.412 Selisih kurs penjabaran laporan
Exchange difference due to translation keuangan
of financial statemens Translation of subsidiarys financial
Penjabaran laporan entitas anak 50.511.834
174.406.259 statemens
Pendapatan komprehensif lain Others comprehensive income
periode berjalan, setelah pajak 66.338.938
191.376.376 during the period, net of tax
Sepanjang tahun 2017 dan 2016, Entitas Anak SG melakukan lindung nilai arus kas melalui instrumen
derivatif forward contract dengan tujuan mengurangi resiko pergerakan kurs spot atas komitmen pasti
pembelian peralatan. Entitas Anak SG dan SP juga melakukan lindung nilai non-derivatif menggunakan
giro dalam mata uang EUR, dimana selisih kurs yang timbul dari translasi EUR diakui didalam penghasilan
komprehensif lain selama lindung nilai tersebut efektif.
During 2017 and 2016, a Subsidiary SG entered into a forward contract cash flow hedge derivative
instruments with purpose to reduce the risk of spot rate fluctuation on firm commitments for the
procurement of main equipment. The Subsidiaries SG and SP also entered into non-derivative hedge
using EUR current account, to which the difference resulting from translation of EUR account, is
recorded in other comprehensive income only if the hedging effectiveness is met.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 115 - Sehubungan dengan pembayaran atas pembelian
peralatan dimana transaksi lindung nilai yang dilakukan telah secara efektif saling hapus
perubahan arus kas yang diatribusikan terhadap risiko yang dilindung nilai, perubahan nilai wajar yang
diakui dalam penghasilan komprehensif lain direklasifikasi ke nilai peralatan yang di lindung nilai
Catatan 15. In connection with the payment for purchase of main
equipment where the hedging transaction undertaken has effectively offset the change in cash
flow attributable to the risk being hedged, the changes in fair value recognized in other
comprehensive income are reclassified to the value of the hedged item Note 15.
Pada tanggal 31 Maret 2017 dan 2016, perubahan nilai wajar lindung nilai arus kas yang masih belum
terealisasi, dicatat dalam penghasilanbeban komprehensif
lain masing-masing
sebagai penghasilan dan beban sebesar Rp141.287 dan
Rp10.674.064. As of March 31, 2017 and 2016, unrealized change
in fair value of cash flow hedge recognized in other comprehensive income as incomeexpense
amounting to Rp141,287 and Rp10,674,064, respectively.
39. PAJAK PENGHASILAN 39. INCOME TAX
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the following:
31 Maret 31 Maret
March 31, March 31,
2017 2016
Unaudited Unaudited
Perseroan The Company
Kini 102.269.537
155.770.210 Current
Tangguhan 83.645.097
70.358.897 Deferred
18.624.440 85.411.313
Entitas anak Subsidiaries
Kini 113.222.885
118.101.101 Current
Tangguhan 6.963.109
10.555.655 Deferred
106.259.776 107.545.446
Konsolidasian Consolidated
Kini 215.492.422
273.871.311 Current
Tangguhan 90.608.206
80.914.552 Deferred
124.884.216 192.956.759
Perseroan telah memenuhi persyaratan memperoleh penurunan tarif PPh Badan sebesar 5 masing-
masing untuk tahun fiskal 2017 dan 2016 berdasarkan Peraturan Pemerintah Nomor 81 Tahun
2007. The Company met the requirements for reduction of
income tax rate by 5 for fiscal years 2017 and 2016, in accordance with the Government
Regulation No. 81 Year 2007. Rekonsiliasi antara laba sebelum pajak penghasilan
yang ditunjukkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan
taksiran laba kena pajak dan beban pajak kini untuk periode yang berakhir pada tanggal 31 Maret 2017
dan 2016 adalah sebagai berikut: The reconciliation between profit before income tax
as shown in the consolidated statements of profit or loss and other comprehensive income and
estimated taxable income and current tax expense for the period ended March 31, 2017 and 2016 are
as follows: