Indonesian language.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in US Dollar, unless Otherwise Stated
30
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Sewa lanjutan m. Leases continued
Selanjutnya, suatu
sewa diklasifikasikan
sebagai sewa operasi, jika sewa tidak mengalihkan secara substansial seluruh risiko
dan manfaat yang terkait dengan kepemilikan aset.
Moreover, leases classify as operating lease, if leases which do not transfer substantially all
the risks and rewards incidental to ownership of the leased item are classified as operating
leases.
Sewa Pembiayaan - sebagai Lessee Finance Lease - as Lessee
Berdasarkan PSAK No. 30 Revisi 2011, dalam sewa pembiayaan, Grup mengakui aset
dan liabilitas dalam laporan posisi keuangan konsolidasian pada awal masa sewa, sebesar
nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini
lebih rendah dari nilai wajar. Pembayaran sewa minimum dipisahkan antara bagian yang
merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas sewa. Beban
keuangan dialokasikan pada setiap periode selama masa sewa, sehingga menghasilkan
tingkat suku bunga periodik yang konstan atas saldo liabilitas.
Based on PSAK No. 30 Revised 2011, under a finance lease, the Group shall recognize
assets and liabilities in its consolidated statements of financial position at amounts
equal to the fair value of the leased property or, if lower, the present value of the minimum
lease payments, each determined at the inception of the lease. Minimum lease
payments shall be apportioned between the finance charge and the reduction of the
outstanding liability. The finance charge shall be allocated to each period during the lease
term so as to produce a constant periodic rate of interest on the remaining balance of the
liability.
Sewa Operasi - sebagai Lessee Operating Lease - as Lessee
Dalam sewa
operasi, Grup
mengakui pembayaran sewa sebagai beban dengan
dasar garis lurus straight-line basis selama masa sewa.
Under an operating lease, the Group recognized lease payments as an expense on
a straight-line basis over the lease term.
Sewa Operasi - sebagai Lessor Operating Lease - as Lessor
Dalam sewa menyewa biasa, Grup mengakui aset untuk sewa operasi di laporan posisi
keuangan konsolidasian sesuai sifat aset tersebut. Pendapatan sewa operasi diakui
sebagai pendapatan atas dasar garis lurus selama masa sewa.
Under an operating lease, the Group shall present assets subject to operating leases in
its consolidated statements of financial position according to the nature of the asset. Lease
income from operating leases shall be recognized as income on a straight-line basis
over the lease term.
n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses Recognition
Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Grup
dan jumlahnya dapat diukur secara handal. Pendapatan diukur pada nilai wajar imbalan
yang diterima. Revenue is recognized to the extent that it
is probable that the economic benefits will flow to the Group and the revenue can be reliably
measured. Revenue is measured at the fair value of the consideration received.
Pendapatan dari jasa pelayaranangkutan laut diakui berdasarkan kesepakatan bersama
antara Grup dan penyewa kapal sebagai berikut:
Revenues from shippingmarine transportation are recognized based on agreement between
the Group and customers are as follow:
