the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
86
36. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN ATAS PENERAPAN AWAL
PSAK NO. 24 REVISI 2013 lanjutan
36. RESTATEMENT OF
THE CONSOLIDATED
FINANCIAL STATEMENTS DUE TO INITIAL IMPLEMENTATION OF PSAK NO. 24 REVISED
2013 continued
Penerapan awal PSAK No. 24 Revisi 2013: lanjutan
Initial implementation of PSAK No. 24 Revised 2013: continued
Pengaruh penerapan pertama kali PSAK No. 24 Revisi
2013 untuk
laporan keuangan
konsolidasian pada tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut,
dan laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2013 adalah sebagai berikut:
The effects of first time implementation of PSAK No. 24 Revised 2013 on the consolidated
financial statements as of December 31, 2014 and for the year then ended, and consolidated
statement of financial position as of December 31, 2013 are as follows:
1 Januari 201431 Desember 2013 January 1, 2014December 31, 2013
Sebelum Setelah
penyesuaian Penyesuaian
penyesuaian Before adjustment
Adjustment After adjustment
Laporan posisi keuangan Consolidated statements
konsolidasian of financial position
Aset Assets
Aset pajak tangguhan 10.538.236.149
2.545.417.250 7.992.818.899
Deferred tax asset Aset pensiun
13.988.750.000 2.177.813.000
16.166.563.000 Pension asset
Liabilitas Liabilities
Liabilitas pajak tangguhan 4.916.901.681
114.122.750 4.802.778.931
Deferred tax liabilities Liabilitas imbalan kerja
Obligation for employee service jangka panjang
42.751.217.153 7.547.364.000
35.203.853.153 entitlements – non-current
Ekuitas Equity
Saldo laba belum ditentukan Unappropriated
penggunaannya 515.322.790.786
7.231.089.689 522.553.880.475
retained earnings Kepentingan non-pengendali
9.417.564.261 62.792.813
9.480.357.074 Non-controlling interests
31 Desember 2014 December 31, 2014
Sebelum Setelah
penyesuaian Penyesuaian
penyesuaian Before adjustment
Adjustment After adjustment
Laporan posisi keuangan Consolidated statements
konsolidasian of financial position
Aset Assets
Aset pajak tangguhan 11.779.003.909
1.136.270.750 10.642.733.159
Deferred tax asset Aset pensiun
15.260.696.000 399.717.000
15.660.413.000 Pension asset
Liabilitas Liabilities
Liabilitas pajak tangguhan-neto 4.414.733.971
298.769.250 4.115.964.721
Deferred tax liabilities - net Liabilitas imbalan kerja
Obligation for employee service jangka panjang
51.636.883.510 2.950.288.000
48.686.595.510 entitlements – non-current
Ekuitas Equity
Saldo laba belum ditentukan Unappropriated
penggunaannya 607.305.813.843
2.300.521.375 609.606.335.218
retained earnings Kepentingan non-pengendali
8.847.261.758 211.982.126
9.059.243.884 Non-controlling interests
the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
87
36. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN ATAS PENERAPAN AWAL
PSAK NO. 24 REVISI 2013 lanjutan
36. RESTATEMENT OF
THE CONSOLIDATED
FINANCIAL STATEMENTS DUE TO INITIAL IMPLEMENTATION OF PSAK NO. 24 REVISED
2013 continued
Penerapan awal PSAK No. 24 Revisi 2013: lanjutan
Initial implementation of PSAK No. 24 Revised 2013: continued
Tahun yang berakhir pada tanggal 31 Desember 2014 For the year ended December 31, 2014
Sebelum Setelah
penyesuaian Penyesuaian
penyesuaian Before adjustment
Adjustment After adjustment
Laporan laba rugi dan Consolidated statement
penghasilan komprehensif of profit or loss and
lain konsolidasian other comprehensive income
Gaji dan tunjangan karyawan 7.618.898.356
203.903.000 7.822.801.356
Salaries and employee benefits Beban pajak
1.904.724.589 50.975.750
1.955.700.339 Tax expense
Pengukuran kembali keuntungan Remeasurement gain on
atas liabilitas imbalan kerja - defined post-employment benefits
setelah pajak -
4.628.451.750 4.628.451.750
obligation - after tax
37. AKTIVITAS NON-KAS 37. NON-CASH ACTIVITIES
Pengungkapan tambahan atas aktivitas non-kas adalah sebagai berikut:
Supplemental disclosures representing non-cash activities are as follows:
2015 2014
Aktivitas tidak mempengaruhi kas: Non-cash activities:
Perolehan aset tetap Acquisition of fixed asset
sewa pembiayaan 2.956.082.751
- under finance lease
Perolehan aset takberwujud Acquisition of intangible assets
melalui penambahan hutang 19.573.170.704
- through incurrence of liabilities
