PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan laporan keuangan
konsolidasian lanjutan a.
Basis of preparation of consolidated financial statements continued
STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011
lanjutan NEW ACCOUNTING STANDARDS
EFFECTIVE IN 2011 continued
Standar akuntansi lainnya lanjutan Other accounting standards continued
- PSAK 57 RevisiRevised 2009
: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi Provisions, Contingent Liabilities and Contingent Assets
- PSAK 58 RevisiRevised 2009
: Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang DihentikanNon-current Assets Held for Sale and
Discontinued Operations -
ISAK 17 : Laporan Keuangan Interim dan Penurunan NilaiInterim
Financial Reporting and Impairment
STANDAR AKUNTANSI BARU YANG AKAN BERLAKU EFEKTIF TAHUN 2012
NEW ACCOUNTING STANDARDS TO BE EFFECTIVE IN 2012
Standar akuntansi
dan interpretasi
barurevisi yang relevan terhadap kegiatan operasi Grup yang telah dipublikasikan
dan akan efektif pada tahun 2012: The
following newrevised
accounting standards and
interpretations, which
are relevant to the Group’s operations, have been
published and will be effective in 2012: -
PSAK 10 RevisiRevised 2010 : Pengaruh Perubahan Nilai Tukar Valuta AsingThe Effects of
Changes in Foreign Exchange Rates -
PSAK 16 RevisiRevised 2011 : Aset TetapFixed Asset
- PSAK 24 RevisiRevised 2010
: Imbalan KerjaEmployee Benefits -
PSAK 30 RevisiRevised 2011 : SewaLeases
- PSAK 46 RevisiRevised 2010
: Akuntansi Pajak PenghasilanIncome Taxes -
PSAK 50 RevisiRevised 2010 : Instrumen Keuangan: PenyajianFinancial Instruments:
Presentation -
PSAK 53 RevisiRevised 2010 : Pembayaran Berbasis SahamShared-based Payments
- PSAK 55 RevisiRevised 2011
: Instrumen Keuangan: Pengakuan dan Pengukuran Financial Instruments: Recognition and Measurement
- PSAK 56 RevisiRevised 2010
: Laba per SahamEarnings per Share -
PSAK 60 : Instrumen Keuangan: PengungkapanFinancial
Instruments: Disclosures -
ISAK 15 : Batas Aset Imbalan Pasti Persyaratan Pendanaan Minimum
dan InteraksinyaThe Limit on Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- ISAK 20
: Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang SahamIncome Taxes - Changes in
the Tax Status of an Entity or its Shareholders -
ISAK 23 : Sewa Operasi - InsentifOperating Leases - Incentives
- ISAK 24
: Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal SewaEvaluating the Substance of
Transaction Involving the Legal Form of a Lease -
ISAK 25 : Hak atas TanahLand Rights
Pada tanggal
laporan keuangan
konsolidasian ini, Grup masih menganalisis dampak standar dan interpretasi barurevisi
tersebut terhadap
laporan keuangan
konsolidasian. As at the date of the consolidated financial
statements, the Group is still assessing the impact of these newrevised standards and
interpretations on the consolidated financial statements.
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 59 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip konsolidasi
b. Principles of consolidation
Laporan keuangan konsolidasian meliputi laporan keuangan Perseroan dan entitas
anak. The consolidated financial statements include
the financial statements of the Company and its subsidiaries.
Entitas anak adalah entitas dimana Grup memiliki
kekuasaan untuk
mengatur kebijakan keuangan dan operasional.
Subsidiaries are entities over which the Group has the power to govern the financial and
operating policies.
Seluruh transaksi dan saldo yang material antar
entitas yang
dikonsolidasi telah
dieliminasi dalam
laporan keuangan
konsolidasian. All
material transactions
and balances
between consolidated entities have been eliminated
in the
consolidated financial
statements. Dalam penggabungan usaha selain antar
entitas sepengendali, bila pengendalian atas suatu
entitas diperoleh
dalam periode
berjalan, hasil
usaha entitas
tersebut dimasukkan
dalam laporan
laba rugi
komprehensif konsolidasian sejak tanggal pengendalian diperoleh. Bila pengendalian
berakhir dalam periode berjalan, hasil usaha entitas
tersebut dimasukkan
ke dalam
laporan keuangan
konsolidasian untuk
periode dimana
pengendalian masih
berlangsung. In business combinations other than those
between entities
under common
control, where control of an entity is obtained during a
financial period, its results of operations are included in the consolidated statements of
comprehensive income from the date on which control commences. Where control
ceases during a financial period, its results are included in the consolidated financial
statements for the part of the period during which control existed.
Dalam penggabungan usaha antara entitas sepengendali,
laporan keuangan
entitas yang diakuisisi digabungkan berdasarkan
nilai tercatatnya sedemikian rupa seolah- olah penggabungan usaha telah terjadi pada
permulaan periode sajian yang paling awal. Selisih antara harga pengalihan dengan nilai
buku dari aset bersih yang diterima pada transaksi
restrukturisasi antar
entitas sepengendali dan dibukukan pada unsur
ekuitas sebagai “Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali”
“SNTRES”. Dalam hal terjadi perubahan status substansi sepengendalian ke pihak
lain yang tidak sepengendali, maka saldo tersebut diakui sebagai laba atau rugi yang
direalisasi
dalam laporan
laba rugi
komprehensif. In business combinations between entities
under common
control, the
financial statements of the acquired entity involved are
combined on a carryover basis as if the business combinations had been effective
since the beginning of the earliest period presented. The difference between the value
of consideration given up and the carrying amount
of net
assets received
in the
restructuring transaction
between entities
under common control is booked in the equity section as the “Difference in Value Arising
From Restructuring Transaction of Entities Under Common Control” “DUCC”. When the
common control relationship ceases to exist, this balance is recycled as a realised gain or
loss in the statement of comprehensive income.
Kebijakan akuntansi yang digunakan dalam penyusunan
laporan keuangan
konsolidasian ini telah diterapkan secara konsisten, kecuali jika dinyatakan lain.
The accounting policies adopted in preparing the consolidated financial statements have
been consistently applied, unless otherwise stated.