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: