The original consolidated financial statements included herein arein the Indonesian language.PT ALKINDO NARATAMA Tbk AND SUBSIDIARIESNOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS (Continued)As Of September 30, 2018, December 31, 2017And December 31, 2016And For The Nine-Month Periods EndedSeptember 30, 2018 AndSeptember 30, 2017 (Unaudited)And For The Years EndedDecember 31, 2017 And December 31, 2016(Expressed in Rupiah, Unless Otherwise Stated)2.SIGNIFICANT ACCOUNTING POLICIES (Continued)•Available-for-sale (AFS) financial assetsAFS financial assets are non-derivativefinancial assets that are designated asavailable-for-sale or are not classified in any ofthe three preceding categories. After initialmeasurement, AFS financial assets aremeasured at fair value with unrealized gains orlosses recognized in the shareholders’ equityuntil the investment is derecognized. At thattime, the cumulative gain or loss previouslyrecognized in the shareholders’ equity shall bereclassified to profit or loss as areclassification adjustment.The investments classified as AFS are as follows:-Investments in shares of stock that donot have readily determinable fair valuein which the equity interest is less than20% and other long-term investmentsare carried at cost.-Investments in equity shares that havereadily determinable fair value in whichthe equity interest is less than 20% arerecorded at fair value.ii.Financial Liabilities Initial recognitionFinancial liabilities are classified as financialliabilities at fair value through profit or loss,loans and borrowings, or as derivativesdesignated as hedging instruments in aneffective hedge, as appropriate. TheCompany determines the classification of theirfinancial liabilities at initial recognition.Financial liabilities are recognized initially atfair value and, in the case of loans andborrowings, inclusive of directly attributabletransaction costs.Subsequent measurementThe measurement of financial liabilities depends on their classification as follows:•Financial liabilities at fair value through profit or loss.Financial liabilities at fair value throughprofit or loss include financial liabilities heldfor trading and financial liabilitiesdesignated upon initial recognition at fairvalue through profit or loss.17
PT ALKINDO NARATAMA Tbk DAN ENTITAS ANAKCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN (Lanjutan)Pada Tanggal 30 September 2018, 31 Desember 2017Dan 31 Desember 2016Dan Untuk Periode Sembilan BulanYang Berakhir Pada Tanggal 30 September 2018 Dan30 September 2017 (Tidak Diaudit) DanUntuk Tahun Yang Berakhir Pada Tanggal 31 Desember2017 dan 31 Desember 2016 (Disajikan dalam Rupiah,Kecuali Dinyatakan Lain)2.KEBIJAKAN AKUNTANSI SIGNIFIKAN (Lanjutan)Liabilitas keuangan diklasifikasikan dalamkelompok diperdagangkan jika diperolehatau dimiliki untuk tujuan dijual dalam waktudekat.Liabilitasderivatifjugadiklasifikasikandalamkelompokdiperdagangkan kecuali derivatif yangditetapkan sebagai instrumen lindung nilaiyang efektif.
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