PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million 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 DI TAHUN 2013
NEW ACCOUNTING STANDARD EFFECTIVE IN 2013
Standar akuntansi revisi yang relevan terhadap kegiatan operasi Grup telah
dipublikasikan dan akan efektif pada tahun 2013:
The following revised accounting standard which is relevant to the Group’s operation,
was published and will be effective in 2013:
- PSAK 38 RevisiRevised 2010 : Kombinasi Bisnis Entitas Sepengendali
Business Combination on Entities Under Common Control - PenyesuaianImprovement PSAK 60 : Instrumen Keuangan: Pengungkapan
Financial Instruments: Disclosure Pada
tanggal laporan
keuangan konsolidasian ini, Grup masih menganalisis
dampak standar revisi tersebut terhadap laporan keuangan konsolidasian.
As at the date of the consolidated financial statements, the Group is still assessing the
impact of the revised standard on the consolidated financial statements.
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 ke dalam laporan keuangan konsolidasi sejak tanggal pengendalian
diperoleh. In business combinations other than those
between entities under common control, where control of an entity is obtained during
a financial period, its result of operation is included
in the
consolidated financial
statements from the date on which control commences.
16
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 59 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip konsolidasi lanjutan b.
Principles of consolidation continued
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
sebagai “Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali” “SNTRES” , yang
disajikan sebagai bagian dari “Tambahan Modal Disetor” dalam unsur ekuitas .
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 as the “Difference
in Va lue
Arising From
Restructuring Transaction of Entities Under Common Control” “DUCC” , which presented
as part of “Additional Paid in Capital” in equity section.
Hasil usaha entitas anak dikeluarkan dari laporan
keuangan konsolidasian
sejak tanggal pelepasannya.
Results of subsidiaries are excluded from the consolidated financial statements since the
date of disposal.
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.
c. Goodwill c. Goodwill
Goodwill merupakan selisih lebih antara harga perolehan dengan nilai wajar aset
bersih entitas yang diakuisisi pada tanggal akuisisi.
Goodwill represents the excess of the cost of an acquisition over the fair value of the net
identifiable assets of the acquired subsidiary at the date of acquisition.
Sesuai dengan PSAK 22 Revisi 2010 “Kombinasi Bisnis”, goodwill diuji penurunan
nilainya setiap tahun dan dicatat sebesar harga
perolehan dikurangi
dengan akumulasi
kerugian penurunan
nilai. Kerugian penurunan nilai atas goodwill tidak
dapat dipulihkan. In accordance with PSAK 22 Revised 2010
“Business Combination” , goodwill is tested annually for impairment and carried at cost
less accumulated
impairment losses.
Impairment losses on goodwill are not reversed.
d. Penjabaran mata uang asing d. Foreign currency translation