IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
Assuring the Move Into Next Level
433
Corporate Governance Implementation Report
Corporate Social Responsibility Report
Corporate Data Management Discussion
and Analysis Financial Statements
PT SEMEN INDONESIA PERSERO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013
Expressed in thousands of Rupiah, unless otherwise stated Continued
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Kepentingan nonpengendali pada entitas anak di identifikasi secara terpisah dan disajikan
dalam ekuitas. Kepentingan pemegang saham nonpengendali awalnya diukur baik pada nilai
wajar atau pun pada proporsi pemilikan kepentingan nonpengendali dari nilai wajar aset
neto yang dapat diidentifikasi dari pihak yang diakuisisi. Pilihan pengukuran dilakukan pada
akuisisi dengan dasar akuisisi. Setelah akuisisi, jumlah tercatat kepentingan nonpengendali adalah
jumlah kepemilikan pada pengakuan awal ditambah bagian kepentingan nonpengendali dari
perubahan selanjutnya dalam ekuitas. Jumlah laba rugi komprehensif entitas anak tersebut
diatribusikan kepada pemilik Perseroan dan pada kepentingan nonpengendali bahkan jika hal ini
mengakibatkan kepentingan
nonpengendali mempunyai saldo defisit.
Non-controlling interests in subsidiaries are identified separately and presented within
equity. The interest of non-controlling shareholders initially measured either at fair
value or at the non-controlling interests’ proportionate share of the recognized amounts
at the fair value of the acquiree’s identifiable net asset. The choice of measurement is made on
acquisition by acquisition basis. Subsequent to acquisition, the carrying amount of non-
controlling interests is the amount of those interests at initial recognition plus non-
controlling interests’ share of subsequent changes in equity. Total comprehensive income
of subsidiaries is attributed to the owners of the Company and to the non-controlling interests
even if this results in the non-controlling interests having deficit balance.
Perubahan dalam bagian kepemilikan Grup pada entitas anak yang tidak mengakibatkan
hilangnya pengendalian dicatat sebagai transaksi ekuitas. Nilai tercatat kepentingan
Grup dan
kepentingan nonpengendali
disesuaikan untuk mencerminkan perubahan bagian kepemilikannya atas entitas anak. Setiap
perbedaan antara
jumlah kepentingan
nonpengendali disesuaikan dan nilai wajar imbalan yang diberikan atau diterima diakui
secara langsung
dalam ekuitas
dan diatribusikan pada pemilik entitas induk.
Changes in the Group’s interests in existing subsidiaries that do not result in a loss of
control are accounted for as equity transactions. The carrying amounts of the
Group’s interests and the non- controlling
interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any
difference between the amount by which the non-controlling interests are adjusted and the
fair value of the consideration paid or received is recognized directly in equity and attributed to
owners of the Company. Ketika Grup kehilangan pengendalian atas
entitas anak, keuntungan dan kerugian diakui didalam laba rugi dan dihitung sebagai
perbedaan antara i keseluruhan nilai wajar yang diterima dan nilai wajar dari setiap sisa
investasi dan ii nilai tercatat sebelumnya dari aset termasuk goodwill dan liabilitas dari
entitas anak
dan setiap
kepentingan nonpengendali. Ketika aset dari entitas anak
dinyatakan sebesar nilai revaluasi atau nilai wajar dan akumulasi keuntungan atau kerugian
yang telah diakui sebagai pendapatan komprehensif lainnya dan terakumulasi dalam
ekuitas, jumlah yang sebelumnya diakui sebagai pendapatan komprehensif lainnya dan
akumulasi ekuitas dicatat seolah-olah Grup telah melepas secara langsung aset yang
relevan yaitu direklasifikasi ke laba rugi atau ditransfer langsung ke saldo laba sebagaimana
ditentukan oleh PSAK yang berlaku. Nilai wajar setiap sisa investasi pada entitas anak
terdahulu pada tanggal hilangnya pengendalian dianggap sebagai nilai wajar pada saat
pengakuan awal aset keuangan sesuai dengan PSAK 55 revisi 2011, Instrumen Keuangan:
Pengakuan dan Pengukuran atau, jika sesuai, biaya perolehan saat pengakuan awal investasi
pada entitas asosiasi atau pengendalian bersama entitas.
When the Group loses control of a subsidiary, a gain or loss is recognized in profit or loss and
is calculated as the difference between i the aggregate of the fair value of the consideration
received and the fair value of any retained interest and ii the previous carrying amount
of the assets including goodwill, and liabilities of the subsidiary and any non-controlling
interest. When assets of the subsidiary are carried at revalued amount or fair values and
the related cumulative gain or loss has been recognized in other comprehensive income
and accumulated in equity, the amounts previously recognized in other comprehensive
income and accumulated in equity are accounted for as if the Group had directly
disposed of the relevant assets i.e. reclassified to profit or loss or transferred
directly to retained earnings as specified by applicable accounting standards. The fair
value of any investment retained in the former subsidiary at the date when control is lost is
regarded as the fair value on initial recognition for subsequent accounting under PSAK 55
revised 2011,
Financial Instruments:
Recognition and Measurement or, when applicable, the cost on initial recognition of an
investment in an associate or a jointly controlled entity.