FinancialStatement 2016 Tahunan ACST
FinancialStatement 2016 Tahunan ACST
Utang reasuransi
Liabilitas anjak piutang
Uang jaminan
Pendapatan diterima dimuka 454,013 404,645
Liabilitas bruto kepada pemberi kerja
Liabilitas bruto kepada pemberi
kerja pihak ketiga
Liabilitas bruto kepada pemberi
kerja pihak berelasi
Pendapatan ditangguhkan
Provisi
Provisi pelapisan jalan tol
Provisi biaya pengembalian dan
pemeliharaan pesawat
Provisi pembangunan prasarana,
fasilitas umum, dan sosial
Provisi lainnya
Liabilitas pembayaran berbasis
saham
Liabilitas yang secara langsung
berhubungan dengan aset tidak
lancar atau kelompok lepasan yang
diklasifikasikan sebagai dimiliki untuk
dijual atau dimiliki untuk
didistribusikan kepada pemilik
Assets
Cash and cash equivalents
Notes receivable
Short-term investments
Financial assets
Financial assets at fair value through
profit or loss
Financial assets held-to-maturity
Receivables on subsidy
Customer receivables
Customer receivables third parties
Customer receivables related parties
Margin receivables
Receivables from clearing and settlement
guarantee institution
Premium and reinsurance receivables
Dividends and interest receivables
Other receivables
Other receivables third parties
Other receivables related parties
Inventories
Livestock inventories
Real estate assets
Inventories
Prepaid expenses
Guarantees
Finance lease receivables
Prepaid taxes
Claims for tax refund
Deferred stripping costs
Investments in associates
Advances
Advances on investments
Advances on purchase of property,
plant and equipment
Other advances
Deferred tax assets
Livestock production
Industrial timber plantations
Industrial timber plantations mature
Plantation assets
Plantation assets mature
Plantation assets immature
Plasma plantations
Reinsurance assets
Investment properties
Property, plant and equipment
Ijarah assets
Foreclosed assets
Oil and gas assets
Exploration and evaluation assets
Toll road concession rights
Mining properties
Deferred charges
Deferred charges on landrights
Deferred charges on exploration and
development expenditures
Deferred charges on cost on forest
Dividends payable
Other financial liabilities
Accrued expenses
Taxes payable
Excise payable
Project payables
Payables to clearing and settlement
guarantee institution
Payables to customers
Payables to customers third parties
Payables to customers related parties
Reinsurance payables
Factoring payables
Deposits
Unearned revenue
Due to customers
Due to customers third parties
Deferred revenue
Provisions
Provisions for overlay
Provisions for aircraft return and
maintenance funds
Provisions for infrastructure
development, public and social
facilities
Provisions for asset dismantling
costs
Provisions for restoration and
rehabilitation
Other provisions
Share-based payment liabilities
Liabilities to policyholders
post-employment benefit obligations
Tax amnesty liabilities
Other non-financial liabilities
Total liabilities
Equity
Equity attributable to equity owners
of parent entity
Common stocks
Preferred stocks
Additional paid-in capital
Treasury stocks
Advances in capital stock
Stock options
Revaluation reserves
Reserve of exchange differences
on translation
Reserve for changes in fair value
of available-for-sale financial
Reserve of gains (losses) assets
from
investments in equity instruments
Reserve of share-based payments
Other expenses
Other gains (losses)
Finance income
Finance costs
Share of profit (loss) of associates
accounted for using equity method
Reclassification adjustments on
available-for-sale financial assets,
before tax
Gains (losses) on cash flow hedges,
before tax
Reclassification adjustments on cash
flow hedges, before tax
Carrying amount of non-financial
asset (liability) whose acquisition or
incurrence was hedged on highly
probable forecast transaction,
adjusted from equity, before tax
31 December 2016
Laporan perubahan
ekuitas
Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa 20,000 576,456
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas
melalui transaksi saham tresuri
Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
Selisih transaksi ekuitas
dengan pihak non- Transaksi dengan pihak Komponen transaksi Saldo laba yang telah
pengendali non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya
Difference in value of equity
transactions with non- Other transactions with non- Other components of equity
controlling interests controlling interests transactions Appropriated retained earnings
(1,001) 3,000
(1,001) 3,000
(12)
7,000
(1,013) 10,000
Ekuitas yang dapat
Saldo laba yang belum diatribusikan kepada Kepentingan non-
ditentukan penggunaannya entitas induk Proforma ekuitas pengendali
596,456
413,812 1,301,051 174
Statement of changes in
equity
Ekuitas
Equity
Equity position
664,859 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in
accounting policies
Correction of prior period
errors
Other adjustments
664,859 Equity position, beginning of the
period
67,555 Profit (loss)
(3,195) Other comprehensive income
0 Allocation for general reserves
(24,450) Distributions of cash dividends
Distributions of stock dividends
596,456 Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without loss
of control
Changes in non-controlling
interests due to other transactions
with non-controlling interests
31 December 2015
Laporan perubahan
ekuitas
Laba (rugi)
Pendapatan komprehensif lainnya
Pembentukan cadangan umum
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat
dikonversi
Kenaikan (penurunan) ekuitas
melalui transaksi saham tresuri
Reserve of remeasurements of
Reserve of cash flow hedges defined benefit plans Other reserves Other equity interests
Selisih transaksi ekuitas
dengan pihak non- Transaksi dengan pihak Komponen transaksi Saldo laba yang telah
pengendali non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya
Difference in value of equity
transactions with non- Other transactions with non- Other components of equity
controlling interests controlling interests transactions Appropriated retained earnings
(1,267) 3,000
(1,267) 3,000
266
(1,001) 3,000
Ekuitas yang dapat
Saldo laba yang belum diatribusikan kepada Kepentingan non-
ditentukan penggunaannya entitas induk Proforma ekuitas pengendali
21,000 21,000
(1,575)
Ekuitas
Equity
Equity position
642,048 Balance before restatement at
beginning of period
Adjustments
Initial adoption of new and
revised accounting standards
Voluntary changes in
accounting policies
Correction of prior period
errors
Other adjustments
642,048 Equity position, beginning of the
period
42,222 Profit (loss)
3,164 Other comprehensive income
Allocation for general reserves
21,000 Distributions of cash dividends
Distributions of stock dividends
Issuance of common stocks
Issuance of preferred stocks
Stock issuance costs
Issuance of convertible instruments
Exercise of warrants
Increase (decrease) in equity
through transactions with owner's
equity
Stock subscription from non-
controlling interests
Changes in non-controlling
interests due to acquisition of
subsidiaries
Changes in non-controlling
interests due to establishment of
subsidiaries
Changes in non-controlling
interests due to disposal of
subsidiaries
Changes in non-controlling
interests due to disposal of a
discontinued operation
Changes in non-controlling
interests due to partial disposal of
interests in subsidiaries without loss
of control
Payments to contractors
Payments for management fees
Payments from contracts held-for-
dealing or trading purposes