Komisaris, direksi, komite audit dan karyawan Commissioners, directors, audit committee

PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 13 2. DASAR PENYUSUNAN 2. BASIS OF PREPARATION OF THE LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS Lanjutan Continued a. Pernyataan kepatuhan a. Statement of compliance Laporan keuangan interim konsolidasian disusun dan disajikan berdasarkan Standar Akuntansi Keuangan di Indonesia “SAK” dan Peraturan Bapepam-LK No. VIII.G.7 mengenai Pedoman Penyajian Laporan Keuangan. The consolidated interim financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards “SAK” and the Bapepam-LK Regulation No. VIII.G.7 regarding Financial Statements Presentation Guidelines. b. Prinsip konsolidasi b. Basis of consolidation Laporan keuangan konsolidasian merupakan konsolidasian dari laporan keuangan interim Perseroan dengan laporan keuangan interim entitas anak Catatan 1c. The consolidated financial statements represent the consolidation of the interim financial statements of the Company with the interim financial statements of its subsidiaries Note 1c. Entitas anak dikonsolidasi sejak tanggal Perseroan memperoleh pengendalian secara efektif dan tidak lagi dikonsolidasi sejak tanggal pengendalian tersebut tidak lagi dimiliki. Subsidiaries are consolidated from the date on which the Company obtains effective control, and are no longer consolidated from the date such control ceases. Suatu pengendalian atas entitas anak dianggap ada bilamana Perseroan terekspos terhadap, atau memiliki hak atas, imbal hasil variabel dari keterlibatannya dengan entitas anak dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas entitas anak. Perseroan akan menilai kembali apakah masih memiliki kendali jika ada perubahan atas satu atau lebih unsur pengendalian. Ini termasuk situasi dimana hak protektif yang dimiliki seperti yang dihasilkan dari hubungan pinjaman menjadi substantif dan mengakibatkan Perseroan memiliki kekuasaan atas suatu entitas. Control over an investee is presumed to exist if the Company is exposed to, or has rights to, variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The Company reassesses whether it still has control if there are changes to one or more of the elements of the control. This includes circumstances in which protective rights held e.g. those resulting from a lending relationship become substantive and lead to the Company having power over an entity. Kebijakan akuntansi yang digunakan dalam penyusunan laporan keuangan interim konsolidasian telah diterapkan secara konsisten oleh entitas anak. The accounting policies adopted in the consolidated interim financial statements have been consistenly applied by the subsidiaries. Saldo dan transaksi signifikan antar perusahaan, termasuk penghasilan dan beban, dieliminasi secara penuh. Keuntungan dan kerugian hasil dari transaksi antar perusahaan yang belum direalisasi, dieliminasi dalam laporan keuangan interim konsolidasian. Significant intercompany balances and transactions, including income and expenses, are eliminated in full. Unrealized gains and losses resulting from intercompany transactions are eliminated in the consolidated interim financial statements. PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 14 2. DASAR PENYUSUNAN 2. BASIS OF PREPARATION OF THE