Principles of consolidation continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued b. Prinsip-prinsip konsolidasi lanjutanb. Principles of consolidation continued
Entitas anak dikonsolidasikan mulai dari tanggal pengendalian beralih kepada Perusahaan dan tidak lagi dikonsolidasikan dari tanggal hilangnya pengendalian. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. They are deconsolidated from the date on which that control ceases. Kepentingan nonpengendali “KNP” mencerminkan bagian atas laba rugi, penghasilan komprehensif lain dan aset neto dari entitas anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung kepada pemilik entitas induk, yang masing- masing disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan sebagai ekuitas dalam laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. Non-controlling interest “NCI” represents the portion of profit or loss, other comprehensive income and net assets of the subsidiary not attributable directly or indirectly to the owners of the parent entity, which are presented in the consolidated statement of profit or loss and other comprehensive income and under the equity section of the consolidated statement of financial position, respectively, separately from the corresponding portion attributable to the owners of the parent entity. Rugi entitas anak yang tidak dimiliki secara penuh diatribusikan kepada KNP, bahkan jika hal ini mengakibatkan KNP mempunyai saldo defisit. Losses of a non-wholly owned subsidiary are attributed to NCI even if such losses result in a deficit balance for the NCI. Jika kehilangan pengendalian atas suatu entitas anak, maka Perusahaan: In case it loses control over a subsidiary, the Company: - menghentikan pengakuan aset termasuk goodwill dan liabilitas entitas anak; - derecognizes the assets including goodwill and liabilities of the subsidiary; - menghentikan pengakuan jumlah tercatat setiap KNP; - derecognizes the carrying amount of any NCI; - menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada; - derecognizes the cumulative translation differences, recorded in equity, if any; - mengakui nilai wajar pembayaran yang diterima; - recognizes the fair value of the consideration received; - mengakui setiap sisa investasi pada nilai wajarnya; - recognizes the fair value of any investment retained; - mengakui setiap surplus dan defisit dalam laba rugi; - recognizes any surplus or deficit in profit or loss; - mereklasifikasi bagian Perusahaan atas komponen yang sebelumnya diakui sebagai penghasilan komprehensif lain ke laba rugi atau saldo laba, mana yang sesuai. Perubahan dalam bagian kepemilikan Grup pada entitas anak yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. - reclassifies the Company’s share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 302 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN
Parts
» Dalam Bidang Jasa Services Dalam Bidang Perindustrian Industries
» 0.1 8.6 7.6 2.7 13.0 12.6 HELMY SAID Direktur Sumber Daya Manusia
» 2,342,085 -21.00 1,307,481 25.35 HELMY SAID Direktur Sumber Daya Manusia
» 6.59 HELMY SAID Direktur Sumber Daya Manusia
» 36.5 19.5 HELMY SAID Direktur Sumber Daya Manusia
» 12.45 HELMY SAID Direktur Sumber Daya Manusia
» 48.4 8.7 39.1 8.8 HELMY SAID Direktur Sumber Daya Manusia
» Terpenuhi Complied Terpenuhi Complied Terpenuhi dengan catatan. Complied, with a note
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied Terpenuhi Complied
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied
» Memberikan kuasa dan wewenang kepada Direksi untuk mengatur tata cara
» Tugas Terkait Rapat Umum Pemegang Saham
» Duies Related to General Meeing of Shareholders Tugas terkait dengan Anak Perusahaan
» Duies Related to Work Strategies and Plans Related to Risk Management
» Terkait dengan Pemberantasan Korupsi Terkait dengan Sistem Pengendalian Internal
» Terkait dengan Hubungan dengan Para Pemangku Related to Informaion Disclosure and Conideniality
» Related to other Duies and Obligaions
» Ikhisar Data Keuangan Pening
» Informasi Saham Share Informaion
» Laporan Direksi Board of Directors Report Laporan Dewan Komisaris Board of Commissioners Report
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investment in joint ventures
» Business combination SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan Persediaan Inventories
» Aset takberwujud Intangible assets Sewa Lease
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN SUMMARY OF
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN SUMMARY OF
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Tahunan Elnusa 2016
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan PT Bank
» PT Bank Mizuho Indonesia “Mizuho” PT Bank Mizuho Indonesia “Mizuho”
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» ANZ ANZ PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» ANZ lanjutan ANZ continued PT Bank BNI Syariah “BNI Syariah” PT Bank BNI Syariah “BNI Syariah”
» PT Bank Syariah Mandiri PT Bank Syariah Mandiri
» Program imbalan pensiun Pension benefits plan
» Program imbalan pensiun lanjutan Pension benefits plan continued
» Share capital Tambahan modal disetor Additional paid-in capital
» Dividend and general reserve Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments Fasilitas penjaminan bank Bank guarantee facilities
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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