Currency i. SUMMARY OF

are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Six-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated 36

2. IKHTISAR KEBIJAKAN

AKUNTANSI SIGNIFIKAN lanjutan

2. SUMMARY OF

SIGNIFICANT ACCOUNTING POLICIES continued u. Segmen operasi lanjutan

u. Operating segments continued

Kinerja segmen yang dilaporkan kepada Direksi meliputi unsur-unsur yang dapat diatribusikan secara langsung kepada segmen operasi tersebut serta yang dapat dialokasikan secara andal. Segment results that are reported to the Directors include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Pelaporan segmen primer atas informasi keuangan disajikan berdasarkan bisnis utama dari setiap segmen yang dilaporkan. Pelaporan segmen sekunder ditentukan berdasarkan kelompok pelanggan. The primary segment reporting of financial information is presented based on the core business of each of the reporting segments. The secondary segment reporting is defined based on customer grouping. v. Laba per saham v. Earnings per share Laba per saham dihitung dengan membagi laba periode berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham yang beredar sepanjang periode berjalan. Earnings per share are calculated by dividing the profit for the period attributable to owners of the parent by the weighted average number of shares outstanding during the period. w. Biaya emisi saham w. Shares issuance cost Biaya langsung yang berkaitan dengan penerbitan saham baru disajikan dalam akun “tambahan modal disetor” sebagai pengurang, setelah dikurangi pajak, dari jumlah yang diterima. Costs directly attributable to the issuance of new shares are shown in “additional paid-in-capital” account as a deduction, net of tax, from the proceeds. x. Penerapan standar akuntansi baru x. Adoption of new accounting standards Efektif tanggal 1 Januari 2016, Grup menerapkan beberapa standar akuntansi baru yang relevan terhadap Grup berikut ini: Effective January 1, 2016, the Group adopted several new accounting standards which are relevant to the Group as follows: - Amandemen PSAK No. 4, “Laporan Keuangan Tersendiri” tentang “Metode Ekuitas dalam Laporan Keuangan Tersendiri”. - Amendments to PSAK No. 4, “Separate Financial Statements” regarding “Equity Method in Separate Financial Statements”. - Amandemen PSAK No. 15, “Investasi pada Entitas Asosiasi dan Ventura Bersama” tentang “Entitas Investasi: Penerapan Pengecualian Konsolidasi”. - Amendments to PSAK No. 15, “Investments in Associates and Joint Ventures” regarding “Investment Entities: Applying the Consolidation Exception”. - Amandemen PSAK No. 16, “Aset Tetap” tentang “Klarifikasi Metode yang Diterima untuk Penyusutan dan Amortisasi”. - Amendments to PSAK No. 16, “Fixed Assets” regarding “Clarification of Acceptable Methods of Depreciation and Amortization”. - Amandemen PSAK No. 19, “Aset Takberwujud” tentang “Klarifikasi Metode yang Diterima untuk Penyusutan dan Amortisasi”. - Amendments to PSAK No. 19, “Intangible Assets” regarding “Clarification of Acceptable Methods of Depreciation and Amortization”. - Amandemen PSAK No. 24, “Imbalan Kerja” tentang “Program Imbalan Pasti: Iuran Pekerja”. - Amendments to PSAK No. 24, “Employee Benefits” regarding “Defined Benefit Plans: Employee Contributions”. - Amandemen PSAK No. 65, “Laporan Keuangan Konsolidasian” tentang “Entitas Investasi: Penerapan Pengecualian Konsolidasi”. - Amendments to PSAK No. 65, “Consolidation Financial Statements” regarding “Investment Entities: Applying the Consolidation Exception”. are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Six-month Period Then Ended Expressed in millions of Rupiah, unless otherwise stated 37

2. IKHTISAR KEBIJAKAN