TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 80

32. STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF

32. STANDARDS ISSUED

BUT NOT YET EFFECTIVE Pada tahun 2015, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia DSAK IAI telah mengesahkan penyesuaian dan revisi atas beberapa standar akuntansi dan interpretasi baru yang mungkin berdampak pada laporan keuangan konsolidasian. In 2015, the Financial Accounting Standards Board of Indonesian Institute of Accountants DSAK IAI has ratified improvements and revisions to several accounting standards and new interpretations that may have certain impacts on the consolidated financial statements. Revisi standar akuntansi dan interpretasi baru yang berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2016: The following revised accounting standards and new interpretation which are effective for financial statements for the period commencing from on or after January 1, 2016: - PSAK No. 4 Revisi 2015, “Laporan Keuangan Tersendiri”; - PSAK No. 4 Revised 2015, “Separate Financial Statements”; - PSAK No. 15 Revisi 2015, “Investasi pada Entitas Asosiasi dan Ventura Bersama”; - PSAK No. 15 Revised 2015, “Investments in Associates and Joint Ventures”; - PSAK No. 16 Revisi 2015, “Aset Tetap”; - PSAK No. 16 Revised 2015, “Fixed Assets”; - PSAK No. 19 Revisi 2015, “Aset Takberwujud”; - PSAK No. 19 Revised 2015, “Intangible Assets”; - PSAK No. 24 Revisi 2015, “Imbalan Kerja”; - PSAK No. 24 Revised 2015, “Employee Benefits”; - PSAK No. 65 Revisi 2015, “Laporan Keuangan Konsolidasian”; - PSAK No. 65 Revised 2015, “Consolidated Financial Statements”; - PSAK No. 66 Revisi 2015, “Pengaturan Bersama”; - PSAK No. 66 Revised 2015, “Joint Arrangements”; - PSAK No. 67 Revisi 2015, “Pengungkapan Kepentingan dalam Entitas Lain”; - PSAK No. 67 Revised 2015, “Disclosure of Interests in Other Entities”; - ISAK No. 30, “Pungutan”. - ISAK No. 30, “Levy”. Penyesuaian standar akuntansi yang berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2016: The following accounting standard which are effective for financial statements for the period commencing from on or after January 1, 2016: - PSAK No. 5 Penyesuaian 2015, “Segmen Operasi”; - PSAK No. 5 Improved 2015, “Operating Segments”; - PSAK No. 7 Penyesuaian 2015, “Pengungkapan Pihak-pihak Berelasi”; - - PSAK No. 7 Improved 2015, “Related Party Disclosures”; - PSAK No. 13 Penyesuaian 2015, “Properti Investasi”; - - PSAK No. 13 Improved 2015, “investment Property”; - PSAK No. 16 Penyesuaian 2015, “Aset Tetap”; - PSAK No. 16 Improved 2015, “Fixed Assets”; - PSAK No. 19 Penyesuaian 2015, “Aset Takberwujud”; - PSAK No. 19 Improved 2015, “Intangible Assets”; - PSAK No. 22 Penyesuaian 2015, “Kombinasi Bisnis”; - PSAK No. 22 Improved 2015, “Business Combinations”; - PSAK No. 25 Penyesuaian 2015, “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan”; - PSAK No. 25 Improved 2015, “Accounting Policies, Changes in Accounting Estimates and Errors”; - PSAK No. 53 Penyesuaian 2015, “Pembayaran Berbasis Saham”; - PSAK No. 53 Improved 2015, “Share-based Payment”; - PSAK No. 68 Penyesuaian 2015, “Pengukuran Nilai Wajar”. - - PSAK No. 68 Improved 2015, “Fair Value Measurement”.