IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued s. Mata uangs. Currency i.
Mata uang fungsional dan penyajian i. Functional and presentation currency Pos-pos dalam laporan keuangan konsolidasian dari setiap entitas dalam Grup diukur dalam mata uang pada lingkungan ekonomi utama dimana entitas beroperasi “mata uang fungsional”. Laporan keuangan konsolidasian disajikan dalam Rupiah, yang merupakan mata uang fungsional dan penyajian Perusahaan. Items included in the consolidated financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates the “functional currency”. The consolidated financial statements are presented in Rupiah, which is the Company’s functional and presentation currency. ii. Transaksi dan saldo dalam mata uang asing ii. Transactions and balances in foreign currencies Transaksi dalam mata uang selain mata uang Rupiah dijabarkan menjadi mata uang Rupiah dengan menggunakan kurs yang berlaku pada tanggal transaksi. Transactions denominated in currencies other than Rupiah are converted into Rupiah at the rates prevailing as of the date of the transaction. Pada tanggal pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke mata uang Rupiah dengan kurs tengah Bank Indonesia yang berlaku pada tanggal tersebut. Kurs yang digunakan untuk mata uang asing utama adalah sebagai berikut nilai penuh: At the reporting date, monetary assets and monetary liabilities denominated in foreign currencies are translated into Rupiah using the Bank of Indonesia middle rate prevailing as of that date. The exchange rates of the major foreign currencies used are as follows full amount: 31 Maret 31 Desember March 31, December 31, 2017 2016 Dolar AS “AS” 13.321 13.436 US Dol lar “US” Dolar Singapura “SG” 9.532 9.299 Singapore Dollar “SG” Euro “€” 14.228 14.162 Euro “€” Keuntungan atau kerugian dari selisih kurs, yang sudah terealisasi maupun yang belum, baik yang berasal dari transaksi dalam mata uang asing maupun penjabaran aset dan liabilitas moneter dibebankan dalam laba rugi, kecuali jika ditangguhkan dalam penghasilan komprehensif lain sebagai lindung nilai arus kas dan lindung nilai investasi neto yang memenuhi syarat. Realized or unrealized foreign exchange gains or losses arising from transactions in foreign currency and from the translation of foreign currency monetary assets and liabilities are recognized in profit or loss, except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2017 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain TIDAK DIAUDIT PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2017 and For the Three month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated UNAUDITED 352. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Dewan Komisaris, Direksi, Komite Audit dan karyawan lanjutan
» Entitas anak lanjutan Subsidiaries continued
» Penerbitan laporan keuangan konsolidasian Issuance of consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investasi pada ventura bersama Investment in joint ventures
» Business combination SUMMARY OF
» Business combination continued SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan
» Persediaan Inventories SUMMARY OF
» Aset takberwujud Intangible assets Sewa Lease
» Properti investasi Investment property
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Provisi Provision SUMMARY OF
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan SUMMARY OF
» Segmen operasi Operating segments
» Operating segments continued SUMMARY OF
» Laba per saham Earnings per share
» Biaya emisi saham Shares issuance cost
» Penerapan standar akuntansi baru Adoption of new accounting standards
» Pertimbangan Judgements PERTIMBANGAN, ESTIMASI
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» UANG MUKA ADVANCES Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» ASET KEUANGAN TIDAK LANCAR LAINNYA lanjutan
» OTHER NON-CURRENT FINANCIAL ASSETS continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» PT Bank ANZ PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Mizuho Indonesia “Mizuho”
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset pajak tangguhan lanjutan Deferred tax assets continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta
» The Bank of Tokyo-Mitsubishi UFJ Ltd, cabang Jakarta ANZ ANZ
» PT Bank BNI Syariah “BNI Syariah”
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» Program imbalan pensiun Pension benefits plan
» IMBALAN KERJA lanjutan Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Program pensiun iuran pasti lanjutan Defined contribution pension plan continued
» Additional paid-in capital EKUITAS YANG
» Dividen dan cadangan umum Dividend and general reserve
» Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Laporan Keuangan Konsolidasian Interim 31 Maret 2017
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Perjanjian kerja sama Cooperation agreement
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments PERJANJIAN PENTING,
» Fasilitas penjaminan bank Bank guarantee facilities
» RELATED PARTIES INFORMATION continued INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» Interest rate risk MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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