Pengakuan pendapatan dan beban Revenue and expense recognition

36 PT Catur Sentosa Adiprana Tbk Annual Report 2013 The original consolidated financial statements included herein are in the Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2013 Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Year Ended December 31, 2013 Expressed in thousands of rupiah, unless otherwise stated

2. IKHTISAR

KEBIJAKAN AKUNTANSI PENTING lanjutan

2. SUMMARY

OF SIGNIFICANT ACCOUNTING POLICIES continued

q. Selisih

nilai transaksi dengan entitas sepengendali q. Difference arising from transactions of entities under common control Sejak tanggal 1 Januari 2013, Grup menerapkan PSAK No. 38 Revisi 2012, “Kombinasi Bisnis Entitas Sepengendali”, yang menggantikan PSAK No. 38 Revisi 2004, “Akuntansi Restrukturisasi Entitas Sepengendali”. PSAK No. 38 Revisi 2012 mengatur tentang akuntansi kombinasi bisnis entitas sepengendali, baik untuk entitas yang menerima bisnis maupun untuk entitas yang melepas bisnis. Starting January 1, 2013, the Group has adopted SFAS No. 38 Revised 2012, “Business Combinations of Entities under Common Control”, which supersedes SFAS No. 38 Revised 2004, “Accounting for Restructuring of Entities under Common Control”. SFAS No. 38 Revised 2012, prescribes the accounting for business combinations of entities under common control, for both the entity receiving the business and the entity disposing of the business. Dalam PSAK No. 38 Revisi 2012, pengalihan bisnis antara entitas sepengendali tidak mengakibatkan perubahan substansi ekonomi kepemilikan atas bisnis yang dialihkan dan tidak dapat menimbulkan laba atau rugi bagi grup secara keseluruhan ataupun bagi entitas individual dalam grup tersebut. Karena pengalihan bisnis antara entitas sepengendali tidak mengakibatkan perubahan substansi ekonomi, bisnis yang dipertukarkan dicatat pada nilai buku sebagai kombinasi bisnis dengan menggunakan metode penyatuan kepemilikan. Under SFAS No. 38 Revised 2012, transfer of business within entities under common control does not result in a change of the economic substance of ownership of the business being transferred and does not result in gain or loss to the Group or to the individual entity within the Group. Since the transfer of business of entities under common control does not result in a change of the economic substance, the business being exchanged is recorded at book value as a business combination using the pooling-of-interests method. Dalam menerapkan metode penyatuan kepemilikan, komponen laporan keuangan dimana terjadi kombinasi bisnis dan untuk periode lain yang disajikan untuk tujuan perbandingan, disajikan sedemikian rupa seolah- olah kombinasi bisnis telah terjadi sejak awal periode terjadi sepengendalian. Selisih antara nilai tercatat transaksi kombinasi bisnis dan jumlah imbalan yang dialihkan diakui dalam akun “Tambahan Modal Disetor - Selisih Nilai Transaksi dengan Entitas Sepengendali”. Under the pooling-of-interests method, the components of the financial statements for the period during which the restructuring occurred and for other periods presented, for comparison purposes, are presented in such a manner as if the restructuring had already happened from the beginning of the periods during which the entities were under common control. The difference between the carrying amounts of the business combination transaction and the consideration transferred is recognized under the account “Additional Paid-in Capital - Difference Arising from Transactions of Entities under Common Control”.