Prinsip-prinsip konsolidasi lanjutan Goodwill Goodwill

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